Published June 3, 2025
About This Audit
A compliance audit was conducted on the Benton Borough Police Pension Plan in Pennsylvania to assess adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering the period January 1, 2023, to December 31, 2024, aimed to verify corrective actions taken in response to previous findings and check the plan’s compliance with relevant laws and policies. The audit found noncompliance with a prior recommendation regarding the return of unused pension funds to the Commonwealth. Despite not employing a full-time police officer since 2014, the borough retained $303,479 in its pension plan, which includes unused state aid. The report recommends identifying outstanding liabilities, accounting for municipal contributions, and returning unused state aid. It suggests enacting an ordinance to formally dissolve the pension plan, as appropriate. Compliance with these recommendations is urged to ensure proper use of state resources.