AuditsAudit County: Cumberland County
North Middleton Township Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2023
The compliance audit of the North Middleton Township Police Pension Plan was conducted to ensure adherence to state laws, regulations, contracts, procedures, and policies. The audit, not required to follow U.S. Government Auditing Standards, reviewed state aid deposits and employer and employee contributions for the year 2023. The audit concluded that the pension plan adhered […]
North Middleton Township Non-Uniformed Pension Plan – Cumberland County – Audit Period Ended December 31, 2023
The compliance audit of the North Middleton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify the plan’s adherence to relevant state laws, regulations, contracts, administrative procedures, and local policies. The audit evaluated various areas, including the proper calculation and deposit […]
Lower Allen Township Police Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023
The compliance audit of the Lower Allen Township Police Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to assess adherence to state laws, regulations, and policies. The audit revealed that the pension plan mostly complied with applicable requirements, except for two significant issues: inadequate record-keeping and incorrect data submission leading to […]
Lower Allen Township Non-Uniformed Defined Contribution Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023
The compliance audit of Lower Allen Township’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, evaluated the administration in line with state laws under Act 205. It assessed areas such as state aid deposits, employer and employee contributions, and actuarial valuations, revealing two main findings: inadequate record-keeping and improper funding […]
Lower Allen Township Non-Uniformed Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023
A compliance audit was conducted for the Lower Allen Township Non-Uniformed Pension Plan for January 2019 to December 2023. The audit assessed the plan’s administration against state laws, regulations, contracts, and policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act. Key audit areas included verifying proper state aid deposits, assessing employer […]
West Pennsboro Volunteer Firemen’s Relief Association – Cumberland County – Audit Period January 1, 2021 to December 31, 2023
The compliance audit of the West Pennsboro Volunteer Firemen’s Relief Association (WFRA) for January 1, 2021, to December 31, 2023, assessed corrective actions taken on prior findings and overall compliance with state laws, contracts, bylaws, and administrative procedures. The audit confirmed that the WFRA addressed one previous finding concerning meeting minutes but failed to correct […]
Borough of Mechanicsburg – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023
The Independent Auditor’s Report for the Borough of Mechanicsburg’s Liquid Fuels Tax Fund covers the period from January 1, 2022, to December 31, 2023. The responsibility of the municipality’s management is to present Forms MS-965 in compliance with criteria outlined in the report’s Background section and the Department of Transportation’s Publication 9. Conducted according to […]
Cumberland County – Liquid Fuels, Act 44, and Act 89 Tax Funds and County Fee for Local Use Fund for the Period January 1, 2021 to December 31, 2023
An independent auditor examined Cumberland County’s Liquid Fuels Tax Fund, Act 44 and Act 89 Tax Funds, and County Fee for Local Use Funds for the period of January 1, 2021, to December 31, 2023. The examination aimed to ensure these funds are reported according to Pennsylvania Department of Transportation’s criteria. Conducted according to standards […]
Silver Spring Township Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2023
A compliance audit of the Silver Spring Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on its administration in line with state laws, contracts, and local policies. The audit covered the period from January 1 to December 31, 2023, analyzing state aid allocation, employer and employee […]