Audits

East Whiteland Volunteer Firefighters’ Relief Association – Chester County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the East Whiteland Volunteer Firefighters’ Relief Association for January 1, 2021, to December 31, 2024. The LPE aimed to verify if funds were expended for authorized purposes and if state aid funds were appropriately received and deposited, following the VFRA Act. The examination included testing transactional documentation […]

Clifford Township Volunteer Firefighter’s Relief Association – Susquehanna County – Audit Period January 1, 2022 to December 31, 2024

Adah Volunteer Fire Department Relief Association – Fayette County – Audit Period January 1, 2022 to December 31, 2024

The Adah Volunteer Fire Department Relief Association underwent a compliance audit for the period of January 1, 2022, to December 31, 2024. Conducted under the authority of the Commonwealth of Pennsylvania, the audit aimed to assess compliance with state laws, contracts, bylaws, and procedures related to the receipt of state aid and expenditure of funds. […]

City of Bradford Comprehensive Municipal Pension Trust Fund – McKean County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the City of Bradford Municipal Pension Trust Fund for the period of January 1, 2023 to December 31, 2024. The audit evaluated compliance with applicable state laws and regulations in relation to the pension fund’s administration. Two objectives were set: assessing the adequacy of corrective actions for previous findings, […]

Elk Lick Township Non-Uniformed Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Elk Lick Township Non-Uniformed Pension Plan, conducted under Act 205, assessed adherence to state laws and regulations concerning pension management. The audit reviewed state aid deposits, employer contributions compliance per governing documents, employee contributions accuracy, and the submission of the actuarial valuation report in alignment with Act 205. The plan, […]

Brockway Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit conducted on the Brockway Borough Police Pension Plan evaluated whether past audit recommendations were addressed and if the plan complied with relevant state laws and policies. The audit assessed the handling of state aid and employer contributions in alignment with Act 205 and other legal requirements. Specifically, a finding of partial compliance […]

Brockway Borough Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The audit of the Brockway Borough Non-Uniformed Pension Plan  focused on ensuring state aid was correctly processed, employer contributions were appropriate, and retirement benefits were accurately calculated. There were no required employee contributions as these were waived by the municipality. The audit confirmed compliance with all applicable statutes and found no instances of noncompliance with […]

Ellsworth Borough Non-Uniformed Money Purchase Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Ellsworth Borough Non-Uniformed Money Purchase Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), focusing on ensuring compliance with state laws, regulations, contracts, and policies. The audit assessed activities between January 1, 2024, and December 31, 2024, including state aid, […]

Ellsworth Borough Non-Uniformed Pension Plan – Washington County – Audit Period January 1, 2020 to November 3, 2021

The compliance audit of the Ellsworth Borough Non-Uniformed Pension Plan, covering January 1, 2020 to November 3, 2021, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas examined included proper […]

Liverpool Township Non-Uniformed Pension Plan – Perry County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Liverpool Township’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess if prior corrective actions were implemented and if the pension plan adhered to applicable laws and regulations. The audit confirmed compliance, except for the township’s failure to adopt mandatory […]