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PA Department of the Auditor General

Published March 18, 2026

About This Audit

A compliance audit was conducted on the South Centre Township Police Pension Plan for January 1, 2021, to December 31, 2024. It assessed the plan’s compliance with state laws and regulations, requirements of Act 205, and corrective actions from prior reports. The audit verified the timely and correct deposit of state aid, employer, and employee contributions, and compliance with actuarial reporting requirements and Deferred Retirement Option Plan provisions. While the plan complied significantly with relevant regulations, three key issues were identified: failure to deposit state aid into the pension plan, untimely deposit of state aid, and incorrect data on a certification form leading to an overpayment of state aid. Recommendations were made to address these findings, emphasizing the need for stronger internal controls to ensure compliance and correct allocation of state aid. Township officials were cooperative during the audit process, with previous recommendations regarding record-keeping having been addressed. 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