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PA Department of the Auditor General

Published October 28, 2026

About This Audit

In October 2026, an audit of the Liberty Township Non-Uniformed Pension Plan in Adams County, Pennsylvania, was conducted following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether previous corrective actions were implemented and if the pension plan adhered to applicable state laws and regulations. The audit evaluated state aid allocation, employer contributions, and retirement benefits for January 2021 to December 2025. It confirmed compliance with laws and regulations. The plan had one active member as of December 31, 2025, and the township made necessary adjustments to comply with the plan’s provisions. The audit report was shared with state and local officials, and acknowledgment was given to Liberty Township officials for their cooperation. 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