Resources for Municipal Pension Plans
Municipal Pension Audits
We are required to audit every municipality which received general municipal pension system state aid. The audits ensure that pension plans established by municipalities for their police officers, paid firefighters, and non-uniformed employees are properly funded and are administered in compliance with applicable laws, regulations, contracts, procedures, and policies.
Allocations
We are charged with administering Pennsylvania’s General Municipal Pension System State Aid Program that helps local governments defray the cost of employee, police, and firefighter pension plans maintained by municipalities, regional police forces, and councils of government.
AG-385 Form
The Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) requires Pennsylvania municipalities that wish to participate in the General Municipal Pension System State Aid Program to certify certain information to the Department of the Auditor General each year. This information includes the total number and earnings of full-time police officers, paid firefighters, and non-uniformed employees who are members of a municipal pension plan.
Additionally, Act 205 requires municipalities that wish to receive a distribution of the Foreign Fire Insurance Tax to certify whether its fire protection service is provided solely by paid or by volunteer firefighters, or, if provided by both, the percentage of actual fire protection service provided by each type of firefighter.
To be eligible for an allocation of general municipal pension system state aid or the Foreign Fire Insurance Tax for the year 2023, your municipality must complete the online AG-385 certification form and personnel roster data, which must be received by the Department of the Auditor General no later than March 31, 2023.
Resources are available below.