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PA Department of the Auditor General

Published December 1, 2025

About This Audit

The compliance audit of the Ellsworth Borough Non-Uniformed Pension Plan, covering January 1, 2020 to November 3, 2021, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas examined included proper calculation and deposit of state aid, employer and employee contributions, retirement benefits, and the actuarial valuation report. The audit concluded that the plan was compliant with all requirements. By November 3, 2021, the plan had no active or retired members, and Ordinance No. 266 later disbanded the plan. 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