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

November 08 2013

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

HARRISBURG (Nov. 8, 2013)– Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Allegheny, Beaver, Berks, Bucks, Carbon, Columbia, Delaware, Lancaster, Luzerne, McKean, Mercer, Monroe, Northampton, Pike, Venango, Warren, Washington and York counties.

State pension aid for police, firefighters and non-uniformed municipal employee pensions is provided from a two-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/audit-reports.

Allegheny

• Baldwin Borough Nonuniformed Pension Plan
• Baldwin Borough Police Pension Plan
• Bellevue Borough Nonuniformed Pension Plan
• Bellevue Borough Police Pension Plan
• North Versailles Township Nonuniformed Pension Plan
• North Versailles Township Police Pension Plan

Beaver

• Patterson Township Nonuniformed Pension Plan
• Patterson Township Police Pension Plan

Berks

• Berks-Lehigh Regional Nonuniformed Pension Plan
• Berks-Lehigh Regional Police Pension Plan
• Hamburg Borough Nonuniformed Pension Plan
• Hamburg Borough Police Pension Plan

Bucks

• Buckingham Township Nonuniformed Pension Plan
• Buckingham Township Police Pension Plan

Carbon

• Mahoning Township Nonuniformed Pension Plan
• Mahoning Township Police Pension Plan

Columbia

• South Centre Township Police Pension Plan

Delaware

• Collingdale Borough Nonuniformed Pension Plan
• Collingdale Borough Police Pension Plan
• Prospect Park Borough Nonuniformed Pension Plan
• Prospect Park Borough Police Pension Plan

Lancaster

• East Cocalico Township Nonuniformed Pension Plan
• East Cocalico Township Police Pension Plan
• Penn Township Nonuniformed Pension Plan
• Penn Township Police Pension Plan
• Warwick Township Nonuniformed Pension Plan
• Warwick Township Police Pension Plan

Luzerne

• Ross Township Nonuniformed Pension Plan

McKean

• Lafayette Township Nonuniformed Pension Plan

Mercer

• Springfield Township Nonuniformed Pension Plan

Monroe

• Stroud Area Regional Police Department Nonuniformed Pension Plan
• Stroud Area Regional Police Department Police Pension Plan

Northampton

• Roseto Borough Nonuniformed Pension Plan
• Roseto Borough Police Pension Plan

Pike

• Westfall Township Nonuniformed Pension Plan

Venango

• Oakland Township Nonuniformed Pension Plan

Warren

• Clarendon Borough Nonuniformed Employee Pension Plan

Washington

• Chartiers Township Nonuniformed Pension Plan
• Chartiers Township Police Pension Plan

York

• Hellam Township Nonuniformed Pension Plan
• Hellam Township Police Pension Plan

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