Seven Fields Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Seven Fields Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws, regulations, and corrective action on prior findings. The audit confirmed compliance with applicable statutes and policies, with evidence obtained indicating that officials appropriately addressed previous issues such as pension benefit miscalculations and state aid overpayments. The audit’s methodology included verifying state aid deposits, employer contributions, and the accuracy of actuarial valuations for the period January 1, 2023, to December 31, 2024. The plan participates in the Pennsylvania Municipal Retirement System and is maintained through effective internal controls by the borough. This is an automated summary. Please rely on the contents included in the released audit report.