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PA Department of the Auditor General

Published December 1, 2025

About This Audit

The compliance audit of Liverpool Township’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess if prior corrective actions were implemented and if the pension plan adhered to applicable laws and regulations. The audit confirmed compliance, except for the township’s failure to adopt mandatory professional services contract provisions under Act 205. This noncompliance, previously cited, concerns Liverpool Township’s continued omission regarding professional services contracts, which are vital for the fair selection and qualification of service providers. 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