AuditsAudit Category: Municipal Pensions

October 24, 2025

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

The compliance audit of the Brookville Borough Non-Uniformed Pension Plan was conducted to ensure adherence to applicable state laws and regulations per the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether corrective actions were taken following previous findings and if the plan was administered in compliance with state laws, regulations, and […]

October 21, 2025

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

A compliance audit was conducted on the Middlecreek Township Non-Uniformed Pension Plan in Somerset County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, not conducted per the Government Auditing Standards, assessed compliance with state laws, regulations, and local ordinances. For the period January […]

October 21, 2025

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

The compliance audit of the Hempfield Township Non-Uniformed Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure corrective action on previous findings and verify compliance with state laws, regulations, and local policies. Key areas assessed included state aid deposits, employer and employee contributions, actuarial […]

October 15, 2025

Sharon Hill Borough Non-Uniformed Union Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Sharon Hill Borough Police Pension Plan confirms compliance with state laws and procedures, although recurring issues from previous audits remain unresolved. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit assessed compliance from January 2020 to December 2024. It examined state aid deposits, employer and employee […]

October 15, 2025

Sharon Hill Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was performed on the Sharon Hill Borough Non-Uniformed Pension Plan to ensure adherence to regulations outlined in the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, spanning January 1, 2022, to December 31, 2024, assessed the proper deposit of state aid, accurate calculation and deposition of […]

October 15, 2025

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

A compliance audit of the Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with state laws, regulations, contracts, and local ordinances and to verify if past corrective actions were implemented. Audit procedures for 2023-2024 confirmed proper state […]

October 15, 2025

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

A compliance audit was conducted on the Lower Gwynedd Township Non-Uniformed Employees Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not adhering to Government Auditing Standards, examined compliance with state laws, regulations, and other local guidelines for the period January 1, 2023, to December 31, 2024. It […]

October 15, 2025

City of Chester Officers and Employees Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Chester Officers and Employees Pension Plan, covering January 1, 2023, to December 31, 2024, was conducted by the Auditor General. The audit aimed to assess if prior recommendations were implemented and if the pension plan adhered to state laws and regulations. Key findings included a failure to meet […]

October 15, 2025

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

A compliance audit was conducted for the City of Chester Firemen’s Pension Plan for the period from January 1, 2023, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether previous audit recommendations were implemented and if the pension plan complied with applicable laws and policies. Despite […]

October 15, 2025

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

A compliance audit of the Canton Township Non-Uniformed Pension Plan was conducted under Act 205 of 1984, observing necessary local and state regulations. The audit aimed to ensure corrective actions recommended in previous reports were addressed and that the pension plan complies with applicable laws and regulations. The scope covered municipal officials’ corrective actions and […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General