Auditor General DePasquale Releases Pension Plan Audits for Municipalities in 14 Counties

July 02 2014

HARRISBURG (July 2, 2014) – Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Adams, Allegheny, Armstrong, Berks, Cambria, Delaware, Erie, Fayette, Lehigh, Luzerne, Lycoming, Schuylkill, Washington and York counties.

State pension aid for police, firefighters and non-uniformed municipal employee pensions is provided from a 2 percent tax on out-of-state casualty insurance premiums, a portion of the out-of-state fire insurance tax designated for paid firefighters, and any investment income earned on the collection of these taxes.

The objectives of pension plan audits are to determine, for the selected audit period, if the municipality complied with any prior audit recommendations and if the municipal pension plan is in compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances and policies.

Specifically, department auditors review issues including whether:

• state aid was properly determined and deposited according to the requirements of the Municipal Pension Plan Funding Standard and Recovery Act;
• employer contributions were determined and deposited in compliance with the plan’s governing document and applicable state laws and regulations;
• employee contributions are required, and if so, whether they were properly determined and deposited into the pension plan;
• benefit payments were properly made only to those entitled to receive them;
• obligations for plan benefits were accurately determined under plan provisions and based upon complete and accurate participant data; and
• actuarial valuation reports were sent to the Public Employee Retirement

Commission in accordance with state law and selected information provided on these reports is accurate, complete and in accordance with plan provisions to ensure compliance for participation in the state aid program.

The following audit reports are available online at: www.PaAuditor.gov/Reports/MunPen.html.

Adams
• Liberty Township Nonuniformed Pension Plan
• Liberty Township Police Police Pension Plan
Allegheny
• Avalon Borough Nonuniformed Pension Plan
• Avalon Borough Police Pension Plan
• Tri-Community South EMS Nonuniformed Pension Plan
Armstrong
• Cowanshannock Township Nonuniformed Pension Plan
Berks
• Muhlenberg Township Nonuniformed Pension Plan
• Muhlenberg Township Police Pension Plan
Cambria
• Adams Township Nonuniformed Pension Plan
• Adams Township Police Pension Plan
• Allegheny Township Nonuniformed Pension Plan
Delaware
• Chester City Firemen’s Pension Plan
• Chester City Officers and Employees Pension Plan
• Chester City Police Pension Plan
• Colwyn Borough Nonuniformed Pension Plan
• Colwyn Borough Police Pension Plan
• Millbourne Borough Police Pension Plan
Erie
• Erie City Aggregate Pension Fund
Fayette
• Washington Township Nonuniformed Pension Plan
• Washington Township Police Pension Plan
Lehigh
• Allentown City Aggregate Pension Fund
• Allentown City Officers’ and Employees’ PMRS Pension Plan
Luzerne
• Hazle Township Nonuniformed Pension Plan
• Hazle Township Nonuniformed Union Pension Plan
Lycoming
• Hepburn Township Nonuniformed Pension Plan
Schuylkill
• Kline Township Police Pension Plan
Washington
• Cecil Township Nonuniformed Pension Plan
• Cecil Township Police Pension Plan
York
• Codorus Township Nonuniformed Pension Plan

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