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PA Department of the Auditor General

Published February 23, 2026

About This Audit

The compliance audit conducted on the Steel Rivers Council of Governments Non-Uniformed Pension Plan in Allegheny County, PA, aimed to ensure administrative compliance with Act 205 requirements, focusing on state laws, regulations, and procedures. The audit reviewed state aid, employer contributions, employee contributions, retirement benefits, actuarial reporting, and fund transfers. It found two significant issues: incorrect data on Certification Form AG 385 led to an overpayment of state aid, and municipal contributions exceeded required amounts. The council was responsible for ensuring effective controls and compliance, and the audit confirmed compliance, except for the noted findings. The audit underscores the importance of accurate data submission for proper state aid allocation, recommending corrective actions. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General