Published July 30, 2026
About This Audit
A compliance audit was conducted on the West Wyoming Borough Police Pension Plan to assess adherence to applicable laws and regulations during 2025. The audit ensured state aid was correctly managed, employer contributions were properly calculated and deposited, and no benefit calculations were necessary. The report found the pension plan was compliant with relevant standards. The plan, overseen by the Pennsylvania State Association of Boroughs Municipal Retirement Trust, is subject to various state laws, including Act 205 and Act 600. As of December 2025, it had two retirees and no active or terminated members eligible for benefits. The plan’s funding status improved from a funded ratio of 78.1% in 2021 to 104.6% in 2025. The audit highlights the efforts of the borough officials in maintaining the plan’s compliance and stability, while the regional police department now serves the community following the disbandment of the local police department. This is an automated summary. Please rely on the contents included in the released audit report.