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PA Department of the Auditor General

Published October 8, 2025

About This Audit

A compliance audit of the Greenfield Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, revealed compliance with state laws, except for the full deposit of state aid in 2023 and 2024. The municipality did not fully deposit its 2023 and 2024 state aid allocations into the pension plan, leaving $3,167 and $835, respectively, undeposited as of the audit completion. This noncompliance arose from ineffective internal controls and a lack of awareness of Act 205 provisions, increasing the risk of misapplication of funds. The audit recommends depositing the remaining $4,002 plus interest into the plan, establishing procedures to ensure timely future deposits, honoring agreements, and ensuring interest dues are settled. 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