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PA Department of the Auditor General

Published October 28, 2026

About This Audit

A compliance audit was conducted on Hepburn Township’s Non-Uniformed Pension Plan, focusing on whether the plan followed state laws, regulations, contracts, and local ordinances. The audit, not bound by federal Government Auditing Standards, aimed to ensure state aid was correctly determined and deposited, employer contributions were accurately calculated and deposited, and no employee contributions or benefit calculations were improperly omitted. The audit covered January 1, 2025, to December 31, 2025, and verified that contributions adhered to legally mandated requirements. Actuarial reports were submitted promptly, ensuring eligibility for state aid. The audit concluded that the pension plan was managed in compliance with relevant laws and regulations. Government officials assisted in the process, and findings were discussed with relevant authorities. 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