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PA Department of the Auditor General

City of Beaver Falls Non-Uniformed Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for the City of Beaver Falls Non-Uniformed Pension Plan covered the period from January 1, 2023, to December 31, 2024. Conducted under Act 205 authority, the audit assessed compliance with state laws and regulations regarding the pension plan’s administration. It specifically aimed to determine if the city had addressed previous findings and […]

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City of Beaver Falls Firemen’s Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Beaver Falls Firemen’s Pension Plan was conducted for the period January 1, 2023, to December 31, 2024. The audit aimed to determine if prior corrective actions were taken and if the pension plan complied with state laws and regulations. The methodology included verifying state aid deposits, ensuring proper […]

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Brecknock Township Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Brecknock Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, assessed the township’s adherence to state laws and regulations. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit aimed to verify implementations of prior recommendations and overall compliance. Evidence supported […]

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Bedminster Township Non-Uniformed Pension Plan – Bucks County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Bedminster Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess corrective actions from prior findings and verify plan administration compliance with state laws and policies. The audit revealed compliance in significant […]

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Homestead Borough Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Homestead Borough Non-Uniformed Pension Plan, conducted by the Auditor General based on the Municipal Pension Plan Funding Standard and Recovery Act, revealed significant non-compliance issues. The audit, covering January 1, 2021, to December 31, 2024, highlighted failures in depositing state aid into an eligible pension plan, meeting the minimum municipal […]

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Castanea Township Non-Uniformed Pension Plan – Clinton County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Castanea Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted to assess adherence to state regulations and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify the proper administration of state aid and employer contributions, compliance […]

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

The compliance audit of the Lower Providence Township Non-Uniformed Pension Plan, conducted per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to assess whether the plan adhered to state laws, regulations, contracts, procedures, and local policies. The audit covered January 1 to December 31, 2024, focusing on state aid, employer and […]

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Lower Providence Township Money Purchase Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lower Providence Township Money Purchase Pension Plan to assess its administration in accordance with state laws, regulations, contracts, and policies. The audit, performed under the authority of Act 205, covered the period from January 1, 2024, to December 31, 2024. It examined whether state aid was properly deposited, […]

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Concord Township Non-Uniformed Pension Plan – Butler County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of Concord Township’s Non-Uniformed Pension Plan for 2023-2024 was conducted, ensuring adherence to state laws and the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit verified correct state aid deposits, employer contributions, and compliance with plan provisions. Notably, the audit revealed two findings: an underpayment of state aid […]

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Franklintown Borough Non-Uniformed Pension Plan – York County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Franklintown 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 corrective actions were taken based on previous findings and if the pension plan complied with relevant laws and policies. The audit evaluated state aid […]

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