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PA Department of the Auditor General

Published June 16, 2026

About This Audit

A compliance audit was conducted on the Wyalusing Township Non-Uniformed Pension Plan in Bradford County, Pennsylvania, for the year 2025. The audit aimed to assess compliance with state laws, regulations, contracts, and local ordinances as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit ensured state aid was properly calculated, deposited, and employer and employee contributions complied with legal requirements. Actuarial valuations were confirmed accurate, and unallocated insurance contracts were evaluated for compliance. The pension plan was found to be in compliance in all significant respects, and township officials maintained effective internal controls. The pension plan is funded by state aid deriving from specific taxes, with compliance required for participation. As of the end of 2025, the plan had one active member and three retirees receiving benefits, and it maintained a fully funded status with assets exceeding liabilities. 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