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PA Department of the Auditor General

Elkland Borough Police Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Elkland Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examined the plan’s administration for compliance with state laws and regulations for 2025. The audit ensured state aid and employer contributions were properly calculated and deposited. No employee contributions or benefit calculations were required. […]

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Economy Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Economy Borough Police Pension Plan was conducted under Act 205 of 1984 to verify adherence to relevant laws and policies. The audit covered state aid, employer and employee contributions, benefit calculations, and actuarial valuations for the 2025 calendar year. The findings revealed compliance in most areas, except for awarding a […]

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Chartiers Township Police Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Chartiers Township Police Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to assess whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances. Methodologies used included verifying state aid […]

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Brecknock Township Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Brecknock Township Police Pension Plan in Berks County, Pennsylvania, was conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances during the period from January 1, 2025, to December […]

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Bellevue Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The Bellevue Borough Police Pension Plan underwent a compliance audit as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that corrective actions from a previous report were implemented and that the plan adhered to applicable laws and policies. The audit covered state aid allocations, employer and employee […]

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West Wyoming Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Wyoming Borough Police Pension Plan to assess adherence to applicable laws and regulations during 2025. The audit ensured state aid was correctly managed, employer contributions were properly calculated and deposited, and no benefit calculations were necessary. The report found the pension plan was compliant with relevant standards. […]

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Mifflintown Borough Police Pension Plan – Juniata County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Mifflintown Borough Police Pension Plan to assess adherence to state laws, regulations, and policies as per Act 205. The audit evaluated state aid deposits, employer contributions, and actuarial reporting for 2025, confirming compliance with established requirements. No employee contributions or benefit calculations were necessary during this period. Despite […]

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Lehighton Borough Police Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

An audit of the Lehighton Borough Police Pension Plan for January 1, 2025, to December 31, 2025, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with applicable laws and procedures, focusing on the proper calculation and deposition of state aid, employer, and employee contributions. The […]

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Granville Township Police Pension Plan – Mifflin County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Granville Township Police Pension Plan was conducted, as mandated by Act 205 of 1984, to ensure the administration adhered to state laws, regulations, contracts, and local ordinances. The audit, covering January 1 to December 31, 2025, assessed compliance concerning state aid deposits, employer contributions, employee contributions (waived for the audit […]

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Cresson Borough Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Cresson Borough Police Pension Plan was conducted as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration adhered to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered January to December 2025, confirming compliance in terms of […]

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