Published January 21, 2026
About This Audit
A compliance audit was conducted for the City of DuBois Police Pension Plan, covering January 1, 2022, to December 31, 2024. The audit, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to verify compliance with state laws, regulations, contracts, and local policies. The methodology included verifying state aid deposits, employer and employee contributions, retirement benefits, actuarial valuations, and transfer authorizations. The audit concluded that the pension plan was mostly compliant, except for a noted issue: incorrect data on Certification Form AG 385 led to an underpayment of state aid due to the exclusion of two eligible police officers, totaling $23,312 in 2023. It was recommended that plan officials strengthen internal controls to prevent future data inaccuracies. City officials agreed with the findings, and the auditor’s conclusion emphasized that compliance would be re-evaluated in the next audit. This is an automated summary. Please rely on the contents included in the released audit report.