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PA Department of the Auditor General

Wilkes-Barre Township Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit conducted on the Wilkes-Barre Township Non-Uniformed Pension Plan aimed to assess its compliance with applicable state laws, regulations, contracts, procedures, and local ordinances, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. Covering the period from January 1, 2025, to December 31, 2025, the audit evaluated the proper determination […]

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

A compliance audit was conducted on the Wernersville Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, to assess adherence to state laws, regulations, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify whether previous recommendations were implemented and if the pension plan complied with […]

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

The compliance audit of the Tunkhannock Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure the plan’s administration compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit, reviewing the period from January 1, 2025, to December 31, 2025, assessed the correct determination […]

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

A compliance audit of the Trainer Borough Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure corrective actions from prior reports were implemented and the plan adhered to state laws, regulations, contracts, administrative procedures, and local […]

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

A compliance audit conducted on the Topton Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2025, assessed compliance with state laws, regulations, and local policies, as required by Act 205. The audit objectives were to evaluate if Topton Borough addressed previous audit findings and if the pension plan was administered […]

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

A compliance audit of the Thornbury Township Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), was conducted to assess if the plan was managed in line with state laws and regulations. The audit examined state aid deposits, employer contributions, and retirement benefit calculations between January […]

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

A compliance audit was conducted on the Summit Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). This audit aimed to evaluate if previous corrective measures were appropriately implemented and to verify the plan’s adherence to state laws, regulations, and policies. […]

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Slippery Rock Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Slippery Rock Borough Non-Uniformed Pension Plan examined adherence to state standards from January 1, 2024, to December 31, 2025. Conducted under Act 205, the audit’s goals were to ensure past corrective actions were implemented and the pension plan was in compliance with applicable laws, regulations, and policies. This included verifying […]

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

A compliance audit was conducted on the Pymatuning Township Non-Uniformed Pension Plan, in line with the Municipal Pension Plan Funding Standard and Recovery Act, to ensure compliance with state laws and regulations for pension funds receiving state aid. The audit aimed to verify proper corrective action on past findings and assess compliance with relevant legal […]

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

The audit of the Portage Borough Non-Uniformed Pension Plan, carried out under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to check the rectification of previous findings and compliance with relevant state laws and policies. From January 2024 to December 2025, the audit verified proper determination and deposit of state […]

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