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PA Department of the Auditor General

Published March 25, 2026

About This Audit

A compliance audit of the Darlington Township Police Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted to evaluate adherence to state laws and regulations. Although largely compliant, the audit found the township received excess state aid beyond pension plan costs for 2023 and 2024, totaling $10,256. This excess aid remains in the township’s general fund, contrary to legal limits on allocations, necessitating a return to the Commonwealth with interest. The audit recommends improving internal controls to prevent future overallocations. The audit encourages township officials to reconcile aid allocations with actual pension costs to avoid excesses. Township officials agreed with the findings, and the audit outcome will influence future state aid distribution to ensure compliance. Darlington Township’s response was cooperative, and necessary actions will be monitored by subsequent audits to address these recommendations. 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