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PA Department of the Auditor General

Published May 20, 2026

About This Audit

A compliance audit was conducted on the Salem Township Police Pension Plan in Luzerne County, Pennsylvania, for the year 2025. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). Although not in accordance with Government Auditing Standards, the audit ensured that the plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances. Key activities included verifying state aid deposits, employer and employee contributions, and actuarial valuations. The audit confirmed that the plan adhered to laws and policies for the period examined. 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