2017 General Municipal Pension System State Aid Program and Foreign Fire Insurance Tax Allocation

The Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) requires Pennsylvania municipalities that wish to participate in the General Municipal Pension System State Aid Program to certify certain information to the Department of the Auditor General each year. This information includes the total number and earnings of full-time police officers, paid firefighters, and non-uniformed employees who are members of a municipal pension plan.

Additionally, Act 205 requires municipalities that wish to receive a distribution of the Foreign Fire Insurance Tax to certify whether its fire protection service is provided solely by paid or by volunteer firefighters, or if provided by both, the percentage of actual fire protection service provided by each type of firefighter.

To be eligible for an allocation of general municipal pension system state aid or the Foreign Fire Insurance Tax for the year 2016, your municipality must complete the online AG-385 certification form and personnel roster data, which must be received by the Department of the Auditor General no later than March 31, 2017.  Please refer to the AG-385 E-filing form and User Guide links below.

Click here for E-filing your AG-385 Form

AG-385 Form E-Filing User Guide

If you have any questions, please call the Municipal Pensions and Fire Relief Programs Unit at 1-800-882-5073.