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PA Department of the Auditor General

Published August 15, 2025

About This Audit

The compliance audit of the Clearfield Regional Police Pension Plan for the period of March 5, 2023, to December 31, 2024, was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify the administration’s compliance with state laws, regulations, and local policies, focusing on accurate state aid deposits, employer and employee contributions, and transfer authorizations. The audit found general compliance except for one issue: an incorrect entry on Certification Form AG 385 led to a $4,917 overpayment of state aid due to certifying an ineligible non-uniformed employee. The report recommends that these funds be returned with interest to the Commonwealth and that internal controls be strengthened. 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