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PA Department of the Auditor General

Upper Moreland Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Upper Moreland Township Police Pension Plan was conducted to ensure the plan’s administration aligned with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, based on the Municipal Pension Plan Funding Standard and Recovery Act, assessed financial activities from January 1, 2024, to December 31, 2024. The […]

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Upper Moreland Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

In March 2026, a compliance audit was conducted on the Upper Moreland Township Non-Uniformed Pension Plan in Montgomery County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), sought to verify corrective actions from past reports and ensure compliance with state laws, regulations, and local policies. […]

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Upper Moreland Township Firefighter’s Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Upper Moreland Township Firefighter’s Pension Plan to assess adherence to relevant state laws and regulations, in line with the Municipal Pension Plan Funding Standard and Recovery Act. The primary objectives were to verify corrective actions on previous audit findings and confirm the plan’s lawful administration. The audit focused […]

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Southwest Regional Police Pension Plan – Fayette County – Audit Period January 1, 2020 to December 31, 2024

The compliance audit for the Southwest Regional Police Pension Plan, conducted by the Auditor General, covered the period from January 1, 2020 to December 31, 2024. The audit aimed to ascertain whether corrective actions were taken following a previous report’s findings and to ensure compliance with applicable laws and policies. The audit revealed that the […]

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North East Township Non-Uniformed Pension Plan – Erie County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the North East Township Non-Uniformed Pension Plan, conducted for January 1, 2021 to December 31, 2024, assessed adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit focused on verifying proper deposit of state aid, […]

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Forward Township Police Pension Plan – Allegheny County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for the Forward Township Police Pension Plan in Allegheny County, Pennsylvania, covering January 1, 2021, to December 31, 2024. The audit aimed to assess if officials addressed previous recommendations and if the plan was managed according to state laws and regulations. It was found that all transactions and activities concerning […]

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Forward Township Non-Uniformed Pension Plan – Allegheny County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Forward Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted to assess adherence to state laws and regulations. Undertaken under the Municipal Pension Plan Funding Standard and Recovery Act, the audit focused on municipal officials’ corrective actions concerning prior findings and compliance with administrative and […]

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Duboistown Borough Police Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Duboistown Borough Police Pension Plan to determine compliance with pertinent laws, prompted by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions following an earlier report and compliance with applicable legal frameworks for the periods evaluated. The audit revealed that the Duboistown […]

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

A compliance audit of the Duboistown Borough Non-Uniformed Pension Plan was conducted to assess adherence to state laws and regulations. The audit, based on Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated corrective actions from previous findings and compliance with regulations. The audit found multiple issues, including failure to deposit the full […]

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Darlington Township Police Pension Plan – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the Darlington Township Police Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted to evaluate adherence to state laws and regulations. Although largely compliant, the audit found the township received excess state aid beyond pension plan costs for 2023 and 2024, totaling $10,256. This excess aid remains in […]

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Pennsylvania Department
of the Auditor General