AuditsAudit Category: Municipal Pensions

October 29, 2025

Forest Lake Township Non-Uniformed Pension Plan – Susquehanna County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Forest Lake Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, assessed compliance with state laws and suggested corrective actions from prior reports. The audit, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated whether state aid and contributions were managed according […]

October 29, 2025

Downingtown Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Downingtown Borough Police Pension Plan for 2024 was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed whether the pension plan was compliant with state laws, regulations, and local policies. Key audit areas included verifying the accuracy and timely deposit of state […]

October 29, 2025

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

A compliance audit of the Downingtown Borough Non-Uniformed Pension Plan was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered state aid and employer contributions from January 1, 2024, to December 31, 2024. The audit […]

October 29, 2025

Conewago Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Conewago Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify compliance with state laws, regulations, and other policies from January 1, 2023, to December 31, 2024. The audit assessed the proper determination and deposition of state aid, employer and employee contributions, […]

October 29, 2025

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

A compliance audit was conducted on the Conewago Township Non-Uniformed Pension Plan, consistent with the Municipal Pension Plan Funding Standard and Recovery Act, to ensure adherence to state laws, regulations, and local policies. State aid allocations and employer contributions for 2023 and 2024 were inspected to verify they were deposited according to Act 205 requirements. […]

October 28, 2025

Bridgewater Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Bridgewater Borough Police Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The primary objectives of the audit were to ensure corrective actions from prior findings were implemented and to verify compliance with relevant laws and regulations from January 1, […]

October 28, 2025

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

The compliance audit of the Bridgewater Borough Non-Uniformed Pension Plan in Beaver County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if corrective actions from a previous report were implemented and if the pension plan was compliant with applicable state laws, regulations, […]

October 24, 2025

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

The compliance audit of the Union Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan was managed in line with state laws, regulations, contracts, and local policies. The audit covered January 1, 2023, to December 31, 2024, focusing on corrective actions taken by municipal […]

October 24, 2025

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

In October 2025, a compliance audit was conducted on Liberty Borough’s Non-Uniformed Pension Plan in Allegheny County, Pennsylvania under the authority of Act 205. The audit aimed to verify if corrective actions from prior findings were implemented and if the pension plan complied with state laws and regulations. The review, which did not adhere to […]

October 24, 2025

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

In October 2025, a compliance audit was conducted on the Cressona Borough Non-Uniformed Pension Plan, in line with Act 205 requirements. The audit aimed to assess whether corrective actions were taken following the previous audit and if the plan was administered adhering to relevant laws and policies. The audit, covering transactions from January 1, 2021, […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General