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PA Department of the Auditor General

Published October 24, 2025

About This Audit

A compliance audit was conducted on the Cressona Borough Police Pension Plan in Schuylkill County, Pennsylvania, under the authority of Act 205, which mandates pension plan audits to ensure compliance with state laws and regulations. The audit covered activities from January 1, 2023, to December 31, 2024, aiming to verify corrective actions from previous findings and compliance with relevant laws. During the audit, state aid deposits and employer contributions were examined, confirming compliance except for one repeated issue: the borough’s failure to implement mandatory provisions of Act 205 concerning the procurement of professional services contracts. Despite previous recommendations, the borough did not adopt necessary procedures, a concern highlighted in the audit findings. Borough officials were advised to address this to ensure alignment with statutory requirements. The audit’s results indicated general compliance, save for the noted exception. 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