Home » Audits

Audits

October 28, 2026

Wilkes-Barre Township Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Wilkes-Barre Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws and regulations during 2025. The audit confirmed compliance in most areas, but highlighted a finding of incorrect data on Certification Form AG 385, resulting in a $13,332 […]

October 28, 2026

Wilkes-Barre Township Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit conducted on the Wilkes-Barre Township Non-Uniformed Pension Plan aimed to assess its compliance with applicable state laws, regulations, contracts, procedures, and local ordinances, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. Covering the period from January 1, 2025, to December 31, 2025, the audit evaluated the proper determination […]

October 28, 2026

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

A compliance audit was conducted on the Wernersville Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, to assess adherence to state laws, regulations, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify whether previous recommendations were implemented and if the pension plan complied with […]

October 28, 2026

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

The compliance audit of the Tunkhannock Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure the plan’s administration compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit, reviewing the period from January 1, 2025, to December 31, 2025, assessed the correct determination […]

October 28, 2026

Trainer Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Trainer Borough Police Pension Plan, conducted under Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, and local policies for the year 2025. The audit ensured that state aid was appropriately managed, employer and employee contributions were correctly calculated and deposited, and that the […]

October 28, 2026

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

A compliance audit of the Trainer Borough Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure corrective actions from prior reports were implemented and the plan adhered to state laws, regulations, contracts, administrative procedures, and local […]

October 28, 2026

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

A compliance audit conducted on the Topton Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2025, assessed compliance with state laws, regulations, and local policies, as required by Act 205. The audit objectives were to evaluate if Topton Borough addressed previous audit findings and if the pension plan was administered […]

October 28, 2026

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

A compliance audit of the Thornbury Township Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), was conducted to assess if the plan was managed in line with state laws and regulations. The audit examined state aid deposits, employer contributions, and retirement benefit calculations between January […]

October 28, 2026

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

A compliance audit was conducted on the Summit Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). This audit aimed to evaluate if previous corrective measures were appropriately implemented and to verify the plan’s adherence to state laws, regulations, and policies. […]

October 28, 2026

Slippery Rock Borough Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Slippery Rock Borough Police Pension Plan, conducted by the Auditor General under Act 205, aimed to ascertain whether the pension plan adhered to state laws, regulations, and local policies for the calendar year 2025. The audit assessed the accurate determination and timely deposit of state aid, verification of employer contributions, […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General