Dallas Borough Police Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Police Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. The audit, carried out under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess whether the pension plan was managed according to relevant state laws, regulations, contracts, procedures, and local policies. The methodology included verifying the proper deposit of state aid, evaluating employer and employee contributions, checking retirement benefit calculations, and reviewing actuarial valuation reports. The audit findings indicated that the pension plan was administered in compliance with all applicable requirements. Despite limitations, data gathered during on-site visits and document reviews provided assurance of proper compliance. Borough officials were engaged in discussions about the audit, and their cooperation was acknowledged by the Auditor General, Timothy L. DeFoor. The audit concluded that the Dallas Borough Police Pension Plan was correctly administered, satisfying the audit objectives.