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PA Department of the Auditor General

Published April 16, 2025

About This Audit

The compliance audit of the Swatara Township Non-Uniformed Pension Plan, conducted under Act 205 of 1984 authority, assessed adherence to corrective actions from prior reports and compliance with state laws, regulations, and plan policies. For the period January 1, 2022, to December 31, 2023, the audit verified proper calculation and deposition of state aid, employer and employee contributions, and retirement benefits in line with legal and plan documentation. Additionally, it confirmed compliance with aspects of the Act 205 annual actuarial reporting requirements. Township officials took appropriate corrective action on previous issues, such as incorrect state aid data reporting. The audit found the plan administered in compliance with relevant statutory requirements. The plan is part of the Pennsylvania Municipal Retirement System but not audited by PMRS or expressed any opinion on. The report concludes with appreciation for the township’s cooperation.

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Pennsylvania Department
of the Auditor General