Auditor General DePasquale Releases Pension Plan Audits for Municipalities in 18 Counties

HARRISBURG, Pa., Sept. 18 -- The Pennsylvania Auditor General issued the following news release:

Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Adams, Allegheny, Beaver, Bucks, Cambria, Chester, Clearfield, Delaware, Erie, Fayette, Indiana, Lehigh, Luzerne, McKean, Mercer, Montgomery, Washington and York counties.

State pension aid for police, firefighters and non-uniformed municipal employee pensions is provided from a 2 percent tax on out-of-state casualty insurance premiums, a portion of the out-of-state fire insurance tax designated for paid firefighters, and any investment income earned on the collection of these taxes.

The objectives of pension plan audits are to determine, for the selected audit period, if the municipality complied with any prior audit recommendations and if the municipal pension plan is in compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances and policies.

Specifically, department auditors review issues including whether:

* state aid was properly determined and deposited according to the requirements of the Municipal Pension Plan Funding Standard and Recovery Act;

* employer contributions were determined and deposited in compliance with the plan's governing document and applicable state laws and regulations;

* employee contributions are required, and if so, whether they were properly determined and deposited into the pension plan;

* benefit payments were properly made only to those entitled to receive them;

* obligations for plan benefits were accurately determined under plan provisions and based upon complete and accurate participant data; and

* actuarial valuation reports were sent to the Public Employee Retirement Commission in accordance with state law and selected information provided on these reports is accurate, complete and in accordance with plan provisions to ensure compliance for participation in the state aid program.

The following audit reports are available online at:

http://www.auditorgen.state.pa.us/audit-reports

Adams

* Berwick Township Nonuniformed Pension Plan

Allegheny

* Coraopolis Nonuniformed Pension Plan

* Coraopolis Police Pension Plan

Beaver

* White Township Police Pension Plan

Bucks

* Dublin Borough Nonuniformed Pension Plan

* Dublin Borough Police Pension Plan

* Milford Township Nonuniformed Pension Plan

* Northampton Township Nonuniformed Pension Plan

* Northampton Township Police Pension Plan

Cambria

* Hastings Borough Nonuniformed Pension Plan

* Hastings Borough Police Pension Plan

Chester

* Spring City Borough Nonuniformed Pension Plan

* Spring City Borough Police Pension Plan

* West Pikeland Township Police Pension Plan

Clearfield

* Curwensville Borough Nonuniformed Pension Plan

* Curwensville Borough Police Pension Plan

Delaware

* Haverford Township Nonuniformed Defined Contribution Pension Plan

* Haverford Township Nonuniformed Pension Plan

* Haverford Township Police Pension Plan

Erie

* Amity Township Nonuniformed Pension Plan

* Leboeuf Township Nonuniformed Pension Plan

Fayette

* South Connellsville Borough Nonuniformed Pension Plan

* South Connellsville Borough Police Pension Plan

Indiana

* Rayne Township Nonuniformed Pension Plan

Lehigh

* Slatington Borough Nonuniformed Pension Plan

* Slatington Borough Police Pension Plan

Luzerne

* Avoca Borough Nonuniformed Employees Pension Plan

* Avoca Borough Police Pension Plan

* White Haven Borough Nonuniformed Pension Plan

* White Haven Borough Police Pension Plan

McKean

* Kane Borough Nonuniformed Pension Plan

* Kane Borough Police Pension Plan

Mercer

* Hempfield Township Nonuniformed Employees Pension Plan

* Hempfield Township Police Pension Plan

Montgomery

* Worcester Township Nonuniformed Pension Plan

Washington

* Donora Borough Nonuniformed Pension Plan

* Donora Borough Police Pension Plan

* North Bethlehem Township Nonuniformed Pension Plan

York

* North Codorus Township Nonuniformed Employees Pension Plan

* Spring Grove Borough Nonuniformed Pension Plan

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