AuditsAudit Category: Municipal Pensions

August 21, 2025

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

A compliance audit was conducted for the Guilford Township Non-Uniformed Pension Plan in Franklin County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify whether corrective actions were taken following previous findings and if the pension plan complied with applicable state laws and regulations from January […]

August 21, 2025

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

The compliance audit of the College Township Non-Uniformed Pension Plan, mandated by Act 205 of 1984, aimed to evaluate corrective actions on past findings and ensure the plan’s administration adhered to relevant laws and policies. It covered January 1, 2023, to December 31, 2024. Key areas scrutinized included state aid determination, employer contributions, and benefit […]

August 21, 2025

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

In August 2025, a compliance audit was conducted on the Bridgeport Borough Non-Uniformed Pension Plan in Montgomery County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to assess if corrective actions were taken on previous findings and ensure the pension plan’s adherence to state laws and policies. The […]

August 21, 2025

Albion Borough Non-Uniformed Defined Contribution Pension Plan – Erie County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Albion Borough Non-Uniformed Defined Contribution Pension Plan covers the period from January 1, 2023, to December 31, 2024. It was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with state laws and regulations. The audit aimed to verify the appropriate handling of state aid, […]

August 21, 2025

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

The audit of the Albion Borough Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify if previous corrective measures were implemented and if the pension plan was managed in accordance with state laws and ordinances. The audit, covering January 1, 2023, to December 31, […]

August 17, 2025

East Marlborough Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Marlborough Township Police Pension Plan aimed to determine if prior recommendations were addressed and verify compliance with state laws and regulations. It found that the plan was managed according to applicable rules, with no significant compliance issues. The audit confirmed that East Marlborough Township complied with the prior recommendation […]

August 17, 2025

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

The audit of the East Marlborough Township Non-Uniformed Pension Plan aimed to assess compliance with state laws, regulations, and previous audit recommendations under Act 205. The review confirmed that the state aid and employer contributions were accurately calculated and deposited, with no required employee contributions or benefit calculations. The actuarial valuation was timely and compliant, […]

August 15, 2025

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

The Penn Township Non-Uniformed Pension Plan was audited as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed compliance with state laws, regulations, contracts, and local policies. It verified state aid deposits, employer contributions, and retirement benefit calculations. All criteria were met except for the adoption of a restated plan […]

August 15, 2025

Clearfield Regional Police Pension Plan – Clearfield County – Audit Period March 5, 2023 to December 31, 2024

The compliance audit of the Clearfield Regional Police Pension Plan for the period of March 5, 2023, to December 31, 2024, was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify the administration’s compliance with state laws, regulations, and local policies, focusing on accurate state aid deposits, […]

August 12, 2025

West Mahoning Township Non-Uniformed Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Mahoning Township Non-Uniformed Pension Plan in Indiana County, Pennsylvania, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit covered the year from January 1, 2024, to December 31, 2024, and focused on whether the plan was compliant with […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General