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

March 14 2014

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

HARRISBURG (March 14, 2014) – Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Adams, Allegheny, Bucks, Butler, Cambria, Carbon, Clarion, Clearfield, Chester, Crawford, Cumberland, Erie, Franklin, Lancaster, Luzerne, Mercer, Mifflin, Monroe, Northampton, 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.

Adams
• Arendtsville Borough Nonuniformed Pension Plan

Allegheny
• McKeesport City Combined Pension Plan
• McKeesport City Firefighters Pension Plan
• McKeesport Officers and Employees Pension Plan
• McKeesport City Police Pension Plan
• Swissvale Borough Fireman’s Pension Plan
• Swissvale Nonuniformed Management Pension Plan
• Swissvale Borough Nonuniformed Union Pension Plan
• Swissvale Borough Police Pension Plan
• West Homestead Borough Nonuniformed Pension Plan
• West Homestead Police Pension Plan
• White Oak Borough Nonuniformed Pension Plan
• White Oak Borough Police Pension Plan

Bucks
• New Hope Borough Nonuniformed Pension Plan
• New Hope Borough Pension Trust Fund

Butler
• Slippery Rock Township Nonuniformed Pension Plan

Cambria
• Jackson Township Nonuniformed Union Pension Plan
• Jackson Township Pension Trust Fund
• South Fork Borough Nonuniformed Pension Plan
• South Fork Borough Police Pension Plan

Carbon
• Summit Hill Borough Nonuniformed Pension Plan

Clarion
• Clarion Township Nonuniformed Pension Plan

Clearfield
• Clearfield Borough Nonuniformed Pension Plan
• Clearfield Borough Police Pension Plan

Chester
• East Coventry Township Nonuniformed Pension Plan
• East Coventry Township Police Pension Plan
• Malvern Borough Nonuniformed Pension Plan
• Malvern Borough Police Pension Plan

Crawford
• Meadville City Employees’ Pension Plan
• Meadville City Firefighters Pension Plan
• Meadville City Police Pension Plan

Cumberland
• Mechanicsburg Borough Nonuniformed Employees Pension Plan
• Mechanicsburg Borough Police Pension Plan

Erie
• North East Borough Nonuniformed Pension Plan
• North East Borough Pension Trust Fund

Franklin
• Southampton Township Nonuniformed Pension Plan

Lancaster
• Conoy Township Nonuniformed Employees Pension Plan

Luzerne
• Salem Township Nonuniformed Pension Plan
• Salem Township Pension Trust Fund

Mercer
• Jefferson Township Police Pension Plan

Mifflin
• Armagh Township Nonuniformed Pension Plan

Monroe
• Pocono Mountain Regional Nonuniformed Pension Plan
• Pocono Mountain Regional Police Pension Plan

Northampton
• Northampton Borough Nonuniformed Pension Plan
• Northampton Borough Police Pension Plan

Warren
• Southwest Township Nonuniformed Pension Plan

Washington
• Ellsworth Borough Nonuniformed Pension Plan

York
• Fairview Township Nonuniformed Employees’ Pension Plan
• Fairview Township Police Pension Plan

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