AuditsAudit Category: Municipal Pensions

January 22, 2026

Mahoning Township Union Employees Retirement Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Mahoning Township Union Employees Retirement Plan was conducted per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to determine if township officials addressed previous findings and checked compliance with applicable laws and regulations regarding the pension plan for a period ending December 31, 2024. […]

January 22, 2026

Mahoning Township Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Mahoning Township Police Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, assessed the administration of the pension plan for a period ending December 31, 2024. The audit aimed to verify if corrective actions addressed prior findings and if the pension was managed […]

January 21, 2026

Johnsonburg Borough Non-Uniformed Pension Plan – Elk County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Johnsonburg Borough Non-Uniformed Pension Plan in Elk County, Pennsylvania, under the authority of Act 205. The audit assessed whether the pension plan was administered in compliance with state laws, regulations, and local policies. It focused on actions taken to address previous report findings and compliance with state aid […]

January 21, 2026

Evans City Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Evans City Borough Non-Uniformed Pension Plan, required by the Municipal Pension Plan Funding Standard and Recovery Act, focused on corrections of prior audit findings and compliance with laws and policies. Conducted without Government Auditing Standards, the audit’s objectives included verifying corrective actions taken on past issues and ensuring pension plan […]

January 21, 2026

East Fallowfield Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on East Fallowfield Township’s Non-Uniformed Pension Plan in Chester County, Pennsylvania. The audit was carried out as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The primary objectives were to verify the corrective actions taken by municipal officials from prior findings and to ensure […]

January 21, 2026

East Bradford Township Non-Uniformed Defined Contribution Pension Plan – Chester County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the East Bradford Township Non-Uniformed Defined Contribution Pension Plan from January 1, 2021, to December 31, 2024, was conducted by the Auditor General. This audit aimed to ensure adherence to state laws and regulations regarding pension administration. The audit found general compliance, except for a noted issue where incorrect data on […]

January 21, 2026

East Bradford Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the East Bradford Township Non-Uniformed Pension Plan in Chester County, Pennsylvania, for the year 2024. The audit assessed compliance with state laws, regulations, and local policies, funded under Act 205 of 1984. The primary objective was to evaluate proper administration, focusing on state aid deposits, employer contributions, actuarial valuations, and […]

January 21, 2026

Cranberry Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Cranberry Township Non-Uniformed Pension Plan to ensure adherence to state laws and regulations under Act 205. The audit covered transactions from 2019 to 2024, focusing on proper allocation and deposit of state aid, correct calculation and deposit of employer contributions, ensuring no employee contributions were required, and the […]

January 21, 2026

City of Dubois Non-Uniformed Pension Plan – Clearfield County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of DuBois Non-Uniformed Pension Plan, conducted for the period January 1, 2022, to December 31, 2024, concluded that the plan was managed in line with applicable state laws and policies. The audit verified state aid determination, annual employer and employee contributions, retirement benefits, and actuarial valuations to ensure compliance. […]

January 21, 2026

City of Arnold Aggregate Pension Trust Fund – Westmoreland County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Arnold Aggregate Pension Trust Fund, covering January 1, 2023, to December 31, 2024, was conducted under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions implemented by municipal officials following previous reports and to ascertain compliance with relevant […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General