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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 42 municipal and police pension plans in Allegheny, Bedford, Berks, Bucks, Cambria, Centre, Chester, Crawford, Cumberland, Dauphin, Fayette, Indiana, Juniata, Luzerne, Northampton, Perry, Washington and Westmoreland counties.

“Our audits make sure state pension aid is used as required by law, which helps to reduce financial burdens on local taxpayers,” Auditor General DeFoor said. “Nearly a quarter of the pension plans in Pennsylvania are in some state of distress. It is essential that our communities plan to make their pension payments on time to support our workers who take care of us.

State aid for municipal pension plans is generated by a 2 percent tax on fire and casualty insurance policies sold in Pennsylvania by out-of-state companies. In 2024, the Department of the Auditor General distributed a total of $404.73 million in aid to 1,461 municipalities and regional departments to support pension plans covering police officers, paid firefighters and non-uniformed employees.

The department is required by law to audit municipal pension plans and volunteer fire relief associations that receive state aid from the department; liquid fuels tax usage by municipalities; various county offices and numerous other state government entities.

Explanations of findings are found in the full audit reports linked below or available online at www.PaAuditor.gov/audit-reports.

Allegheny County

Indiana Township Non-Uniformed Pension Plan

Indiana Township Police Pension Plan

Bedford County

Broad Top Township Non-Uniformed Pension Plan

East St. Clair Township Non-Uniformed Pension Plan

Berks County

Caernarvon Township Police Pension Plan

Laureldale Borough Non-Uniformed Pension Plan

Laureldale Borough Police Pension Plan

Muhlenberg Township Non-Uniformed Pension Plan

Muhlenberg Township Police Pension Plan

Rockland Township Non-Uniformed Pension Plan

Shillington Borough Non-Uniformed Pension Plan

Shillington Borough Police Pension Plan

Bucks County

Doylestown Township Non-Uniformed Defined Contribution Pension Plan

Doylestown Township Non-Uniformed Pension Plan

Doylestown Township Police Pension Plan

Cambria County

Richland Township Non-Uniformed Money Purchase Pension Plan

Richland Township Non-Uniformed Pension Plan

Richland Township Police Pension Plan

Susquehanna Township Non-Uniformed Pension Plan

Centre County

Spring Township Non-Uniformed Pension Plan

Spring Township Police Pension Plan

Chester County

Upper Uwchlan Township Non-Uniformed Pension Plan

Upper Uwchlan Non-Uniformed Defined Contribution Pension Plan

Upper Uwchlan Township Pension Plan

Crawford County

Woodcock Township Non-Uniformed Pension Plan

Cumberland County

West Shore Regional Non-Uniformed Pension Plan

West Shore Regional Police Pension Plan

Dauphin County

Highspire Borough Non-Uniformed Pension Plan

Highspire Borough Police Pension Plan

Fayette County

Jefferson Township Non-Uniformed Pension Plan

Indiana County

Brush Valley Township Non-Uniformed Pension Plan

Juniata County

Fayette Township Non-Uniformed Pension Plan

Luzerne County

Hanover Township Non-Uniformed Pension Plan

Hanover Township Police Pension Plan

Northampton County

Upper Mount Bethel Township Police Pension Plan

Perry County

Liverpool Borough Non-Uniformed Pension Plan

Wheatfield Township Non-Uniformed Pension Plan

Washington County

West Pike Run Township General Employees Pension Plan

West Pike Run Township Police Pension Plan

Westmoreland County

Hempfield Township Non-Uniformed Pension Plan

Irwin Borough Non-Uniformed Pension Plan

Irwin Borough Police Pension Plan

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Media contact:  April Hutcheson, 717-787-1381 or news@paauditor.gov

Pennsylvania Department
of the Auditor General