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PA Department of the Auditor General

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

The compliance audit of Solebury Township’s Non-Uniformed Pension Plan assessed whether municipal corrections from a previous report were implemented and if the plan complied with state laws and regulations. For the audit period from January 1, 2023, to December 31, 2024, state aid deposits and employer and employee contributions were reviewed for timeliness and accuracy, […]

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

A compliance audit of the Shohola Township Non-Uniformed Pension Plan was conducted for January 1, 2021, to December 31, 2024, under Act 205, which mandates auditing for municipalities receiving state aid for pension plans. The audit ensured compliance with state laws, regulations, and local policies. Key objectives included checking corrective action on past issues and […]

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

The auditor conducted a compliance audit of the Exeter Township Non-Uniformed Union Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, and policies. The audit, spanning January 1, 2024, to December 31, 2024, confirmed proper state aid and employer contributions in accordance with Act 205 […]

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

A compliance audit was conducted on the Exeter Township Non-Uniformed Pension Plan under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous corrective actions were implemented and if the plan was compliant with relevant laws and policies from January 1, 2022, to December 31, 2024. […]

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

The compliance audit of Elizabeth Township’s Non-Uniformed Cash Balance Pension Plan, covering January 1, 2021, to December 31, 2024, aimed to assess if prior audit recommendations were implemented and verify compliance with relevant laws and policies. The review, conducted under Act 205, found compliance largely satisfactory, but with notable exceptions. Two significant findings were identified: […]

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

The compliance audit of the Elizabeth Township Non-Uniformed Pension Plan for January 1, 2021, to December 31, 2024, assessed compliance with state laws, regulations, and local policies as per the Municipal Pension Plan Funding Standard and Recovery Act. This audit did not follow the Government Auditing Standards but was sufficiently planned to provide reasonable assurance. […]

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

The compliance audit of the Price Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether the plan adhered to state laws and regulations. The audit aimed to verify corrective actions from a prior report and evaluate compliance with state requirements for pension […]

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Beech Creek Borough Non-Uniformed Pension Plan – Clinton County – Audit Period January 1, 2024 to December 31, 2024

The compliance audit conducted on the Beech Creek Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2024, found that the plan was administered in compliance with applicable state laws and policies. The audit, authorized by Act 205 of 1984, involved verifying state aid deposits, employer contributions, and actuarial report submissions. […]

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Springfield Township Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Springfield Township Police Pension Plan, conducted under authority from the Municipal Pension Plan Funding Standard and Recovery Act, reviewed compliance with state aid requirements and pension administration for a period ending December 2024. The audit verified state aid deposits, employer and employee contributions, retirement benefit calculations, the actuarial valuation report, postretirement […]

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Springfield Township Non-Uniformed Defined Contribution Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for Springfield Township’s Non-Uniformed Defined Contribution Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. This audit aimed to ensure that the pension plan was administered according to relevant state laws, regulations, and local ordinances. The audit examined whether state aid and employer contributions […]

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