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

April 25 2014

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

HARRISBURG (April 25, 2014) – Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Allegheny, Beaver, Bedford, Berks, Bucks, Cambria, Cumberland, Dauphin, Delaware, Fayette, Lancaster, Lebanon, Luzerne, Montgomery, Northumberland, Potter, Schuylkill, Venango and Westmoreland 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
• Forward Township Nonuniformed Pension Plan
• Forward Township Police Pension Plan
• Glassport Borough Nonuniformed Management Pension Plan
• Glassport Borough Nonuniformed Pension Plan
• Glassport Borough Police Pension Plan
• South Fayette Township Nonuniformed Management Pension Plan
• South Fayette Township Nonuniformed Pension Plan
• South Fayette Police Pension Plan
Beaver
• New Sewickley Township Nonuniformed Management Pension Plan
• New Sewickley Township Nonuniformed Pension Plan
• New Sewickley Township Police Pension Plan
Bedford
• Snake Spring Township Nonuniformed Pension Plan
Berks
• Tilden Township Nonuniformed Pension Plan
• Tilden Township Police Pension Plan
Bucks
• Doylestown Township Nonuniformed Pension Plan
• Doylestown Township Police Pension Plan
• Lower Makefield Township Nonuniformed Pension Plan
• Lower Makefield Township Police Pension Plan
Cambria
• Cresson Borough Nonuniformed Pension Plan
• Cresson Borough Police Pension Plan
• East Conemaugh Borough Nonuniformed Pension Plan
• East Conemaugh Borough Police Pension Plan
Cumberland
• New Cumberland Borough Nonuniformed Employees’ Pension Plan
• New Cumberland Borough Police Pension Plan
• West Shore Regional Nonuniformed Pension Plan
• West Shore Regional Police Pension Plan
Dauphin
• Lykens Borough Nonuniformed Pension Plan
• Lykens Borough Police Pension Plan
Delaware
• Thornbury Township Nonuniformed Pension Plan
Fayette
• Bullskin Township Nonuniformed Pension Plan
• Bullskin Township Nonuniformed Union Pension Plan
• Redstone Township Nonuniformed Pension Plan
• Redstone Township Police Pension Plan
Lancaster
• Easter Petersburg Borough Nonuniformed Pension Plan
Lebanon
• Heidelberg Township Nonuniformed Pension Plan
• Heidelberg Township Police Pension Plan
Luzerne
• West Pittston Borough Nonuniformed Pension Plan
• West Pittston Borough Police Pension Plan
• Wyoming Borough Police Pension Plan
Montgomery
• Rockledge Borough Police Pension Plan
Northumberland
• Easton City Aggregated Pension Trust Fund
• Easton City Officers’ and Employees’ PMRS Pension Plan
• Shamokin Township Nonuniformed Pension Plan
Potter
• Shinglehouse Borough Nonuniformed Pension Plan
• Shinglehouse Borough Police Pension Plan
Schuylkill
• Pottsville City Nonuniformed Employees’ Pension Plan
• Pottsville City Police Pension Plan
Venango
• Franklin City Fireman’s Pension Plan
• Franklin City Nonuniformed Pension Plan
• Franklin City Police Pension Plan
Westmoreland
• Bell Township Nonuniformed Pension Plan
• Sewickley Township Nonuniformed Pension Plan

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