Point Marion Borough Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Point Marion Borough Non-Uniformed Union Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering January 1, 2024, to December 31, 2025, aimed to verify corrective actions on prior findings and ensure the plan’s administration complied with applicable laws and procedures. The audit confirmed municipal officials took appropriate corrective actions, and the pension plan complied with state laws and regulations. Key areas audited included state aid and employer contributions, which revealed appropriate deposit and calculation measures. The plan, part of a multi-employer pension system under federal oversight, did not require employee contributions during the audited period. The audit found no significant compliance issues, crediting Borough officials for maintaining effective internal controls. The report was discussed with Borough officials, included their responses where appropriate, and acknowledged their cooperation during the audit. This is an automated summary. Please rely on the contents included in the released audit report.