Published March 25, 2026
About This Audit
A compliance audit of the Duboistown Borough Non-Uniformed Pension Plan was conducted to assess adherence to state laws and regulations. The audit, based on Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated corrective actions from previous findings and compliance with regulations. The audit found multiple issues, including failure to deposit the full amount of state aid, late actuarial report filings, inadequate record-keeping, and non-submission of the minimum municipal obligation. These issues could result in withheld state aid. Despite partial compliance with some prior recommendations, several deficiencies from the previous audit remain unaddressed. The pension plan is part of the Pennsylvania Municipal Retirement System, and borough officials are responsible for ensuring compliance through effective internal controls. The audit underscores the need for Duboistown Borough to implement recommended actions promptly. Overall, the audit highlights significant noncompliance that may affect the borough’s pension plan funding. This is an automated summary. Please rely on the contents included in the released audit report.