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PA Department of the Auditor General

Published September 25, 2025

About This Audit

The compliance audit conducted on the City of Warren Police Pension Plan for January 1, 2023, to December 31, 2024, assessed adherence to state laws, regulations, and local policies, in light of the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to examine corrective actions from earlier findings and ensure compliance in plan administration. The audit determined that, apart from two significant findings, the pension plan mostly complied with relevant legal and regulatory requirements. The first finding is a repeated issue regarding the failure to provide a killed-in-service benefit, and the second highlights the failure to assess the impact of excess benefits on state aid allocation. Municipal officials are urged to address these findings promptly. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General