Auditor General DePasquale Releases Pension Plan Audits for Municipalities in Twenty-Two Counties

December 13 2013

Auditor General DePasquale Releases Pension Plan Audits for Municipalities in Twenty-Two Counties

HARRISBURG (Dec. 13, 2013)– Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Adams, Allegheny, Beaver, Blair, Bucks, Butler, Centre, Clarion, Clearfield, Erie, Fayette, Greene, Jefferson, Lackawanna, Lehigh, Luzerne, Montgomery, Montour, Perry, Schuylkill, Washington and Westmoreland counties.

State pension aid for police, firefighters and non-union 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 is designated for paid firefighters. Any investment income earned on the collection of these taxes is included in the distribution.

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

• Biglersville Borough Nonuniformed Pension Plan
• Biglersville Borough Police Pension Plan
• Carroll Valley Borough Nonuniformed Pension Plan
• Carroll Valley Police Pension Plan
• Eastern Adams Regional Police Pension Plan

Allegheny

• Churchill Borough Nonuniformed Pension Plan
• Churchill Borough Police Pension Plan
• Edgewood Borough Nonuniformed Pension Plan
• Edgewood Borough Police Pension Plan
• Kennedy Township Police Pension Plan
• Kennedy Township Service Employees’ Pension Plan
• Richland Township Nonuniformed Pension Plan
• Robinson Township Nonuniformed Pension Plan
• Robinson Township Police Pension Plan

Beaver

• Big Beaver Borough Nonuniformed Pension Plan
• Brighton Township Nonuniformed Pension Plan
• Brighton Township Police Pension Plan
• Darlington Township Nonuniformed Pension Plan

Blair

• Bellwood Borough Nonuniformed Pension Plan
• Bellwood Borough Police Pension Plan
• Blair Township Nonuniformed Pension Plan
• Blair Township Police Pension Plan
• Greenfield Township Nonuniformed Pension Plan
• Greenfield Township Police Pension Plan

Bucks

• Upper Makefield Township Nonuniformed Pension Plan
• Upper Makefield Township Nonuniformed Pension Plan

Butler

• Franklin Township Nonuniformed Pension Plan

Centre

• College Township Nonuniformed Pension Plan

Clarion

• Clarion Borough General Employees’ Defined Contribution Pension Plan
• Clarion Borough General Employees’ Pension Plan
• Clarion Borough Police Pension Plan

Clearfield

• Morris Township Nonuniformed Pension Plan

Erie

• Wesleyville Borough Employee Pension Plan
• Wesleyville Borough Police Pension Plan

Fayette

• Springhill Township Nonuniformed Pension Plan

Greene

• Perry Township Non Uniformed Pension Plan

Jefferson

• Rose Township Nonuniformed Pension Plan

Lackawanna

• Roaring Brook Township Nonuniformed Pension Plan
• Roaring Brook Township Police Pension Plan

Lehigh

• Lowhill Township Nonuniformed Employees’ Pension Plan
• Lynn Township Nonuniformed Employees’ Pension Plan

Luzerne

• Foster Township Nonuniformed Pension Plan

Montgomery

• Lower Salford Township Nonuniformed Pension Plan
• Lower Salford Township Police Pension Plan

Montour

• Danville Borough Nonuniformed Pension Plan
• Danville Borough Police Pension Plan

Perry

• Miller Township Nonuniformed Pension Plan

Schuylkill

• Hegins Township Nonuniformed Pension Plan
• Hegins Township Police Pension Plan

Washington

• Monongahela City Police Pension Plan

Westmoreland

• Scottsdale Borough Nonuniformed Pension Plan
• Scottsdale Borough Police Pension Plan
• Youngwood Borough Nonuniformed Pension Plan

###