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PA Department of the Auditor General

Published September 9, 2026

About This Audit

An audit was conducted on the Allegheny Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on prior findings and ensure compliance with state laws and regulations. The audit covered the periods from 2021 to 2025 and examined state aid distribution, employer contributions, employee retirement benefits, and insurance contracts in accordance with governing documents and state regulations. The audit found that while the plan was generally compliant, a recurring issue was identified regarding state aid received in excess of entitlement, which had not yet been corrected by township officials. This excess has not been deposited into the pension plan but remains in the township’s general fund. The report’s findings were discussed with township officials, who were urged to implement corrective measures. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General