Resources for Municipal Pension Plans

We are required by law to audit municipal pension plans and volunteer fire relief associations that receive state aid from our department, liquid fuels tax usage by municipalities, various county offices, and numerous other state government entities. Our audits make sure state pension aid is used as required by law, which helps to reduce financial burdens on local taxpayers.

This page provides access to tools, information, and resources that provide helpful information. It’s organized into several sections, as outlined below.

Select from the menu below to quickly access the associated section on this page:

Municipal Pension Reporting Program (MPRP) | Audits | Allocations | AG-385 Form

Municipal Pension Reporting Program (MPRP)

The Public Employee Retirement Commission (PERC) was abolished by Act 100 of 2016, and the former commission’s duties relating to municipal pension reporting and analysis under Act 205 of 1984 and Act 293 of 1972 were transferred to our Municipal Pension Reporting Program (MPRP) within the Office of Budget and Financial Management.

Reports, data, and documents for municipalities formerly located on the PERC website are available below. Have a question? Call us: 833-852-4335 or send an email to: MPRP@PaAuditor.gov

Calendar for Local Government Pension Plans

Act 205 Distress Scores

Based on the 2023 Actuarial Valuation Reports

(Updated September 3, 2024)

Municipalities listed have all of their reported pension plans filed with the Municipal Pension Reporting Program (MPRP). If a municipality has one or more plans outstanding, a distress score cannot be determined until all plans have been filed with MPRP. Municipalities that have only defined contribution plans can never be considered distressed and are not listed.

Status Report on Local Government Pension Plans

A report provides a summary and analysis of municipal pension plan data submitted under Act 205 of 1984 and county pension plan data submitted under Act 293 of 1972.

A report presents summary statistical data on all local government pension plans and provides analysis to increase the awareness of local government retirement issues and trends.

Act 205 E-Filing

Municipal Pension Reporting Program Forms

Act 205 reporting forms must be submitted online through the Department of Community & Economic Development’s Municipal Statistics website.

Municipalities and authorities may login and submit a Plan Declaration, certifying whether or not your municipality maintains a pension plan for its employees and/or retirees. The Plan Declaration must be submitted no later than October 15, 2023.

The Act 205 Actuarial Valuation Reports will become available after the Plan Declaration has been submitted to MPRP. For the 2023 filing period, the actuarial reporting form(s) must be submitted by March 31, 2024.

The Act 205 reporting period operates on a two-year filing basis. The next reporting period will begin in April 2025, with the Plan Declaration being due by October 15, 2025. Act 205 Reporting Forms will be due March 31, 2026.

Act 205 E-Filing User Guides

Guides are distributed by the MPRP via emails sent to municipalities and are also available on the Municipal Statistics website where forms are filed.

General Instructions

A brief guide on the e-filing process required to be completed by all municipalities (including authorities, regionals, and council of governments).

General Instructions

Plan Declaration

A step-by-step guide on how to complete the Plan Declaration.

This process replaces the previous Act 205 Questionnaire and Reporting Form.

Plan Declaration

Type A Actuarial Reporting Form

A step-by-step guide on how to complete the Type A Actuarial Reporting Form. For pension plans without defined benefits where the municipality is responsible for completing its own Act 205 Actuarial Valuation Report.

Type A Actuarial Reporting Form

A step-by-step guide on how to complete the Type A Actuarial Reporting Form. For pension plans without defined benefits where the actuary/third party administrator is responsible for completing a municipality’s Act 205 Actuarial Valuation Report.

Type A Actuarial Reporting Form

Type C Actuarial Reporting Form

A step-by-step guide for actuaries on how to complete the Type C Actuarial Reporting Form. For pension plans with defined benefits.

Type C Actuarial Reporting Form

Municipal Pension Audits

We are required to audit every municipality which received general municipal pension system state aid. The audits ensure that pension plans established by municipalities for their police officers, paid firefighters, and non-uniformed employees are properly funded and are administered in compliance with applicable laws, regulations, contracts, procedures, and policies.

Access Municipal Pension Audits

Allocations

We are charged with administering Pennsylvania’s General Municipal Pension System State Aid Program that helps local governments defray the cost of employee, police, and firefighter pension plans maintained by municipalities, regional police forces, and councils of government.

Access Allocation Information

AG-385 Form

The Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) requires Pennsylvania municipalities that wish to participate in the General Municipal Pension System State Aid Program to certify certain information to the Department of the Auditor General each year. This information includes the total number and earnings of full-time police officers, paid firefighters, and non-uniformed employees who are members of a municipal pension plan.

Additionally, Act 205 requires municipalities that wish to receive a distribution of the Foreign Fire Insurance Tax to certify whether its fire protection service is provided solely by paid or by volunteer firefighters, or, if provided by both, the percentage of actual fire protection service provided by each type of firefighter.

To be eligible for an allocation of general municipal pension system state aid or the Foreign Fire Insurance Tax for the year 2024, your municipality must complete the online AG-385 certification form and personnel roster data, which must be received by the Department of the Auditor General no later than March 31, 2024.

Resources are available below.

E-filing Your AG-385 Form

User Guide: How To E-file Your AG-385 Form