AuditsAudit Category: Municipal Pensions

June 3, 2026

Phoenixville Borough Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Phoenixville Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The Auditor General reviewed the plan for the period from January 1, 2024, to December 31, 2025, to ensure proper corrective actions on prior findings and compliance with state laws, regulations, […]

June 3, 2026

Phoenixville Borough Firefighters Pension Plan – Chester County – Audit Period January 1, 2025 to December 31, 2025

A compliance audit of the Phoenixville Borough Firefighters Pension Plan for 2025 confirmed that the plan was administered in adherence to applicable state laws, regulations, and local policies. Performed under the authority of Act 205, the audit aimed to verify proper determination and deposition of state and employer aid, as well as employee contributions. Borough […]

June 3, 2026

Pennsburg Borough Non-Uniformed Pension Plan – Montgomery County – Audit Report January 1, 2021 to December 31, 2024

The compliance audit of the Pennsburg Borough Non-Uniformed Pension Plan covered the period from January 1, 2021, to December 31, 2024, and aimed to verify if corrective actions from previous reports were implemented and if the plan adhered to applicable laws and policies. The audit wasn’t conducted per U.S. Government Auditing Standards but was consistent […]

June 3, 2026

Old Forge Borough Non-Uniformed Union Pension Plan – Lackawanna County – Audit Period January 1, 2021 to December 31, 2024

An audit of the Old Forge Borough Non-Uniformed Union Pension Plan, spanning January 1, 2021, to December 31, 2024, was conducted to assess compliance with relevant state laws, regulations, contracts, and policies. The audit, mandated by Act 205, focused on the administration of state aid allocations, employer contributions, and adherence to actuarial report submissions. The […]

June 3, 2026

Old Forge Borough Non-Uniformed Pension Plan – Lackawanna County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Old Forge Borough Non-Uniformed Pension Plan covering January 1, 2021, to December 31, 2024, to verify adherence to state laws, regulations, and internal policies. The audit, not following Government Auditing Standards, aimed to ensure prior corrective actions were addressed and compliance with state laws. The audit found compliance […]

June 3, 2026

Mount Pocono Borough Non-Uniformed Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Mount Pocono Borough Non-Uniformed Pension Plan assessed its administration for compliance with applicable laws, regulations, and policies from January 1, 2025, to December 31, 2025. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated the determination and deposition of state aid, employer […]

June 3, 2026

Frackville Borough Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Frackville Borough Non-Uniformed Pension Plan for the period January 1, 2021, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit revealed the pension plan generally […]

June 3, 2026

City of Uniontown Non-Uniformed Pension Plan – Fayette County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit for the City of Uniontown Non-Uniformed Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted under the authority of Act 205. The audit aimed to ensure corrective actions from prior audits were implemented and that the pension plan complied with relevant state laws, regulations, and policies. It focused on […]

June 3, 2026

City of Uniontown Firemen’s Pension Plan – Fayette County – Audit Period January 1, 2022 to December 31, 2024

The audit of the City of Uniontown Firemen’s Pension Plan for January 1, 2022 to December 31, 2024 aimed to ensure compliance with state laws, regulations, and policies. Conducted based on the Municipal Pension Plan Funding Standard and Recovery Act, the audit reviewed state aid allocation, employer and employee contributions, actuarial valuations, benefit calculations, and […]

May 27, 2026

Kidder Township Non-Uniformed Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Kidder Township Non-Uniformed Pension Plan addresses adherence to state laws and regulations, focusing on financial compliance within specified periods. Conducted under the authority of Act 205, the audit was not subject to Government Auditing Standards. Audit objectives covered the verification of state aid deposits, compliance with employer and employee contribution […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General