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PA Department of the Auditor General

Published January 21, 2026

About This Audit

A compliance audit was conducted on the Brothersvalley Township Non-Uniformed Pension Plan in Somerset County, Pennsylvania, under the authority of Act 205. The audit aimed to ensure the plan’s compliance with state laws and to assess actions taken to address prior findings. The audit covered the period from January 1, 2023, to December 31, 2024, and involved verifying state aid allocation, contributions, and compliance with legal requirements. The audit found two significant issues: receipt of state aid exceeding entitlement and improper amendment of an ordinance by resolution. It was recommended that the township return excess state aid totaling $1,517 for 2023 and 2024 to the Commonwealth. Despite these findings, the audit confirmed that, apart from the noted issues, the pension plan generally complied with applicable laws and regulations. The township cooperated with the auditing process. 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