AuditsAudit Category: Municipal Pensions

October 28, 2026

Middle Smithfield Township Non-Uniformed Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Middle Smithfield Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended). The audit aimed to determine if the township officials took corrective actions from a prior report and whether the […]

October 28, 2026

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

In October 2026, an audit of the Liberty Township Non-Uniformed Pension Plan in Adams County, Pennsylvania, was conducted following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether previous corrective actions were implemented and if the pension plan adhered to applicable state laws and regulations. The audit […]

October 28, 2026

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

A compliance audit was conducted on Hepburn Township’s Non-Uniformed Pension Plan, focusing on whether the plan followed state laws, regulations, contracts, and local ordinances. The audit, not bound by federal Government Auditing Standards, aimed to ensure state aid was correctly determined and deposited, employer contributions were accurately calculated and deposited, and no employee contributions or […]

October 28, 2026

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

The compliance audit of the Fairview Township Non-Uniformed Pension Plan was conducted to ensure adherence to state laws, regulations, and administrative procedures as per Act 205 of 1984. The audit, covering January 1 to December 31, 2025, assessed the proper determination, calculation, and deposition of state aid, employer, and employee contributions, compliance with retirement benefits […]

October 28, 2026

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

The compliance audit of the Edgeworth Borough Non-Uniformed Pension Plan, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed whether the plan adhered to applicable state laws and procedures from January 1, 2024, to December 31, 2025. The audit evaluated several aspects, including the proper deposit […]

October 28, 2026

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

A compliance audit was conducted on the Douglass Township Non-Uniformed Pension Plan in Berks County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, not done per U.S. Government Auditing Standards, aimed to verify corrective actions from a prior report and ensure the pension plan’s compliance with […]

October 28, 2026

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

The compliance audit of the Dalton Borough Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, assessed the administration of the plan for January 1, 2024, to December 31, 2025. The audit evaluated if prior corrective actions were implemented and whether the pension plan complied with state […]

October 28, 2026

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

The compliance audit of Corydon Township’s Non-Uniformed Pension Plan assessed its administration from January 2024 to December 2025, under the Municipal Pension Plan Funding Standard and Recovery Act. Objectives included verifying corrective actions from prior findings and ensuring adherence to relevant laws and policies. Procedures tested compliance regarding state aid deposits, employer contributions, and reporting […]

October 28, 2026

Big Beaver Borough Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – For the period January 1, 2024 to December 31, 2025

A compliance audit of the Big Beaver Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether previous corrective actions were addressed and if the pension plan complied with laws, regulations, and policies from January 1, 2024, to December 31, […]

October 28, 2026

Baldwin Borough Non-Uniformed Defined Contribution Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit was conducted on the Baldwin Borough Non-Uniformed Defined Contribution Pension Plan in Allegheny County, Pennsylvania for the period of January 1, 2024, to December 31, 2025, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if past corrective actions were implemented and whether the pension plan […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General