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PA Department of the Auditor General

Published October 21, 2025

About This Audit

A compliance audit was conducted on the Middlecreek Township Non-Uniformed Pension Plan in Somerset County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, not conducted per the Government Auditing Standards, assessed compliance with state laws, regulations, and local ordinances. For the period January 1, 2024, to December 31, 2024, the audit verified proper deposit of state aid and employer contributions as per Act 205, with no employee contributions required. All significant aspects, including allocation of insurance contracts and actuarial valuations, were scrutinized to ensure compliance. The township officials maintained effective internal controls, and the audit found the plan administered in compliance with the relevant laws and policies. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General