Published June 10, 2026
About This Audit
The compliance audit of the City of Johnstown Comprehensive Municipal Pension Trust Fund, covering January 1, 2022, to December 31, 2024, assessed adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions on prior findings and compliance with state laws and regulations concerning the pension fund’s administration. The audit uncovered issues with prior noncompliance, including incorrect data submissions on certification forms AG 385 and AG 490, leading to a net underpayment of state aid and excess reimbursements for postretirement adjustments. The City’s pension plans, governed by local ordinances and collective bargaining agreements, include police, firemen, non-uniformed, and sewage plans with specific contribution requirements for members. As of December 31, 2024, the plans supported active members and retirees. The audit encouraged corrective actions on repeated findings and acknowledged the cooperation of city officials during the process. This is an automated summary. Please rely on the contents included in the released audit report.