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PA Department of the Auditor General

Seven Springs Borough Police Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Seven Springs Borough Police Pension Plan in Somerset County, Pennsylvania. The audit, authorized by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine the plan’s adherence to relevant laws, regulations, and policies between January 1, 2025, and December 31, 2025. The audit confirmed that state […]

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Elkland Borough Police Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Elkland Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examined the plan’s administration for compliance with state laws and regulations for 2025. The audit ensured state aid and employer contributions were properly calculated and deposited. No employee contributions or benefit calculations were required. […]

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Elkland Borough Non-Uniformed Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Elkland Borough’s Non-Uniformed Pension Plan was completed under Act 205, addressing previous and current compliance with pension fund regulations. The audit aimed to ascertain if prior recommendations were applied and whether the plan adhered to state laws and local policies between January 2024 and December 2025. It involved reviewing state aid […]

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Economy Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Economy Borough Police Pension Plan was conducted under Act 205 of 1984 to verify adherence to relevant laws and policies. The audit covered state aid, employer and employee contributions, benefit calculations, and actuarial valuations for the 2025 calendar year. The findings revealed compliance in most areas, except for awarding a […]

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Economy Borough Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was performed on Economy Borough’s Non-Uniformed Pension Plan to assess adherence to relevant state laws and guidelines, particularly under Act 205. The audit covered the period from January 1, 2025, to December 31, 2025, focusing on proper deposit and management of state aid and proper calculation and disbursal of retirement benefits. The […]

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Chartiers Township Police Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Chartiers Township Police Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to assess whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances. Methodologies used included verifying state aid […]

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Chartiers Township Non-Uniformed Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Chartiers Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to evaluate corrective actions on prior findings and compliance with state laws, regulations, and plan policies. The audit, covering January 1, 2024, to December 31, 2025, assessed whether state aid, […]

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Brecknock Township Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Brecknock Township Police Pension Plan in Berks County, Pennsylvania, was conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances during the period from January 1, 2025, to December […]

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Brecknock Township Non-Uniformed Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Brecknock Township Non-Uniformed Pension Plan, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, and administrative procedures for the period from January 1, 2024, to December 31, 2025. The audit objectives were to ensure corrective actions addressed previous […]

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Bellevue Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The Bellevue Borough Police Pension Plan underwent a compliance audit as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that corrective actions from a previous report were implemented and that the plan adhered to applicable laws and policies. The audit covered state aid allocations, employer and employee […]

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