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PA Department of the Auditor General

Published December 19, 2025

About This Audit

A compliance audit was conducted for the Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan for the year 2024, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. Aimed at verifying adherence to relevant state laws and policies, the audit assessed the management of state aid, employer contributions, and retirement benefits. The evaluation for the year from 2019 through 2024 included verifying timely deposits of state aid, ensuring employer contribution compliance, confirming the accuracy of benefit distributions, and reviewing actuarial report submissions. The results concluded that the pension plan complied with all pertinent regulations, laws, contracts, and procedures. Agency officials maintained effective internal controls, facilitating compliance with legal standards. 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