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Audits

April 3, 2025

Schuylkill Haven Borough Police Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Schuylkill Haven Borough Police Pension Plan for January 2020 to December 2023 was conducted to assess corrective actions from a previous report and ensure compliance with state laws and regulations. The audit followed guidelines from the Municipal Pension Plan Funding Standard and Recovery Act and examined annual state aid deposits, […]

April 3, 2025

Schuylkill Haven Borough Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for the Schuylkill Haven Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, as mandated by Act 205. The audit aimed to assess the implementation of corrective actions from a prior finding and ensure the plan’s compliance with relevant legal and policy standards. The […]

April 3, 2025

North Middleton Township Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

The compliance audit of the North Middleton Township Police Pension Plan was conducted to ensure adherence to state laws, regulations, contracts, procedures, and policies. The audit, not required to follow U.S. Government Auditing Standards, reviewed state aid deposits and employer and employee contributions for the year 2023. The audit concluded that the pension plan adhered […]

April 3, 2025

North Middleton Township Non-Uniformed Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

The compliance audit of the North Middleton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify the plan’s adherence to relevant state laws, regulations, contracts, administrative procedures, and local policies. The audit evaluated various areas, including the proper calculation and deposit […]

April 3, 2025

New Sewickley Township Police Pension Plan – Beaver County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the New Sewickley Township Police Pension Plan to assess adherence to state laws, regulations, contracts, administrative procedures, and local policies. The audit, authorized under Act 205, reviewed state aid determination, employer and employee contributions, retirement benefits, and the actuarial valuation report for accuracy and compliance during 2023. The audit […]

April 3, 2025

New Sewickley Township Non-Uniformed Union Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of the New Sewickley Township Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether the plan adhered to state laws, regulations, contracts, and policies. The audit verified state aid and employer contributions for January 1, 2023, to December 31, 2023, ensuring compliance with specified timing and procedural requirements. No employee contributions […]

April 3, 2025

New Sewickley Township Non-Uniformed Management Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of the New Sewickley Township Non-Uniformed Management Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to assess the corrective actions on previous findings and to ensure compliance with applicable laws and regulations. The audit covered the period January 1, […]

April 3, 2025

Lower Allen Township Police Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of the Lower Allen Township Police Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to assess adherence to state laws, regulations, and policies. The audit revealed that the pension plan mostly complied with applicable requirements, except for two significant issues: inadequate record-keeping and incorrect data submission leading to […]

April 3, 2025

Lower Allen Township Non-Uniformed Defined Contribution Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of Lower Allen Township’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, evaluated the administration in line with state laws under Act 205. It assessed areas such as state aid deposits, employer and employee contributions, and actuarial valuations, revealing two main findings: inadequate record-keeping and improper funding […]

April 3, 2025

Lower Allen Township Non-Uniformed Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for the Lower Allen Township Non-Uniformed Pension Plan for January 2019 to December 2023. The audit assessed the plan’s administration against state laws, regulations, contracts, and policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act. Key audit areas included verifying proper state aid deposits, assessing employer […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General