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PA Department of the Auditor General

Published January 9, 2026

About This Audit

A compliance audit of the Evans City Seven Fields Regional Police Pension Plan was performed under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to ascertain if corrective actions from a prior report were executed and confirm compliance with relevant state laws and regulations. Auditors examined transactions and procedures from January 1, 2023, to December 31, 2024, confirming state aid was properly managed, employer contributions were appropriately calculated, and retirement benefits were rightfully distributed. The audit found the plan was largely compliant except for minor issues regarding the proper adoption of plan documents. Despite the Evans City Seven Fields Regional Police Department’s disbandment, the pension plan remains operational to support retirees. The report appreciated the cooperation of commission officials during the process. This audit assures appropriate management and compliance of the pension plan. 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