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PA Department of the Auditor General

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

The compliance audit of Elkland Borough’s Non-Uniformed Pension Plan was completed under Act 205, addressing previous and current compliance with pension fund regulations. The audit aimed to ascertain if prior recommendations were applied and whether the plan adhered to state laws and local policies between January 2024 and December 2025. It involved reviewing state aid […]

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

A compliance audit was performed on Economy Borough’s Non-Uniformed Pension Plan to assess adherence to relevant state laws and guidelines, particularly under Act 205. The audit covered the period from January 1, 2025, to December 31, 2025, focusing on proper deposit and management of state aid and proper calculation and disbursal of retirement benefits. The […]

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

The compliance audit of the Chartiers Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to evaluate corrective actions on prior findings and compliance with state laws, regulations, and plan policies. The audit, covering January 1, 2024, to December 31, 2025, assessed whether state aid, […]

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

The compliance audit of the Brecknock Township Non-Uniformed Pension Plan, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, and administrative procedures for the period from January 1, 2024, to December 31, 2025. The audit objectives were to ensure corrective actions addressed previous […]

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Bellevue Borough Non-Uniformed Money Purchase Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Bellevue Borough Non-Uniformed Money Purchase Pension Plan in Allegheny County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not following Government Auditing Standards, was conducted to ensure the pension plan adheres to state laws, regulations, contracts, administrative procedures, and local policies. The audit […]

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

A compliance audit of the Bellevue Borough Non-Uniformed Pension Plan was conducted as per the requirements of Pennsylvania’s Act 205. The audit aimed to ensure that the pension plan was managed in line with relevant state laws, regulations, and local policies, and covered various areas including state aid deposits, employer and employee contributions, and actuarial […]

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Bellevue Borough Firefighter’s Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Bellevue Borough Firefighter’s Pension Plan, conducted by authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated administrative compliance with state laws, regulations, contracts, and policies. For the period from January 1, 2025, to December 31, 2025, the audit verified calculations and deposits of state aid, employer contributions, […]

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

A compliance audit was conducted on the West Wyoming Borough Non-Uniformed Pension Plan pursuant to Act 205, which mandates the auditing of municipal pension plans receiving state aid in Pennsylvania. The audit aimed to ensure the pension plan complied with relevant state laws, regulations, and policies. For the period from January 1, 2025, to December […]

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West Nottingham Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the West Nottingham Township Non-Uniformed Pension Plan was conducted according to Act 205. This audit, covering the period from January 1, 2025, to December 31, 2025, evaluated whether state aid was properly managed and whether employer contributions adhered to state law and local regulations. Findings indicated that the pension plan complied […]

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

A compliance audit of the Lehighton Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify if municipal officials addressed previous findings and if the plan adheres to state laws and regulations. The audit covered the period from January 1, 2024, to […]

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Pennsylvania Department
of the Auditor General