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PA Department of the Auditor General

Published May 5, 2025

About This Audit

The compliance audit of the Dormont Borough Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed if municipal officials addressed prior findings and ensured the pension plan’s compliance with relevant laws and policies. The audit, covering January 1, 2022, to December 31, 2023, verified the proper handling of state aid, employer and employee contributions, and retirement benefits in line with regulatory requirements. It also confirmed the timely preparation of actuarial valuation reports and the legitimacy of special postretirement reimbursements. The audit concluded that the Dormont Borough Police Pension Plan operated in compliance with all applicable regulations and legal standards, successfully addressing past recommendation issues like untimely deposit of state aid. Dormont Borough relies on a certified public accounting firm for annual financial statement audits. The communicated results indicate effective administration and cooperation from borough officials during the audit process.

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Pennsylvania Department
of the Auditor General