AuditsAudit Category: Municipal Pensions

April 3, 2025

Lower Allen Township Non-Uniformed Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for the Lower Allen Township Non-Uniformed Pension Plan for January 2019 to December 2023. The audit assessed the plan’s administration against state laws, regulations, contracts, and policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act. Key audit areas included verifying proper state aid deposits, assessing employer […]

April 3, 2025

Eldred Township Non-Uniformed Pension Plan – Monroe County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Eldred Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions from previous findings and compliance with state laws, regulations, and local policies. The procedure involved verifying state aid […]

April 3, 2025

Easttown Township Non-Uniformed Defined Contribution Pension Plan – Chester County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Easttown Township Non-Uniformed Defined Contribution Pension Plan, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to evaluate corrective actions from prior findings and verify compliance with state laws, regulations, and policies. The procedures involved verifying the timeliness of state […]

April 3, 2025

Easttown Township Non-Uniformed Pension Plan – Chester County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Easttown Township Non-Uniformed Pension Plan in Chester County, Pennsylvania, according to the requirements of Act 205 of 1984. This audit, not adhering to the Government Auditing Standards by the Comptroller General, aimed to ensure the pension plan’s compliance with applicable state laws, regulations, and policies. For the period […]

April 3, 2025

Bedford Borough Non-Uniformed Cash Balance Pension Plan – Bedford County – Audit Period Ended December 31, 2023

A compliance audit of the Bedford Borough Non-Uniformed Cash Balance Pension Plan was conducted under Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure corrective actions from a previous report were addressed and the pension plan adhered to relevant state and local regulations. Covering the period from January 1, 2022, […]

April 3, 2025

Bedford Borough Non-Uniformed Pension Plan – Bedford County – Audit Period Ended December 31, 2023

An audit was conducted on the Bedford Borough Non-Uniformed Pension Plan, Bedford County, Pennsylvania, to assess compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit, aligned with the Municipal Pension Plan Funding Standard and Recovery Act, covered various periods between 2022 and 2023 and focused on state aid deposition, employer and […]

April 3, 2025

Bangor Borough Sewer Employees’ Pension Plan – Northampton County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for the Bangor Borough Sewer Employees’ Pension Plan in Northampton County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2023. This audit was performed under the authority of Act 205, which mandates audits of municipal pension plans that receive state aid. The primary objectives were to assess […]

April 3, 2025

Bangor Borough Non-Uniformed Cash Balance Pension Plan – Northampton County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted for the Bangor Borough Non-Uniformed Cash Balance Pension Plan in Northampton County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The audit aimed to assess whether the pension plan adhered to relevant state laws, regulations, and policies under the authority of the Municipal Pension Plan Funding […]

April 3, 2025

Bangor Borough Non-Uniformed Pension Plan – Northampton County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of Bangor Borough’s Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, was conducted to assess whether corrective actions were taken based on prior findings and if the plan complied with state laws, regulations, and policies. Conducted under the authority of Pennsylvania’s Act 205, which mandates auditing municipal pension plans […]

March 28, 2025

Shenandoah Borough Police Pension Plan – Schuylkill County – Audit Period January 1, 2019, to December 31, 2022

The compliance audit of the Shenandoah Borough Police Pension Plan, conducted for January 1, 2019, to December 31, 2022, assessed adherence to relevant state laws and regulations. The audit, pursuant to Act 205, scrutinized state aid deposits, employer and employee contributions, retirement benefits calculations, and actuarial valuations to ensure compliance. It revealed partial compliance with […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General