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PA Department of the Auditor General

Published April 27, 2026

About This Audit

The compliance audit of the Kenhorst Borough Non-Uniformed Pension Plan, covering the period from January 1, 2021, to December 31, 2024, aimed to evaluate municipal actions on prior recommendations and ensure the plan’s administration adhered to relevant legal and regulatory standards. Utilizing Act 205 authority, the audit assessed pension plan management, accuracy of state aid calculations, employee contributions, and retirement benefit disbursements. Findings revealed issues such as undisclosed full state aid deposits into the pension plan, errors in certification forms leading to overpaid state aid, and delays in aid deposits. Specifically, a prior error of not depositing the correct amount of state aid was not rectified, urging timely correction by borough officials. Despite these findings, overall compliance with the state requirements was confirmed. The audit report includes detailed findings, recommendations, and acknowledges the cooperation of Kenhorst Borough officials during the audit process. 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