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PA Department of the Auditor General

Published May 30, 2025

About This Audit

The compliance audit of the Pine Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to ensure the plan’s administration complied with relevant state laws, regulations, and policies. Covering the period from January 1, 2024, to December 31, 2024, the audit verified whether state aid and employer contributions were appropriately calculated and deposited, acknowledged the absence of required employee contributions, and ensured timely submission of actuarial valuation reports compliant with Act 205 standards. The audit concluded that the pension plan was administered in substantial compliance with applicable laws and guidelines. The report includes unaudited supplementary information meant for additional analysis. The cooperation of Pine Township officials during the audit was noted with appreciation.

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Pennsylvania Department
of the Auditor General