West Mahoning Township Non-Uniformed Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Mahoning Township Non-Uniformed Pension Plan in Indiana County, Pennsylvania, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit covered the year from January 1, 2024, to December 31, 2024, and focused on whether the plan was compliant with state laws, regulations, and policies. State aid and employer contributions for the years 2019-2024 were examined to verify proper deposit and calculation. The audit team found no employee contributions required, no benefit calculations prepared, and confirmed timely submission of actuarial reports. The township had chosen allocated insurance contracts to fund benefits, which results in no reportable assets for the pension plan. The audit concluded that the pension plan was administered in compliance with relevant laws and policies. Township officials cooperated fully, and the audit findings were satisfactorily discussed with them. This is an automated summary. Please rely on the contents included in the released audit report.