AuditsAudit Category: Municipal Pensions

August 5, 2025

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

A compliance audit was conducted on the Reading Township Non-Uniformed Pension Plan to verify its adherence to state laws, regulations, and local policies. The audit followed the standards of Act 205 of 1984, which requires audits of municipal pension plans receiving state aid. The audit assessed if state aid and employer contributions were managed according […]

August 5, 2025

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

The compliance audit of the Punxsutawney Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s administration to December 31, 2024, to ensure compliance with state laws, regulations, contracts, and policies. The audit assessed areas such as state aid deposits, employer contributions, and the accurate calculation and […]

August 5, 2025

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

The compliance audit for the Pine Grove Township Non-Uniformed Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess the implementation of corrective actions from prior audits and ensure compliance with state laws and regulations. The audit evaluated state aid determinations, employer contributions, and actuarial reporting. Findings showed […]

August 5, 2025

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

A compliance audit of the Girard Borough Non-Uniformed Pension Plan in Erie County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to ensure the plan’s administration complied with applicable laws, regulations, contracts, administrative procedures, and local policies. The audit covered […]

August 5, 2025

Girard Borough Administrative Employees’ Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Girard Borough Administrative Employees’ Pension Plan to ensure adherence to state regulations, laws, and local policies as outlined by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit to December 31, 2024, focused on the proper handling of state aid, employer and employee contributions, […]

August 5, 2025

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

The compliance audit of the Foster Township Non-Uniformed Pension Plan, performed under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess compliance with state laws, regulations, and local policies. The audit examined areas such as state-aid deposit timing, employer contributions, and compliance with actuarial reporting requirements. Throughout 2024, no employee contributions or […]

July 28, 2025

Sinking Spring Borough Police Pension Plan – Berks County – Period Ended December 31, 2024

A compliance audit of the Sinking Spring Borough Police Pension Plan was conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify municipal compliance with state laws and ensure corrective actions from prior reports were implemented. The audit assessed if state aid, employer contributions, and […]

July 28, 2025

Sinking Spring Borough Non-Uniformed Pension Plan – Berks County – Period Ended December 31, 2024

A compliance audit of the Sinking Spring Borough Non-Uniformed Pension Plan was conducted by the Auditor General, under the Municipal Pension Plan Funding Standard and Recovery Act, to ensure proper use of state aid and compliance with relevant laws. The audit confirmed that the plan adhered to all applicable regulations, calculating and depositing state aid […]

July 28, 2025

Potter Township Non-Uniformed Union Pension Plan – Beaver County – Period Ended December 31, 2024

The compliance audit of the Potter Township Non-Uniformed Union Pension Plan, conducted under provisions of Act 205 by the Auditor General, aimed to verify adherence to relevant state laws and regulations. It was found that state aid and employer contributions were correctly determined and deposited and that the pension plan was administered properly. The multi-employer […]

July 28, 2025

Baden Borough Police Pension Plan – Beaver County – Period Ended December 31, 2024

The audit of the former Baden Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with relevant state laws, regulations, and local ordinances. The audit confirmed that the pension plan adhered to these standards, examining aspects such as state aid deposits, employer contributions, and internal controls. Effective […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General