Municipality of Penn Hills Non-Uniformed Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Municipality of Penn Hills Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. This audit aimed to ensure the pension plan was managed according to state laws, regulations, contracts, procedures, and local policies. The audit focused on the period from January 1, 2023, to December 31, 2023, and included verification of state aid deposits, employer and employee contributions, and the calculation of retirement benefits. Additionally, the compliance of the actuarial valuation report was assessed. The audit found that the Municipality of Penn Hills Non-Uniformed Pension Plan was administered in compliance with applicable laws and regulations during the audited period. The report was shared with local officials, who cooperated fully during the audit process.