AuditsAudit Type: Compliance

October 8, 2025

Greenfield Township Police Pension Plan – Blair County – Reduced Period Engagement – Period Ended December 31, 2024

In October 2025, a compliance audit was conducted on the Greenfield Township Police Pension Plan in Blair County, Pennsylvania, in accordance with Act 205. The audit focused on two main objectives: assessing municipal officials’ corrective actions from a prior report and checking compliance with relevant laws and regulations. Specific methodologies included evaluating whether state aid […]

October 8, 2025

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

A compliance audit of the Greenfield Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, revealed compliance with state laws, except for the full deposit of state aid in 2023 and 2024. The municipality did not fully deposit its 2023 and 2024 state aid allocations into the pension plan, […]

October 8, 2025

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

The compliance audit of the Clarion Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the implementation of corrective measures from a prior audit and compliance with state regulations from January 1, 2020, to December 31, 2024. The audit confirmed compliance in most areas, but highlighted a recurring […]

October 8, 2025

Potter Township Volunteer Firemen’s Relief Association – Beaver County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Potter Township Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2024, to ensure funds were expended legally and state aid was correctly deposited, adhering to the VFRA Act and Act 205 of 1984. The engagement involved reviewing financial records, including $21,822 of expenditures […]

October 8, 2025

Darlington Township Volunteer Firemen’s Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Darlington Township Volunteer Firemen’s Relief Association in Beaver County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The audit aimed to verify corrective actions taken on previous findings, as well as compliance with state laws, contracts, bylaws, and procedures related to state aid. The […]

October 8, 2025

Brickerville Firefighters Relief Association of the Brickerville Fire Company, No. 1 – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Brickerville Firefighters Relief Association, for January 1, 2022, to December 31, 2024, assessed adherence to state laws, contracts, and procedures governing state aid and fund expenditure. The audit revealed compliance except for three issues: an unauthorized expenditure on a salt spreader, a savings account registered under another entity’s tax ID, […]

October 3, 2025

West Earl Township Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Earl Township Police Pension Plan was conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The main objectives were to verify if corrective actions from the previous report were implemented and if the pension plan was managed in compliance with state […]

October 3, 2025

West Earl Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Earl Township Non-Uniformed Pension Plan by the Auditor General under the authority of Act 205, assessing if municipal officials addressed previous findings and followed state laws and policies. The audit reviewed state aid deposits, employer contributions, retirement benefits, and compliance with plan regulations from 2023 to 2024. […]

October 3, 2025

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

The Auditor General conducted a compliance audit of the Washington Township Non-Uniformed Pension Plan under Act 205 guidelines to assess adherence to key regulations and corrective actions from past findings. The audit focused on the proper deposit of state aid, calculation and deposit of employer contributions, and administration of retirement benefits. The review period covered […]

October 3, 2025

South Waverly Borough Police Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the South Waverly Borough Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to determine whether prior corrective actions recommended were implemented and if the pension plan adheres to relevant state laws and regulations. For the audit period from January […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General