Published September 16, 2025
About This Audit
A compliance audit of the California Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not guided by Government Auditing Standards, aimed to assess corrective actions taken regarding previous findings and determine compliance with state laws, regulations, and policies. Key areas of review included the proper determination and deposit of state aid, calculation and deposit of employer and employee contributions, and the preparation and submission of actuarial valuation reports. The plan largely complied with applicable regulations. The police pension plan participates in the Pennsylvania Municipal Retirement System, which manages investments and administration for various pension plans, though its financial statements were not audited in this review. Overall, the audit confirmed that the pension plan was effectively managed and complied with legal requirements during the specified audit period. This is an automated summary. Please rely on the contents included in the released audit report.