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PA Department of the Auditor General

Published March 18, 2026

About This Audit

The compliance audit conducted by the Auditor General covered the Brecknock Township Police Pension Plan for the period from January 1, 2021, to December 31, 2024. The audit aimed to determine whether past remedial actions were taken and if the pension plan adhered to applicable state laws, regulations, and policies. It was discovered that, despite compliance in most areas, the township failed to adopt mandatory professional services contract provisions under Act 205, a repeat finding from a prior report. The audit highlighted inadequate implementation of necessary procedures to ensure compliance, notably failing to update their procurement methods for professional services. Although there was acknowledgment of the township’s cooperation during the audit, the report strongly advised prompt adoption of these provisions to prevent further noncompliance. The audit reaffirms the importance of timely action on previous findings to maintain compliance and improve pension plan administration. 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