AuditsAudit Category: Municipal Pensions

May 9, 2025

Mount Penn Borough Non-Uniformed Defined Contribution Pension Plan – Berks County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for the Mount Penn Borough Non-Uniformed Defined Contribution Pension Plan, covering the period from January 1, 2019, to December 31, 2023. The audit followed the requirements of the Municipal Pension Plan Funding Standard and Recovery Act to ensure administration compliance with state laws, regulations, contracts, and local ordinances. The audit […]

May 9, 2025

Mount Penn Borough Non-Uniformed Pension Plan – Berks County – Audit Period Ended December 31, 2023

The compliance audit of the Mount Penn Borough Non-Uniformed Pension Plan, as required by the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the plan’s administration for adherence to state laws, regulations, contracts, administrative procedures, and local policies from January 1, 2020, to December 31, 2023. The audit found compliance in significant respects but […]

May 9, 2025

Franklin Township Non-Uniformed Cash Balance Pension Plan – Susquehanna County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Franklin Township Non-Uniformed Cash Balance Pension Plan for January 1, 2021, to December 31, 2023, to assess adherence to state laws and regulations. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit sought to ensure that pension plans receiving state aid comply with relevant […]

May 9, 2025

Franklin Township Non-Uniformed Pension Plan – Susquehanna County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Franklin Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit assessed whether the plan adhered to applicable state laws, regulations, and local policies. While the plan was largely in compliance, an […]

May 6, 2025

Orangeville Area Police Board Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2022

A compliance audit was conducted on the former Orangeville Area Police Board Pension Plan for January 1, 2021, to December 31, 2022, under the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to confirm if prior audit recommendations were followed and ensure the pension plan adhered to applicable laws, regulations, and policies. […]

May 6, 2025

East Lampeter Township Police Pension Plan – Lancaster County – Audit Period Ended December 31, 2023

A compliance audit of the East Lampeter Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, found the plan to be administered in accordance with state laws, regulations, contracts, and policies for 2023. The audit focused on the correct determination and deposition of state aid and compliance with financial […]

May 6, 2025

East Lampeter Township Non-Uniformed Pension Plan – Lancaster County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the East Lampeter Township Non-Uniformed Pension Plan to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act, focusing on the period from January 1, 2023, to December 31, 2023. The audit assessed the plan’s compliance with relevant laws and policies, verifying the correct determination and timely […]

May 5, 2025

South Whitehall Township Non-Uniformed Public Works Union Employees’ Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the South Whitehall Township Non-Uniformed Public Works Union Employees’ Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. The audit, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed at assessing whether prior recommendations were acted upon and whether the pension plan […]

May 5, 2025

South Whitehall Township Non-Uniformed Office Personnel Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

The South Whitehall Township Non-Uniformed Office Personnel Pension Plan underwent a compliance audit for January 1, 2020, to December 31, 2023, guided by Act 205 of 1984. The audit was not required to follow the U.S. Government Auditing Standards, but it aimed to verify compliance with state laws, regulations, contracts, procedures, and policies. The audit […]

May 5, 2025

South Whitehall Township Non-Uniformed Employees’ Defined Contribution Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the South Whitehall Township Non-Uniformed Employees’ Defined Contribution Pension Plan covering January 1, 2020, to December 31, 2023. The audit was conducted under the Municipal Pension Plan Funding Standard and Recovery Act and aimed to assess if prior audit findings were addressed and if the plan complied with state […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General