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PA Department of the Auditor General

Published April 20, 2026

About This Audit

A compliance audit of the Jefferson Township Police Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under Act 205. The audit assessed if the pension plan adhered to applicable laws, regulations, and policies. Findings indicated that the township deposited its 2022 state aid allocation late, violating Act 205’s requirement for deposits within 30 days of receipt. Additionally, the pension plan benefits were not compliant with Act 600 provisions due to hiring a third full-time officer. The municipality failed to update the plan in alignment with Act 600, creating inconsistencies. Recommendations include paying the pension plan the interest from the delayed deposit and implementing controls to ensure timely deposits. The township acknowledged these findings, and compliance will be revisited in the next audit. Overall, the plan mostly complied with relevant requirements but needs to address the specified issues. 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