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Audits

September 2, 2026

West Deer Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the West Deer Township Police Pension Plan, conducted by the Auditor General, examined compliance with state laws and regulations pertinent to municipal pension plans. The audit, focusing on specific periods between January 1, 2024, and December 31, 2025, included verification of state aid deposit, calculation of employer contributions, and employee contribution […]

September 2, 2026

West Deer Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the West Deer Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with relevant laws, regulations, and policies. The audit confirmed the pension plan’s adherence to state laws from January 1, 2024, to December 31, 2025, involving state aid deposits, employer contributions, employee […]

September 2, 2026

Shoemakersville Borough Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Shoemakersville Borough Police Pension Plan, mandated by Act 205, assessed if the plan adhered to relevant state laws and regulations. Conducted for the period January 1 to December 31, 2025, the audit verified state aid deposits, employer contributions, and the preparation of the actuarial valuation report. No employee contributions or […]

September 2, 2026

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

A compliance audit was conducted on the Shoemakersville Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan was administered in accordance with state laws, regulations, and local ordinances. The procedures involved reviewing the proper […]

September 2, 2026

Geistown Borough Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

The audit of the Geistown Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with applicable laws and procedures from January 1, 2025, to December 31, 2025. The audit confirmed compliance regarding state aid, employer contributions, and actuarial report submissions while noting that employee contributions were waived […]

September 2, 2026

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

A compliance audit was conducted on the Geistown Borough Non-Uniformed Pension Plan in Cambria County, Pennsylvania, for the year 2025. The audit, based on the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess the plan’s compliance with state laws, regulations, and local ordinances. The audit covered aspects such as the correct determination […]

September 2, 2026

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

The Eldred Township Non-Uniformed Pension Plan compliance audit, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated the plan’s adherence to state laws and regulations from January 1, 2021, to December 31, 2025. The audit focused on whether municipal officials addressed previous findings and if the […]

September 2, 2026

Cresson Township Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Cresson Township Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, verified that the plan is in compliance with applicable state laws, regulations, and policies. The audit reviewed actions from January 1, 2025, to December 31, 2025, focusing on state aid deposits, […]

September 2, 2026

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

A compliance audit of the Cresson Township Non-Uniformed Pension Plan was conducted to determine adherence to applicable state laws and regulations, as directed by the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on the accurate determination and deposit of state aid and employer contributions, the non-requirement of employee contributions, and the […]

September 2, 2026

West Mead Township, District Number 1 Volunteer Firefighters’ Relief Association, Inc. – Crawford County – Limited Procedures Engagement for the Period January 1, 2024 to December 31, 2025

The Limited Procedures Engagement (LPE) was conducted on the West Mead Township, District Number 1 Volunteer Firefighters’ Relief Association, Inc. for the period of January 1, 2024, to December 31, 2025. The primary objective was to ensure that funds were expended for authorized purposes and state aid was received and deposited according to legal requirements. […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General