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PA Department of the Auditor General

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

A compliance audit was conducted for the Schuylkill Haven Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, as mandated by Act 205. The audit aimed to assess the implementation of corrective actions from a prior finding and ensure the plan’s compliance with relevant legal and policy standards. The […]

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North Middleton Township Non-Uniformed Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

The compliance audit of the North Middleton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify the plan’s adherence to relevant state laws, regulations, contracts, administrative procedures, and local policies. The audit evaluated various areas, including the proper calculation and deposit […]

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New Sewickley Township Non-Uniformed Union Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of the New Sewickley Township Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether the plan adhered to state laws, regulations, contracts, and policies. The audit verified state aid and employer contributions for January 1, 2023, to December 31, 2023, ensuring compliance with specified timing and procedural requirements. No employee contributions […]

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New Sewickley Township Non-Uniformed Management Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of the New Sewickley Township Non-Uniformed Management Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to assess the corrective actions on previous findings and to ensure compliance with applicable laws and regulations. The audit covered the period January 1, […]

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

The compliance audit of Lower Allen Township’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, evaluated the administration in line with state laws under Act 205. It assessed areas such as state aid deposits, employer and employee contributions, and actuarial valuations, revealing two main findings: inadequate record-keeping and improper funding […]

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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 […]

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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 […]

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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 […]

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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 […]

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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, […]

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