AuditsAudit Category: Municipal Pensions

June 29, 2026

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

The compliance audit of Hooversville Borough’s Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, evaluated compliance with state laws, regulations, and policies. The audit, covering January to December 2025, verified state aid deposits, employer contribution calculations, and actuarial report submission compliance. Findings showed the plan was […]

June 29, 2026

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

A compliance audit was conducted for the Hereford Township Non-Uniformed Pension Plan in Berks County, PA, under the Municipal Pension Plan Funding Standard and Recovery Act to ensure it complied with state laws and guidelines. The audit, covering January 1 to December 31, 2025, assessed if the state aid was managed appropriately, employer contributions were […]

June 29, 2026

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

A compliance audit was conducted on the Delaware Township Non-Uniformed Pension Plan as per the Municipal Pension Plan Funding Standard and Recovery Act to ensure the plan’s adherence to state regulations. The audit determined that the plan complied with state laws, regulations, contracts, administrative procedures, and local ordinances for the period reviewed, addressing prior issues […]

June 29, 2026

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

A compliance audit was conducted on the Coolbaugh Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, as per the Municipal Pension Plan Funding Standard and Recovery Act requirements. The audit aimed to determine the plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances and policies for 2025. The audit methods included verifying […]

June 24, 2026

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

An audit of the Saxonburg Borough Non-Uniformed Pension Plan assessed compliance with state laws and requirements from January 2024 to December 2025. The audit objectives were to verify implementation of corrective actions from a prior audit and evaluate legal compliance in plan administration. Audit procedures confirmed that the Saxonburg Borough pension plan largely complied with […]

June 24, 2026

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

A compliance audit was conducted on the Ridgway Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. This audit focused on the proper administration of the pension plan in line with state laws, regulations, contracts, procedures, and policies for the year 2025. Key aspects examined included the accuracy and timeliness […]

June 24, 2026

Donegal Township Non-Uniformed Union Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of Donegal Township’s Non-Uniformed Union Pension Plan covered January 1, 2021, to December 31, 2024, assessing the township’s corrective actions and compliance with relevant laws and regulations. The audit, guided by Act 205, confirmed that state aid allocations and employer contributions during the period were mostly compliant. Notably, there were delayed actuarial […]

June 24, 2026

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

The compliance audit of the Donegal Township Non-Uniformed Pension Plan, conducted for the period from January 1, 2021, to December 31, 2024, assessed adherence to relevant state laws, regulations, and procedures. It was performed under the Municipal Pension Plan Funding Standard and Recovery Act, although not in accordance with U.S. Government Auditing Standards. The objectives […]

June 17, 2026

Sugarcreek Borough Maintenance Employees Pension Plan – Venango County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Sugarcreek Borough Maintenance Employees Pension Plan in Venango County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, covering January 1, 2025, to December 31, 2025, assessed if the pension plan was managed according to state laws, regulations, and local […]

June 17, 2026

Sugarcreek Borough Administrative Employees Pension Plan – Venango County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Sugarcreek Borough Administrative Employees Pension Plan in Venango County, Pennsylvania, to ensure its administration aligned with applicable state laws and regulations. The audit covered the period from January 1, 2025, to December 31, 2025, examining whether state aid was deposited timely, contributions were accurately calculated and deposited, employee […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General