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PA Department of the Auditor General

Published May 9, 2025

About This Audit

An audit was performed on the West Mahanoy Township Police Pension Plan covering January 2020 to December 2023, examining compliance with state laws and regulations such as Act 205. The audit aimed to verify if the township had addressed past compliance issues and adhered to relevant statutes. Officials were assessed on the proper management of state aid and employee contributions, and compliance with financial obligations. The audit concluded that the township adhered to the required standards, maintaining compliance with relevant laws and ensuring effective internal controls over the pension plan. Furthermore, the audit verified that prior issues had been addressed through formal procedures, demonstrating transparency in awarding professional services contracts. The results indicated that overall, the pension plan was successfully administered according to specified legal and regulatory frameworks, reflecting positively on its financial management practices.

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Pennsylvania Department
of the Auditor General