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PA Department of the Auditor General

Published June 29, 2026

About This Audit

A compliance audit of the McDonald Borough Police Pension Plan was conducted for the period January 1, 2024, to December 31, 2025, to ensure adherence to state laws and regulations. The audit assessed whether corrective actions were taken addressing past findings and verified compliance with funding and contribution requirements under Act 205 and other applicable statutes. Throughout 2024 and 2025, the audit confirmed proper determination and timely deposit of state aid, accurate calculation of employer contributions, appropriate processing of retirement benefits, and acceptable preparation of the actuarial valuation report. No employee contributions were needed, as they were waived by the municipality. The audit concluded that the pension plan was administered in compliance with relevant regulations. Borough officials cooperated fully during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General