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PA Department of the Auditor General

West Earl Township Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Earl Township Police Pension Plan was conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The main objectives were to verify if corrective actions from the previous report were implemented and if the pension plan was managed in compliance with state […]

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West Earl Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Earl Township Non-Uniformed Pension Plan by the Auditor General under the authority of Act 205, assessing if municipal officials addressed previous findings and followed state laws and policies. The audit reviewed state aid deposits, employer contributions, retirement benefits, and compliance with plan regulations from 2023 to 2024. […]

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

The Auditor General conducted a compliance audit of the Washington Township Non-Uniformed Pension Plan under Act 205 guidelines to assess adherence to key regulations and corrective actions from past findings. The audit focused on the proper deposit of state aid, calculation and deposit of employer contributions, and administration of retirement benefits. The review period covered […]

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South Waverly Borough Police Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the South Waverly Borough Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to determine whether prior corrective actions recommended were implemented and if the pension plan adheres to relevant state laws and regulations. For the audit period from January […]

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South Waverly Borough Non-Uniformed Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for South Waverly Borough’s Non-Uniformed Pension Plan in Bradford County, Pennsylvania, for the period January 1, 2023, to December 31, 2024. The audit was performed under the Municipal Pension Plan Funding Standard and Recovery Act, ensuring the plan complies with state laws and local policies. The objectives included verifying corrective […]

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

The compliance audit of the Sellersville Borough Non-Uniformed Pension Plan was conducted to ensure compliance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered transactions from January 1, 2023, to December 31, 2024, to confirm the appropriate handling of state aid, employer and employee contributions, and retirement benefits. It found that, […]

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Mercersburg Borough Police Pension Plan – Franklin County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Mercersburg Borough Police Pension Plan, conducted by the Auditor General, aimed to assess whether municipal officials had corrected the issues identified in a prior report and if the pension plan was managed according to state laws and policies. Covering the period from January 1, 2023, to December 31, 2024, the […]

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

The compliance audit of the Mercersburg Borough Non-Uniformed Pension Plan assessed whether corrective actions to previous findings were implemented and if the plan was managed in compliance with state laws, regulations, and local ordinances for January 2023 to December 2024. The audit found that the plan was largely compliant, except for an incorrect payroll data […]

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Lower Southampton Township Police Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lower Southampton Township Police Pension Plan in Bucks County, Pennsylvania, to assess whether earlier identified issues were addressed and to ensure the plan’s adherence to state laws and regulations. Despite correcting some issues, the township did not resolve a prior recommendation concerning pension benefits diverging from Act 600 […]

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Lower Southampton Township Non-Uniformed Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Lower Southampton Township Non-Uniformed Pension Plan was conducted to ensure compliance with the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether prior corrective actions were implemented and if the plan aligned with state laws and policies. The audit covered January 1, 2023, to December 31, 2024, confirming […]

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