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PA Department of the Auditor General

Published September 28, 2026

About This Audit

A compliance audit was conducted for Athens Township’s Non-Uniformed Pension Plan in Bradford County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify the township’s corrective actions on previous findings and ensure compliance with relevant state laws, regulations, and policies from January 1, 2024, to December 31, 2025. The audit determined that, generally, the pension plan complied with the necessary legal and regulatory standards, except for one finding: the township had failed to deposit the full amount of its 2025 state aid allocation into an eligible pension plan. The township agreed with this finding and plans to comply with recommendations to prevent further state aid withholdings. 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