Published December 1, 2025
About This Audit
The audit of the Brockway Borough Non-Uniformed Pension Plan focused on ensuring state aid was correctly processed, employer contributions were appropriate, and retirement benefits were accurately calculated. There were no required employee contributions as these were waived by the municipality. The audit confirmed compliance with all applicable statutes and found no instances of noncompliance with key legal and regulatory requirements. It evaluated whether corrections were made following previous recommendations, particularly concerning maintaining an adequate record-keeping system. The pension plan is governed by Ordinance No. 703, effective January 1, 2020, and remains a part of the Pennsylvania Municipal Retirement System (PMRS). This is an automated summary. Please rely on the contents included in the released audit report.