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PA Department of the Auditor General

Published May 5, 2025

About This Audit

A compliance audit of the East Hempfield Township Police Pension Plan was conducted to assess its administration in line with state laws, regulations, contracts, and local policies. This audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, did not adhere to Government Auditing Standards but aimed to ensure that state aid was properly managed from January 1, 2023, to December 31, 2023. Processes evaluated included state aid deposits, employer and employee contributions, actuarial valuations, the Deferred Retirement Option Plan (DROP), and the terms of the plan’s unallocated insurance contract. The audit found the pension plan compliant in all significant aspects, verifying that state aid and contributions were duly calculated and deposited. Additionally, actuarial valuations were timely and accurate, and the DROP’s terms aligned with legislative mandates. This confirms the township’s commitment to maintaining effective internal controls and compliance.

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Pennsylvania Department
of the Auditor General