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PA Department of the Auditor General

Shillington Borough Police Pension Plan – Berks County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the Shillington Borough Police Pension Plan in Berks County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess compliance with state laws, regulations, contracts, administrative procedures, and local ordinances for the period from January 1, 2023, to December 31, 2024. […]

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Shillington Borough Non-Uniformed Pension Plan – Berks County – Audit Period Ended December 31, 2024

The compliance audit of the Shillington Borough Non-Uniformed Pension Plan assessed whether municipal officials addressed findings from a previous report and ensured administration complied with state laws and policies. Conducted under Act 205, the audit spanned January 2023 to December 2024, examining state aid deposits, employer contributions, retirement benefit calculations, and actuarial report submissions. The […]

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Muhlenberg Township Police Pension Plan – Berks County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the Muhlenberg Township Police Pension Plan in Berks County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. This audit was performed under the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances […]

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Muhlenberg Township Non-Uniformed Pension Plan – Berks County – Audit Period Ended December 31, 2024

A compliance audit was performed on the Muhlenberg Township Non-Uniformed Pension Plan to assess its administration according to applicable state laws, regulations, contracts, administrative procedures, and local ordinances. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, but not under Government Auditing Standards, the audit covered the period from January 1, 2024, to […]

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Caernarvon Township Police Pension Plan – Berks County – Audit Period Ended December 31, 2024

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Laureldale Borough Police Pension Plan – Berks County – Audit Period Ended December 31, 2024

A compliance audit of the Laureldale Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, ensuring accordance with state laws from January 1, 2024, to December 31, 2024. The audit verified correct state aid deposits and employer contributions, finding no required employee contributions or benefit […]

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Laureldale Borough Non-Uniformed Pension Plan – Berks County – Audit Period Ended December 31, 2024

The audit of the Laureldale Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, assessed compliance with state laws and regulations as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, covering January 1, 2024, to December 31, 2024, was not conducted in accordance with Government Auditing Standards. […]

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Cumru Township Volunteer Firefighters Relief Association, Inc. – Berks County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the Cumru Township Volunteer Firefighters Relief Association covered January 1, 2021, to December 31, 2023. Its objectives were to verify corrective actions on prior findings and compliance with state laws regarding state aid and fund expenditures. The audit identified the association acted on previous findings and mostly complied with regulations, except […]

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Relief Association of the Kempton Fire Company of Albany Township, PA – Berks County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Relief Association of the Kempton Fire Company of Albany Township, PA, covering January 1, 2022, to December 31, 2024, assessed the association’s adherence to state laws regarding the receipt and expenditure of state aid. Conducted under Pennsylvania’s legal framework, the review confirmed the association addressed findings from a prior audit […]

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Bethel Volunteer Firefighters Relief Association – Berks County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) of the Bethel Volunteer Firefighters Relief Association in Berks County, Pennsylvania, from January 1, 2022, to December 31, 2024, was conducted to assess how funds were expended and state aid received in compliance with the Volunteer Firefighters’ Relief Association Act and Act 205. The LPE reviewed $43,881 of the $61,896 […]

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Pennsylvania Department
of the Auditor General