Slippery Rock Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Slippery Rock Borough Non-Uniformed Pension Plan examined adherence to state standards from January 1, 2024, to December 31, 2025. Conducted under Act 205, the audit’s goals were to ensure past corrective actions were implemented and the pension plan was in compliance with applicable laws, regulations, and policies. This included verifying that state aid was timely deposited, employer contributions aligned with municipal obligations, and ensuring actuarial reports were submitted correctly. The audit concluded the plan complied with all main legal requirements and demonstrated sound internal controls. It was confirmed the Borough adopted prior recommended corrective measures to maintain compliance. Officials related to the audit were cooperative throughout, supporting the audit’s successful execution. This is an automated summary. Please rely on the contents included in the released audit report.