AuditsAudit Category: Municipal Pensions

October 8, 2025

City of Lock Haven Employees’ Retirement Fund – Clinton County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for the City of Lock Haven Employees’ Retirement Fund, covering the period from January 1, 2023, to December 31, 2024, aimed to ensure the fund’s administration complied with applicable laws, regulations, and policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated the deposit of state aid, […]

October 8, 2025

West Pottsgrove Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the West Pottsgrove Township Police Pension Plan was undertaken to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit had two primary objectives: verifying municipality officials’ corrective actions on issues from a prior report and ensuring that the pension plan is administered according to applicable laws […]

October 8, 2025

West Pottsgrove Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Pottsgrove Township Non-Uniformed Pension Plan, as mandated by Act 205 of 1984, which requires audits of municipal pension funds receiving state aid. The audit focused on corrective actions from prior findings and compliance with state regulations. The methodology included verifying state aid and employer/employee contributions, evaluating retirement […]

October 8, 2025

West Fallowfield Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Fallowfield Township Police Pension Plan, conducted by the Auditor General, adheres to the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to ensure corrective actions from prior reports were implemented and that the plan complies with state laws. The audit assessed state aid deposits, employer contributions, […]

October 8, 2025

West Fallowfield Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Fallowfield Township Non-Uniformed Pension Plan was conducted per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were implemented and if the pension plan complied with state laws and regulations. Audit procedures were performed to assess compliance regarding state aid […]

October 8, 2025

Greenfield Township Police Pension Plan – Blair County – Reduced Period Engagement – Period Ended December 31, 2024

In October 2025, a compliance audit was conducted on the Greenfield Township Police Pension Plan in Blair County, Pennsylvania, in accordance with Act 205. The audit focused on two main objectives: assessing municipal officials’ corrective actions from a prior report and checking compliance with relevant laws and regulations. Specific methodologies included evaluating whether state aid […]

October 8, 2025

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

A compliance audit of the Greenfield Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, revealed compliance with state laws, except for the full deposit of state aid in 2023 and 2024. The municipality did not fully deposit its 2023 and 2024 state aid allocations into the pension plan, […]

October 8, 2025

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

The compliance audit of the Clarion Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the implementation of corrective measures from a prior audit and compliance with state regulations from January 1, 2020, to December 31, 2024. The audit confirmed compliance in most areas, but highlighted a recurring […]

October 3, 2025

West Earl Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Earl Township Non-Uniformed Pension Plan by the Auditor General under the authority of Act 205, assessing if municipal officials addressed previous findings and followed state laws and policies. The audit reviewed state aid deposits, employer contributions, retirement benefits, and compliance with plan regulations from 2023 to 2024. […]

October 3, 2025

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

The Auditor General conducted a compliance audit of the Washington Township Non-Uniformed Pension Plan under Act 205 guidelines to assess adherence to key regulations and corrective actions from past findings. The audit focused on the proper deposit of state aid, calculation and deposit of employer contributions, and administration of retirement benefits. The review period covered […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General