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PA Department of the Auditor General

Published June 16, 2026

About This Audit

A compliance audit of the Ford City Borough Non-Uniformed Pension Plan for the period January 1, 2021, to December 31, 2024, identified ongoing issues with compliance and corrective actions not fully implemented from previous audits. The audit, not following Government Auditing Standards, aimed to check if officials addressed past findings and if the plan adhered to relevant state laws and regulations. Results showed compliance in most areas but noted two recurring deficiencies: incorrect data on Certification Form AG 385 causing state aid overpayments, and inconsistent pension benefits documentation. Despite partial reimbursements and steps taken to align newer employee benefits, Ford City Borough officials have yet to rectify these issues thoroughly. The audit recommends immediate actions to prevent further discrepancies. Discussions with borough officials indicated awareness, and recommendations were suggested for timely resolution and future compliance. The audit underscores the importance of effective internal controls and prompt corrective actions. 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