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PA Department of the Auditor General

Published June 29, 2026

About This Audit

The compliance audit of the Scott Township Non-Uniformed Pension Plan assessed the plan’s administration for compliance with relevant state laws and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit reviewed transactions from January 1, 2025, to December 31, 2025. Key objectives included verifying that state aid, employer, and employee contributions were appropriately handled and confirming compliance with submission requirements of the actuarial valuation report. The audit followed appropriate methodologies, such as verifying compliance with Act 205’s requirements on deposits, contributions, and reporting. The report confirms that the pension plan adhered to the required laws and regulations in all significant respects for the audited period. Scott Township officials were cooperative throughout, and supplementary information was included in the report though not audited for assurance. This audit underscores the Township’s compliance, contributing to the plan’s financial health. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General