Published September 9, 2025
About This Audit
The compliance audit of the Penbrook Borough Police Pension Plan, conducted by the Auditor General, aimed to evaluate corrective actions from previous reports and assess compliance with state laws and regulations. The audit covered activities for a period ending December 31, 2024, focusing on state aid deposits, employer and employee contributions, and actuarial reporting. It found that the pension plan complied with applicable laws and regulations, except for improperly amending a governing ordinance by resolution instead of by ordinance. The plan participates in the Pennsylvania Municipal Retirement System, and borough officials are responsible for maintaining effective internal controls. The audit recommended amending the plan’s governing document through an ordinance, and borough officials agreed with this finding. Compliance will be reassessed in future audits. This is an automated summary. Please rely on the contents included in the released audit report.