Published June 6, 2025
About This Audit
A compliance audit was conducted for the Liverpool Borough Non-Uniformed Pension Plan in Perry County, Pennsylvania, under authority from the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that the pension plan was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local policies. It included verifying the proper determination and deposit of state aid, employer contributions, and adherence to required reporting deadlines. The audit covered the period from January 1, 2024, to December 31, 2024, and involved examining documents and interviewing officials. The results indicated that the pension plan was administered in compliance with all significant regulations and standards. Borough officials were credited with maintaining effective internal controls. The report includes a summary of deposited state aid and employer contributions for the years 2019 through 2024, and it acknowledges the cooperation received from Liverpool Borough officials.