Published October 28, 2026
About This Audit
A compliance audit of the Wilkes-Barre Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws and regulations during 2025. The audit confirmed compliance in most areas, but highlighted a finding of incorrect data on Certification Form AG 385, resulting in a $13,332 underpayment of state aid due to failure to certify an eligible police officer and understated payroll. Recommendations include depositing the additional state aid into the pension plan and improving internal controls to ensure data accuracy. The municipality agreed with the finding and stated compliance will be reviewed in future audits. Supplementary information on funding progress shows the plan’s actuarial value of assets increased from $5.36 million in 2021 to $6.06 million in 2023, with a funded ratio of 92.4%. Further details and the township’s cooperation during the audit are noted in the report. This is an automated summary. Please rely on the contents included in the released audit report.