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PA Department of the Auditor General

Published July 13, 2026

About This Audit

The compliance audit of the New Britain Township Police Pension Plan, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess if the plan was administered according to relevant laws, regulations, and policies. The audit covered several aspects including state aid deposits, employer and employee contributions, and compliance with administrative procedures. For 2025, no benefit calculations were prepared. The audit found a key issue: incorrect data on Certification Form AG 385 led to an overpayment of state aid due to inaccuracies in reporting eligible personnel and payroll amounts. Despite some staff turnover impacting data submissions, the investigation revealed that the pension plan generally complied with applicable laws, except for the noted finding. Township officials were cooperative, and the findings and recommendations were discussed with them, highlighting the need for accurate reporting to ensure proper state aid allocation. 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