Portage Borough Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

The audit of the Portage Borough Non-Uniformed Pension Plan, carried out under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to check the rectification of previous findings and compliance with relevant state laws and policies. From January 2024 to December 2025, the audit verified proper determination and deposit of state aid and correct calculation of employer contributions. No employee contributions were required, and retirement benefits were calculated accurately. The audit confirmed that the plan was compliant with applicable regulations, and the results were discussed with borough officials. Additionally, the plan’s actuarial valuation report met the standards for state aid participation, and the Portage Borough’s Non-Uniformed Pension Plan’s administration adhered to the regulatory framework. The borough officials cooperated during the audit, and discussions about the report took place accordingly. This is an automated summary. Please rely on the contents included in the released audit report.