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AuditsAudit Category: Municipal Pensions

February 3, 2025

Upper Providence Township Non-Uniformed Pension Plan – Delaware County – Audit Period Ended December 31, 2023

The compliance audit conducted on the Upper Providence Township Non-Uniformed Pension Plan aimed to ensure adherence to applicable state laws, regulations, and local ordinances based on the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The scope was limited to determining compliance in categorized areas for the 2023 fiscal year, including state aid […]

February 3, 2025

Upper Dublin Township Non-Uniformed Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

from the Commonwealth in 2021 due to the failure to accurately certify an eligible employee. The compliance audit of the Upper Dublin Township Non-Uniformed Pension Plan was conducted in accordance with Act 205, though not necessarily with Government Auditing Standards. The audit aimed to verify corrective actions taken on prior findings and to ensure compliance […]

February 3, 2025

Shenango Township Non-Uniformed Union Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

A compliance audit was conducted on Shenango Township’s Non-Uniformed Union Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit assessed if municipal officials addressed previous findings and whether the pension plan adhered to relevant laws and regulations. Focus areas included proper determination and timely deposit of […]

February 3, 2025

Shenango Township Non-Uniformed Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

The Shenango Township Non-Uniformed Pension Plan underwent a compliance audit to assess adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions taken on prior findings and ensure administration compliance with state laws and regulations between January 1, 2022, and December 31, 2023. The audit found compliance […]

February 3, 2025

Scott Township Non-Uniformed Pension Plan – Columbia County – Audit Period Ended December 31, 2023

The compliance audit for Scott Township’s Non-Uniformed Pension Plan assesses its adherence to state laws, regulations, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act. Conducted by the Auditor General, the audit reviews the proper determination and deposition of state aid, calculations of employer contributions, retirement benefits disbursement, and submission of […]

February 3, 2025

New Holland Borough Non-Uniformed Pension Plan – Lancaster County – Audit Period Ended December 31, 2023

A compliance audit was conducted for the New Holland Borough Non-Uniformed Pension Plan in Lancaster County, Pennsylvania, as mandated by Act 205. This audit evaluated the pension plan’s administration, focusing on compliance with state laws, regulations, contracts, procedures, and local policies. The audit aimed to verify if municipal officials had addressed prior findings and ensured […]

February 3, 2025

Moore Township Non-Uniformed Pension Plan – Northampton County – Audit Period Ended December 31, 2023

The compliance audit of the Moore Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the plan’s administration for the period of January 1 to December 31, 2023. The objectives were to assess the proper determination and deposit of state aid, employer contributions, calculation of […]

February 3, 2025

Millville Borough Non-Uniformed Pension Plan – Columbia County – Audit Audit Period January 1, 2020 to December 31, 2023

The compliance audit of Millville Borough’s Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, evaluated compliance with local and state regulations and assessed corrective actions from prior audits. Authorized by Act 205 of 1984, the Auditor General’s Office oversaw the audit, focusing on municipal response to previous findings and adherence to state […]

February 3, 2025

Lower Towamensing Township Non-Uniformed Cash Balance Pension Plan – Carbon County – Audit Period Ended December 31, 2023

A compliance audit of the Lower Towamensing Township Non-Uniformed Cash Balance Pension Plan, conducted under authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed adherence to state laws and regulations from 2019 to 2023. The audit evaluated corrective actions from prior reports and the proper administration of the pension plan, ensuring that […]

February 3, 2025

Lower Towamensing Township Non-Uniformed Pension Plan – Carbon County – Audit Period Ended December 31, 2023

The compliance audit of the Lower Towamensing Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess if previous audit findings were addressed and if the pension plan complied with state regulations. While the audit found general compliance, it highlighted repeated issues from a prior report. Specifically, […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General