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PA Department of the Auditor General

Published April 15, 2026

About This Audit

The compliance audit of the Eaton Township Non-Uniformed Pension Plan covered the period from January 1, 2021, to December 31, 2024, and was conducted by authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if corrective actions were taken from previous reports and evaluate compliance with state laws, regulations, and policies. The audit found that the pension plan generally complied with these requirements, except for an instance of receiving excess state aid in 2022. Eaton Township received $3,316 in state aid, exceeding their actual pension costs by $1,313. The excess funds remained in the township’s general fund and were not allocated to the pension plan. Consequently, officials are advised to return the excess aid to the Commonwealth. Future state aid allocations may be withheld if the township does not comply with this recommendation. 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