Published January 28, 2026
About This Audit
The compliance audit conducted on the Beech Creek Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2024, found that the plan was administered in compliance with applicable state laws and policies. The audit, authorized by Act 205 of 1984, involved verifying state aid deposits, employer contributions, and actuarial report submissions. Beech Creek Borough received state aid allocations derived from specific taxes and made mandatory employer contributions, but no employee contributions were required. As of December 31, 2024, the pension plan, locally controlled under Ordinance No. 2021-1, had three active members and required a $4,000 annual municipal contribution per member. Results indicated full compliance with the laws, ensuring proper management and adherence to legal requirements. The audit concluded that Beech Creek Borough’s pension plan operations align with the provisions governing state aid participation. This is an automated summary. Please rely on the contents included in the released audit report.