Published October 28, 2026
About This Audit
The compliance audit of the Trainer Borough Police Pension Plan, conducted under Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, and local policies for the year 2025. The audit ensured that state aid was appropriately managed, employer and employee contributions were correctly calculated and deposited, and that the actuarial valuation report was timely and accurate. The audit confirmed compliance with all relevant requirements, but it did not follow the Comptroller General’s standards nor provide opinions on financial statements audited by another firm. Throughout the audit, effective internal controls were maintained, and cooperation from borough officials was appreciated, resulting in a conclusion that the pension plan complies in all significant respects.