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

August 16 2013
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Auditor General DePasquale Releases Pension Plan Audits for Municipalities in Thirteen Counties

HARRISBURG (August 16, 2013) – Auditor General Eugene DePasquale today released audits of municipal pension plans for local government employees in Allegheny, Berks, Bucks, Butler, Clarion, Columbia, Indiana, Lancaster, Luzerne, Lycoming, McKean, Perry 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

• Leetsdale Borough Nonuniformed Pension Plan
• Leetsdale Borough Police Pension Plan
• Fox Chapel Borough Nonuniformed Pension Plan
• Fox Chapel Borough Police Pension Plan
• Economy Borough Nonuniformed Pension Plan
• Economy Borough Police Pension Plan
• Kutztown Borough Nonuniformed Pension Plan
• Kutztown Borough Police Pension Plan
• West Carroll Township Nonuniformed Pension Plan
• Lehighton Borough Nonuniformed Pension Plan
• Lehighton Borough Police Pension Plan
• East Pikeland Township Nonuniformed Employees’ Pension Plan
• East Pikeland Township Police Pension Plan
• Westtown Township Nonuniformed Pension Plan
• Summit Township Nonuniformed Pension Plan
• Darby Township Nonuniformed Pension Plan
• Darby Township Police Pension Plan
• Saltlick Township Nonuniformed Pension Plan
• Morgan Township Nonuniformed Pension Plan
• West Cocalico Township Nonuniformed Pension Plan
• Heidelberg Township Nonuniformed Employees’ Pension Plan
• Washington Township Nonuniformed Pension Plan
• Jackson Township Nonuniformed Pension Plan
• Jackson Township Police Pension Plan
• Dallas Township Nonuniformed Pension Plan
• Bear Creek Township Nonuniformed Pension Plan
• Shenango Township Nonuniformed Pension Plan
• Shenango Township Police Pension Plan
• Coolbaugh Township Nonuniformed Employees’ Pension Plan
• Marysville Borough Nonuniformed Pension Plan
• Marysville Borough Police Pension Plan
• Seven Springs Borough Police Pension Plan
• East Finley Township Nonuniformed Pension Plan
• Irwin Borough Nonuniformed Pension Plan
• Irwin Borough Police Pension Plan
• Unity Township Nonuniformed Pension Plan
• West York Borough Fireman’s Pension Plan
• West York Borough Nonuniformed Pension Plan
• West York Borough Police Pension Plan


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