Published February 23, 2026
About This Audit
The compliance audit of the City of Sunbury’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted under the directive of the Municipal Pension Plan Funding Standard and Recovery Act, also known as Act 205. The audit aimed to assess plan compliance with state laws, regulations, local ordinances, and administrative procedures. State aid and employer contributions were verified for adherence to guidelines, though findings revealed discrepancies. Specifically, the plan did not align with the Third Class City Code, as it offered a defined contribution structure rather than the mandated defined benefit structure, leading to ineligibility for state aid and incorrect state aid certification. Two findings were noted: the plan’s non-compliance with the Third Class City Code and erroneous data on certification forms that resulted in state aid overpayment. Despite these issues, overall compliance was maintained outside these findings, which were discussed with city officials. This is an automated summary. Please rely on the contents included in the released audit report.