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

A compliance audit was conducted on the South Fork Borough Non-Uniformed Pension Plan as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess if the pension plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering 2024 and 2025, verified proper calculation and deposition of state aid and employer contributions, determining that the plan was compliant in all significant respects. No employee contributions or benefit calculations were required for 2025, and the actuarial valuation report was timely and accurate. South Fork Borough officials were cooperative, and the findings, which showed compliance, were discussed with them. The report also contains a summary of deposited state aid and employer contributions. This is an automated summary. Please rely on the contents included in the released audit report.