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PA Department of the Auditor General

Published May 6, 2026

About This Audit

The compliance audit of the Dauphin Borough Non-Uniformed Pension Plan, conducted under Act 205 of 1984, aimed to ensure the plan’s administration complied with relevant state laws, regulations, contracts, and local policies for the period January 1 to December 31, 2025. The objectives of the audit included verifying proper state aid deposits, assessing employer contribution calculations, confirming the absence of required employee contributions, and ensuring timely submission of the actuarial valuation report. The audit found that the pension plan was managed in compliance with all applicable requirements. The plan is a defined contribution plan, requiring $4,000 annual contributions per member, with two active members as of December 31, 2025. The audit report was shared with key Dauphin Borough officials, including the Mayor and Council President. The findings showed compliance with all major aspects, demonstrating the plan’s adherence to legal and regulatory standards. 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