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PA Department of the Auditor General

Published March 12, 2025

About This Audit

A compliance audit was conducted on the Mount Union Borough Non-Uniformed Pension Plan as per Act 205 of 1984, which mandates auditing of municipalities receiving state aid. The audit, covering January 2022 to December 2023, aimed to assess corrective actions on prior findings and compliance with state laws and regulations. The audit found the plan generally compliant, barring a late deposit of $9,295 from state aid, which wasn’t deposited in the pension plan within the 30-day grace period. A subsequent check dated February 2025 was provided, but its deposit couldn’t be verified. Despite the borough responding to past errors, such as incorrect data causing underpayment, turnover in responsible officials led to delays. It is recommended that the borough pays interest for the delay. Borough officials are acknowledged for their cooperation, concluding with thanks to the officials involved.

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Pennsylvania Department
of the Auditor General