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PA Department of the Auditor General

Published July 28, 2025

About This Audit

The audit of the former Baden Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with relevant state laws, regulations, and local ordinances. The audit confirmed that the pension plan adhered to these standards, examining aspects such as state aid deposits, employer contributions, and internal controls. Effective January 12, 2023, the Borough entered a Charter Agreement to form the Beaver Valley Regional Police Department, resulting in the transfer of the pension plan’s assets to the new BVRPD Police Pension Plan by December 31, 2024. This report concludes the final audit of the former plan. 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