West Middlesex Borough Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2025

The West Middlesex Borough Police Pension Plan underwent a compliance audit for the period from January 1, 2024, to December 31, 2025, conducted by the Auditor General as per the Municipal Pension Plan Funding Standard and Recovery Act 205. The audit aimed to assess whether prior corrective actions were implemented and if the pension plan complied with relevant laws and ordinances. It found compliance in all significant aspects, with no issues reported in state aid determination, employer contributions, or benefit calculations. The plan, part of the Pennsylvania Municipal Retirement System, had one retiree receiving benefits as of December 31, 2025. The actuarial valuation showed a strong funding status over the evaluated years, with assets exceeding liabilities significantly. Supplementary information provided for additional analysis was not audited. The outcomes were shared with the borough officials, who cooperated throughout the process. The audit confirmed the plan’s adherence to necessary regulations. This is an automated summary. Please rely on the contents included in the released audit report.