Scott Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Scott Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to confirm that it adhered to state laws, regulations, and policies and that corrective measures from past findings were implemented. The audit, covering January 2024 to December 2025, verified appropriate deposit and calculation of state aid, employer, and employee contributions, adherence to the Deferred Retirement Option Plan, and correct submission of the actuarial valuation report for January 2025. Our findings indicate that, overall, the pension plan was managed in line with required legal and regulatory standards during the reviewed period. While supplementary information was provided, it was not audited, and Scott Township officials’ cooperation during the audit was appreciated. The plan demonstrated compliance with prior recommendations, specifically regarding pension benefit calculations. The audit supports the conclusion that the plan is soundly managed for the financial periods reviewed. This is an automated summary. Please rely on the contents included in the released audit report.