Published June 16, 2025
About This Audit
The compliance audit of the West Shore Regional Police Pension Plan in Lemoyne, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examining compliance with state laws, regulations, contracts, administrative procedures, and policies. The audit, focusing on the year 2024, assessed the correct calculation and deposit of state aid, employer and employee contributions, and adherence to the pension plan’s provisions and regulations. The audit confirmed compliance in key areas but identified a significant finding: the Certification Form AG 385 contained incorrect data, leading to an underpayment of state aid due to an omitted eligible police officer. This oversight, stemming from a late arbitration ruling, resulted in a total underpayment of $24,240 in state aid. The audit recommends future reviews of arbitration outcomes to ensure correct form filings. Commission officials concurred with the finding, and compliance will be reassessed in the next audit.