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PA Department of the Auditor General

Published February 3, 2025

About This Audit

The compliance audit for the Scott Township Police Pension Plan in Columbia County, Pennsylvania, was conducted under authority from the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, although not performed according to Government Auditing Standards, aimed to verify compliance with applicable state laws, regulations, contracts, and local ordinances. The audit reviewed state aid deposits, employer contributions, employee contribution waivers, retirement benefit disbursements, and actuarial valuation report submissions for the period from January 1, 2023, to December 31, 2023. The main finding was incorrect data on Certification Form AG 385, leading to a $22,551 underpayment of state aid due to oversight by plan officials. This issue highlighted the need for improved internal controls to ensure accurate data reporting. Management agreed with this finding, and future compliance will be evaluated. This report reflects the administration’s cooperation and emphasizes compliance with legal and regulatory requirements.

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Pennsylvania Department
of the Auditor General