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PA Department of the Auditor General

Published June 3, 2025

About This Audit

A compliance audit was conducted on the Armstrong Township Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) of Pennsylvania. The audit aimed to establish whether the pension plan adhered to applicable state laws, regulations, contracts, and policies. It was confirmed that state aid and employer contributions were correctly calculated and deposited, and that no employee contributions or benefit calculations were needed. The 2023 actuarial valuation was submitted timely and was compliant with Act 205. Overall, Armstrong Township’s pension plan complied with all relevant laws and regulations, ensuring effective administration. The township was commended for its cooperation during the audit.

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Pennsylvania Department
of the Auditor General