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PA Department of the Auditor General

Mohnton Borough Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of Mohnton Borough Police Pension Plan, Berks County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan’s administration complied with applicable state laws, regulations, contracts, procedures, and local policies. The audit focused on the period between […]

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Freemansburg Borough Police Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Freemansburg Borough Police Pension Plan for the period from January 1, 2025, to December 31, 2025, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended). The goal was to ensure compliance with state laws, regulations, contracts, administrative procedures, and […]

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Clifton Heights Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Clifton Heights Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the plan was administered according to applicable state laws and regulations. From January 1, 2025, to December 31, 2025, the audit reviewed state aid deposits, employer […]

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City of Farrell Police Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Farrell Police Pension Plan covered January 1, 2023, to December 31, 2024, and aimed to evaluate corrective actions for past findings and ensure the plan’s administration complies with relevant laws and regulations. The audit focused on several key areas, including the proper determination and deposition of state aid […]

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Upper Perk Police District Pension Plan – Montgomery County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Upper Perk Police District Pension Plan in Montgomery County, Pennsylvania, covering January 1, 2021, to December 31, 2024. The audit aimed to assess if previous recommendations were implemented and if the pension plan complied with state laws and regulations. While the plan mostly adhered to legal and regulatory […]

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Phoenixville Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Phoenixville Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas reviewed included state aid deposit compliance and calculation of employer contributions for […]

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Old Forge Borough Police Pension Plan – Lackawanna County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Old Forge Borough Police Pension Plan, conducted from January 1, 2021, to December 31, 2024, aimed to verify if prior audit recommendations were addressed and if the pension plan was compliant with relevant laws and policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, found […]

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Frackville Borough Police Pension Plan – Schuylkill County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Frackville Borough Police Pension Plan for the period from January 1, 2021, to December 31, 2024. The audit aimed to determine if prior corrective actions were implemented and if the plan was managed in line with state laws, regulations, and local policies. The audit revealed compliance with most […]

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City of Uniontown Police Pension Plan – Fayette County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the City of Uniontown Police Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted to ensure adherence to state laws, regulations, and local ordinances applicable to the pension plan. The audit procedures included verifying that state aid was properly deposited, assessing employer and employee contributions, validating retirement benefit […]

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Kidder Township Police Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Kidder Township Police Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s administration from January 1, 2025, to December 31, 2025. The audit aimed to ensure compliance with state laws, regulations, contracts, procedures, and policies. It assessed the proper determination and deposition […]

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