AuditsAudit Category: Municipal Pensions

October 8, 2025

West Fallowfield Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Fallowfield Township Police Pension Plan, conducted by the Auditor General, adheres to the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to ensure corrective actions from prior reports were implemented and that the plan complies with state laws. The audit assessed state aid deposits, employer contributions, […]

October 8, 2025

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

The compliance audit of the West Fallowfield Township Non-Uniformed Pension Plan was conducted per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were implemented and if the pension plan complied with state laws and regulations. Audit procedures were performed to assess compliance regarding state aid […]

October 8, 2025

Greenfield Township Police Pension Plan – Blair County – Reduced Period Engagement – Period Ended December 31, 2024

In October 2025, a compliance audit was conducted on the Greenfield Township Police Pension Plan in Blair County, Pennsylvania, in accordance with Act 205. The audit focused on two main objectives: assessing municipal officials’ corrective actions from a prior report and checking compliance with relevant laws and regulations. Specific methodologies included evaluating whether state aid […]

October 8, 2025

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

A compliance audit of the Greenfield Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, revealed compliance with state laws, except for the full deposit of state aid in 2023 and 2024. The municipality did not fully deposit its 2023 and 2024 state aid allocations into the pension plan, […]

October 8, 2025

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

The compliance audit of the Clarion Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the implementation of corrective measures from a prior audit and compliance with state regulations from January 1, 2020, to December 31, 2024. The audit confirmed compliance in most areas, but highlighted a recurring […]

October 3, 2025

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

A compliance audit was conducted on the West Earl Township Non-Uniformed Pension Plan by the Auditor General under the authority of Act 205, assessing if municipal officials addressed previous findings and followed state laws and policies. The audit reviewed state aid deposits, employer contributions, retirement benefits, and compliance with plan regulations from 2023 to 2024. […]

October 3, 2025

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

The Auditor General conducted a compliance audit of the Washington Township Non-Uniformed Pension Plan under Act 205 guidelines to assess adherence to key regulations and corrective actions from past findings. The audit focused on the proper deposit of state aid, calculation and deposit of employer contributions, and administration of retirement benefits. The review period covered […]

October 3, 2025

South Waverly Borough Non-Uniformed Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for South Waverly Borough’s Non-Uniformed Pension Plan in Bradford County, Pennsylvania, for the period January 1, 2023, to December 31, 2024. The audit was performed under the Municipal Pension Plan Funding Standard and Recovery Act, ensuring the plan complies with state laws and local policies. The objectives included verifying corrective […]

October 3, 2025

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

The compliance audit of the Sellersville Borough Non-Uniformed Pension Plan was conducted to ensure compliance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered transactions from January 1, 2023, to December 31, 2024, to confirm the appropriate handling of state aid, employer and employee contributions, and retirement benefits. It found that, […]

October 3, 2025

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

The compliance audit of the Mercersburg Borough Non-Uniformed Pension Plan assessed whether corrective actions to previous findings were implemented and if the plan was managed in compliance with state laws, regulations, and local ordinances for January 2023 to December 2024. The audit found that the plan was largely compliant, except for an incorrect payroll data […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General