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

June 06 2014

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

HARRISBURG (June 6, 2014) – Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Adams, Allegheny, Berks, Blair, Chester, Clarion, Columbia, Dauphin, Delaware, Erie, Lancaster, Lehigh, Luzerne, McKean, Montgomery, Schuylkill, Tioga, Westmoreland 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/audit-reports.

Adams
• Butler Township Nonuniformed Pension Plan
• Gettysburg Borough Nonuniformed Pension Plan
• Gettysburg Borough Police Pension Plan

Allegheny
• Cheswick Borough Nonuniformed Pension Plan
• Cheswick Borough Police Pension Plan
• Dravosburg Borough Nonuniformed Pension Plan
• Dravosburg Borough Nonuniformed Union Pension Plan
• Pitcairn Borough Nonuniformed Pension Plan
• Pitcairn Borough Police Pension Plan 
• Plum Borough Nonuniformed Management Pension Plan
• Plum Borough Nonuniformed Union Pension Plan
• Plum Borough Police Pension Plan

Berks
• Lower Heidelberg Township Nonuniformed Pension Plan
• Lower Heidelberg Township Police Pension Plan
• Mohnton Borough Nonuniformed Pension Plan
• Mohnton Borough Police Pension Plan

Blair
• Martinsburg Borough Nonuniformed Pension Plan
• Martinsburg Borough Police Pension Plan
• Roaring Spring Borough Nonuniformed Pension Plan
• Roaring Spring Police Pension Plan

Chester
• Honey Brook Township Nonuniformed Pension Plan
Clarion
• Paint Township Nonuniformed Pension Plan
Columbia
• Catawissa Borough Nonuniformed Pension Plan
• Catawissa Borough Police Pension Plan
• Montour Township Police Pension Fund

Dauphin
• Lower Swatara Township Police Pension Fund
• Lower Swatara Township Nonuniformed Pension Plan

Delaware
• Media Borough Nonuniformed Pension Plan
• Media Borough Police Pension Plan
• Swarthmore Borough Nonuniformed Pension Plan
• Swarthmore Borough Police Pension Plan

Erie
• Millcreek Township Nonuniformed Pension Plan
• Millcreek Township Police Pension Plan

Lancaster
• Ephrata Borough Nonuniformed Pension Plan
• Ephrata Borough Police Pension Plan
• Millersville Borough Nonuniformed Pension Plan
• Millersville Borough Police Pension Plan

Lehigh
• Whitehall Township Nonuniformed Pension Plan
• Whitehall Township Police Pension Plan

Luzerne
• Hanover Township Nonuniformed Employees Pension Plan
• Hanover Township Police Pension Plan
• Hazleton City Aggregate Pension Fund
• Hazleton City Nonuniformed Pension Plan

McKean
• Bradford City Comprehensive Municipal Pension Trust Fund

Montgomery
• Ambler Borough Nonuniformed Pension Plan
• Ambler Borough Police Pension Plan
• Franconia Township Nonuniformed Pension Plan
• Franconia Township Police Pension Plan

Schuylkill
• Frackville Borough Nonuniformed Pension Plan
• Frackville Borough Police Pension Plan

Tioga
• Elkland Borough Nonuniformed Pension Plan
• Elkland Borough Police Pension Plan 

Westmoreland
• Lower Burrell City Nonuniformed Pension Plan
• Lower Burrell City Police Pension Plan
• Mount Pleasant Borough Nonuniformed Pension Plan
• Mount Pleasant Borough Police Pension Plan

York
• York Area United Fire and Rescue Administrative Defined Contribution Pension Plan
• York Area United Fire and Rescue Union Defined Benefit Pension Plan
• York Area United Fire and Rescue Union Defined Contribution Pension Plan

###