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PA Department of the Auditor General

Published January 29, 2026

About This Audit

A compliance audit of the Shohola Township Police Pension Plan in Pike County, Pennsylvania, was conducted for January 1, 2021, to December 31, 2024. The audit assessed compliance with the Municipal Pension Plan Funding Standard and Recovery Act and other relevant state laws and local policies. Key audit objectives included verifying corrective actions on previous findings and ensuring the plan’s administration aligned with legal and regulatory requirements. Township officials were found to have effectively managed the pension plan, with state aid deposits and employer contributions complying with regulations. No employee contributions or benefit calculations were required during the audit period, and actuarial valuations met submission timelines. Additionally, Shohola Township complied with previous recommendations by addressing the mandatory distress provisions under Act 44. The pension plan’s assets exceeded liabilities, indicating strong funding progress. The report acknowledged Shohola Township’s cooperation throughout the audit process. 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