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PA Department of the Auditor General

Published December 31, 2025

About This Audit

The compliance audit of the Harrison Township Non-Uniformed Pension Plan, carried out under Act 205, assessed the municipality’s corrective actions and compliance with state laws and local policies from January 1, 2023, to December 31, 2024. The audit, which was not conducted per U.S. Government Auditing Standards, confirmed that state aid and annual contributions (employer and employee) were managed appropriately. The audit verified that retirement benefits were correctly administered and actuarial valuations were submitted on time. The Harrison Township plan, part of the PMRS, is a single-employer defined benefit pension plan, with active, terminated, and retired members. Township officials effectively maintained internal controls. The audit concluded that the pension plan complied with applicable regulations. The supplementary information provided additional context but was not reviewed for assurance. The report findings, discussed with township officials, indicated that the plan is being administered appropriately, reflecting positively on its management and compliance status. 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