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PA Department of the Auditor General

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

A compliance audit of Menallen Township’s Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, confirmed the pension plan’s adherence to state laws, regulations, and local ordinances. The audit focused on evaluating whether state aid and employer contributions were appropriately calculated and deposited for the period ending […]

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

An audit of the Oxford Township Non-Uniformed Pension Plan, guided by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with relevant laws and policies for the years ending in 2024. The audit reviewed state aid deposits, employer contributions, and benefit calculations from 2019-2024. It found that Oxford Township received state […]

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

A compliance audit was conducted on the Cumberland Township Police Pension Plan to verify its adherence to state laws, regulations, and municipal policies for 2024. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act, which mandates audits for municipalities receiving state aid. The audit assessed whether state aid and […]

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

The compliance audit of the Cumberland Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan was managed in accordance with relevant laws and policies. The audit through December 31, 2024, evaluated state aid deposits, employer contributions, employee contribution requirements, retirement benefit calculations for a retired […]

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Township of Freedom – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted for the Liquid Fuels Tax Fund of the Township of Freedom, Adams County, for the period from January 1, 2023, to December 31, 2024. The audit examined the municipality’s Forms MS-965 With Adjustments to ensure they were presented accurately according to the criteria described in the Department of Transportation’s Publication 9. […]

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Borough of Gettysburg – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report for the Borough of Gettysburg’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, examined Forms MS-965 with Adjustments. The auditor ensured these forms were aligned with Pennsylvania’s Department of Transportation’s criteria, as outlined in the report’s Background section and Publication 9. The audit, following standards by the […]

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Gettysburg Borough Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Gettysburg Borough Police Pension Plan to assess its adherence to applicable laws and regulations, as outlined by the Municipal Pension Plan Funding Standard and Recovery Act. The review incorporated the verification of state aid deposits, employer contributions, employee contribution waivers, retirement benefits, and actuarial valuations. Results indicated that […]

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

A compliance audit of the Gettysburg Borough Non-Uniformed Pension Plan for 2024 aimed to verify adherence to state laws, regulations, and local policies. The audit confirmed that, except for one finding, the pension plan complied with applicable requirements. The exception involved pension benefits paid to a retiree that exceeded the authorized limit, due to an […]

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

A compliance audit of the Reading Township Police Pension Plan in Adams County, Pennsylvania, was conducted to ensure adherence to state laws, regulations, and policies as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit evaluated various aspects of pension administration, including state and employer contributions, employee contributions, and compliance with […]

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

A compliance audit was conducted on the Reading Township Non-Uniformed Pension Plan to verify its adherence to state laws, regulations, and local policies. The audit followed the standards of Act 205 of 1984, which requires audits of municipal pension plans receiving state aid. The audit assessed if state aid and employer contributions were managed according […]

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Pennsylvania Department
of the Auditor General