AuditsAudit Category: Municipal Pensions

January 29, 2026

Elizabeth Township Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Elizabeth Township Non-Uniformed Pension Plan for January 1, 2021, to December 31, 2024, assessed compliance with state laws, regulations, and local policies as per the Municipal Pension Plan Funding Standard and Recovery Act. This audit did not follow the Government Auditing Standards but was sufficiently planned to provide reasonable assurance. […]

January 28, 2026

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

The compliance audit of the Price Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether the plan adhered to state laws and regulations. The audit aimed to verify corrective actions from a prior report and evaluate compliance with state requirements for pension […]

January 28, 2026

Beech Creek Borough Non-Uniformed Pension Plan – Clinton County – Audit Period January 1, 2024 to December 31, 2024

The compliance audit conducted on the Beech Creek Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2024, found that the plan was administered in compliance with applicable state laws and policies. The audit, authorized by Act 205 of 1984, involved verifying state aid deposits, employer contributions, and actuarial report submissions. […]

January 28, 2026

Springfield Township Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Springfield Township Police Pension Plan, conducted under authority from the Municipal Pension Plan Funding Standard and Recovery Act, reviewed compliance with state aid requirements and pension administration for a period ending December 2024. The audit verified state aid deposits, employer and employee contributions, retirement benefit calculations, the actuarial valuation report, postretirement […]

January 28, 2026

Springfield Township Non-Uniformed Defined Contribution Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for Springfield Township’s Non-Uniformed Defined Contribution Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. This audit aimed to ensure that the pension plan was administered according to relevant state laws, regulations, and local ordinances. The audit examined whether state aid and employer contributions […]

January 28, 2026

Springfield Township Civilian Employees Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Springfield Township Civilian Employees Pension Plan was conducted to determine if the plan was administered following applicable state laws, regulations, and policies. The audit, covering a period ending December 31, 2024, verified the proper determination and deposit of state aid and employer contributions and assessed the disbursement of retirement benefits. […]

January 27, 2026

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

The compliance audit of the Upper Southampton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan adhered to state laws, regulations, and local ordinances for 2024. The audit focused on verifying proper determination and deposit of state aid, employer and employee […]

January 27, 2026

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

A compliance audit was conducted on the Upland Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1 to December 31, 2024, aimed to verify compliance with state laws, regulations, and policies by examining state aid deposits, employer contributions, and retirement benefits. The audit confirmed correct […]

January 27, 2026

Shippingport Borough Non-Uniformed Union Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Shippingport Borough Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether municipal officials addressed previous findings and ensured compliance with pertinent laws and policies. The audit confirmed that the plan was generally compliant but identified a recurring issue involving incorrect data on Certification Form AG 385, which caused state […]

January 27, 2026

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

The compliance audit of the Shippingport Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan’s adherence to state laws, regulations, and policies during January 1, 2023, to December 31, 2024. The audit aimed to verify proper corrective actions on previous findings and confirm that […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General