Pine Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of Pine Township’s Non-Uniformed Pension Plan in Allegheny County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, for a period ending December 31, 2024, focused on ensuring the plan’s administration complied with applicable state laws, regulations, and policies. The audit verified the proper determination and deposit of state aid, employer, and employee contributions, assessed retirement benefits for vested members, and checked the timely submission of the actuarial valuation report. The pension plan was in compliance with all significant respects of the legal and regulatory requirements during the audited period. The audit involved transaction testing and interviews with officials, while township officials are charged with maintaining effective controls. This is an automated summary. Please rely on the contents included in the released audit report.