Published June 16, 2025
About This Audit
A compliance audit was conducted on the West Shore Regional Non-Uniformed Pension Plan in Cumberland County, Pennsylvania, to assess its administration against relevant laws, regulations, and ordinances. The audit covered specific areas from 2019 to 2024, focusing on state aid deposits, employer contributions, employee contributions, benefit calculations, actuarial report submission, and compliance with contract terms. The audit found compliance except in the funding of a member’s account in 2023 and 2024. The commission underfunded an account by utilizing budget rather than actual salaries, resulting in a shortfall of $247 and $404, respectively. The commission agreed with the finding and corrected the deficit by depositing $700.06, including interest, on February 12, 2025. While implementing corrective measures, future audits will evaluate full compliance. Commission officials were thanked for their cooperation.