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PA Department of the Auditor General

West Middlesex Borough Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Middlesex Borough Non-Uniformed Pension Plan in Mercer County, Pennsylvania, under the authority of Act 205. The audit aimed to ensure corrective actions on prior findings were implemented and compliance with laws and regulations regarding pension plans. The audit covered various financial aspects from January 1, 2022, to […]

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Spring Creek Township Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Spring Creek Township Non-Uniformed Pension Plan in Warren County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the township took corrective action on past findings and if the pension plan adhered to relevant laws and regulations. […]

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Independence Township Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Independence Township Non-Uniformed Pension Plan to ensure adherence to state laws and regulations. The audit, as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), was not held in line with U.S. Government Auditing Standards. Covering January 1, 2025, to December 31, 2025, the audit […]

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Avis Borough Non-Uniformed Pension Plan – Clinton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted for the Avis Borough Non-Uniformed Pension Plan in Clinton County, Pennsylvania, following the Municipal Pension Plan Funding Standard and Recovery Act, requiring municipalities to audit pension plans receiving state aid. The audit aimed to check if previous recommendations had been implemented and if the pension was compliant with state laws […]

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Tamaqua Borough Non-Uniformed Defined Contribution Pension Plan – Schuylkill County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Tamaqua Borough Non-Uniformed Defined Contribution Pension Plan in accordance with Act 205 requirements, covering periods between January 1, 2024 to December 31, 2025. The objective was to ensure the plan’s adherence to state laws, regulations, and local policies, specifically pertaining to the accurate calculation and timely deposit of […]

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Tamaqua Borough Non-Uniformed Pension Plan – Schuylkill County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted for the Tamaqua Borough Non-Uniformed Pension Plan in Schuylkill County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s administration complied with state laws, regulations, contracts, procedures, and local ordinances. The audit focused on state aid deposits, employer […]

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Perry Township Non-Uniformed Pension Plan – Snyder County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Perry Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether corrective actions were taken following prior findings and if the pension plan adhered to relevant regulations. The audit covered the period from January 1, 2024, to December 31, 2025, evaluating state aid […]

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City of Franklin Non-Uniformed Pension Plan – Venango County – Audit Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the City of Franklin Non-Uniformed Pension Plan for the period between January 1, 2024, and December 31, 2025. The audit aimed to determine whether the pension plan was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances and policies. Key audit areas included verifying […]

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City of Franklin Firemen’s Pension Plan – Venango County – Audit Period January 1, 2024 to December 31, 2025

The compliance audit of the City of Franklin Firemen’s Pension Plan was conducted for January 1, 2024, through December 31, 2025, assessing administration compliance with relevant state laws, regulations, and local policies. Under Act 205, audits ensure proper handling of municipal pension system state aid. The audit confirmed state aid, and annual employer and employee […]

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Washington Township Non-Uniformed Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Washington Township Non-Uniformed Pension Plan, guided by the Municipal Pension Plan Funding Standard and Recovery Act, to ensure compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered the fiscal year 2025, focusing on the proper determination and deposition of state aid, employer contributions, […]

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Pennsylvania Department
of the Auditor General