Auditor General DePasquale Releases Pension Plan Audits for Municipalities in Twenty-Six Counties

HARRISBURG, Pa., March 6 -- The Pennsylvania Auditor General issued the following news release:

Auditor General Eugene DePasquale today released audits of municipal employee pension plans in Allegheny, Beaver, Berks, Bucks, Butler, Cambria, Centre, Columbia, Crawford, Dauphin, Franklin, Lackawanna, Lancaster, Luzerne, McKean, Mercer, Mifflin, Monroe, Montgomery, Pike, Schuylkill, Snyder, Somerset, Tioga, Washington, Westmoreland and York counties.

State pension aid for police, firefighters and non-uniformed municipal employee pensions is provided from a two-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: www.auditorgen.state.pa.us/Reports/MunPen.html.

Allegheny * Sharpsburg Borough Nonuniformed Pension Plan

* Sharpsburg Borough Police Pension Plan Beaver

* Independence Township Nonuniformed Pension Plan

* Independence Township Police Pension Plan Berks

* Western Berks Regional Police Pension Plan

Bucks * Tinicum Township Nonuniformed Pension Plan

* Tinicum Township Police Pension Plan

Butler

* Buffalo Township Nonuniformed Employees' Pension Plan

* Buffalo Township Police Pension Plan

* Middlesex Township Nonuniformed Pension Plan

* Middlesex Township Police Pension Plan

Cambria

* Conemaugh Township Nonuniformed Pension Plan

* Conemaugh Township Police Pension Plan

Centre

* Benner Township Nonuniformed Pension Plan

* Boggs Township Nonuniformed Pension Plan

Columbia

* North Centre Township Nonuniformed Pension Plan

Crawford

* Athens Township Nonuniformed Pension Plan

* Rome Township Nonuniformed Pension Plan

* Vernon Township Nonuniformed Pension Plan

* Vernon Township Police Pension Plan

Dauphin

* Susquehanna Township Nonuniformed Pension Plan

* Susquehanna Township Police Pension Plan

Franklin

* Peters Township Nonuniformed Pension Plan

Lackawanna

* Blakely Borough Nonuniformed Pension Plan

* Blakely Borough Police Pension Plan

Lancaster

* Drumore Township Nonuniformed Pension Plan

Luzerne

* Tiadaghton Valley Police Pension Plan

McKean

* Foster Township Nonuniformed Pension Plan

* Foster Township Police Pension Plan

Mercer

* Hermitage City Nonuniformed Pension Plan

* Hermitage City Police Pension Plan

Mifflin

* Derry Township Nonuniformed Pension Plan

Monroe

* Stroudsburg Borough Nonuniformed Pension Plan

Montgomery

* Lower Frederick Township Police Pension Plan

* Narberth Borough Nonuniformed Pension Plan

* Narberth Borough Police Pension Plan

* Upper Perk Police District Police Pension Plan

Pike

* Delaware Township Nonuniformed Pension Plan

* Shohola Township Nonuniformed Pension Plan

Schuylkill

* West Mahanoy Nonuniformed Pension Plan

* West Mahanoy Police Pension Plan

Snyder

* Freeburg Borough Nonuniformed Pension Plan

Somerset

* Brothersvalley Township Nonuniformed Pension Plan

* Stonycreek Township Nonuniformed Pension Plan

Tioga

* Wellsboro Borough Nonuniformed Pension Plan

* Wellsboro Borough Nonuniformed Union Pension Plan

* Wellsboro Borough Police Pension Plan

Washington

* McDonald Borough Nonuniformed Pension Plan

* McDonald Borough Police Pension Plan

Westmoreland

* Greensburg City Nonuniformed Pension Plan

* Greensburg City Police Pension Plan

* Latrobe City Nonuniformed Pension Plan

* Latrobe City Police Pension Plan

* Murrysville Municipality Comprehensive Municipal Pension Trust Fund

York

* Lower Windsor Township Nonuniformed Pension Plan

* Lower Windsor Township Police Pension Plan

* Warrington Township Nonuniformed Pension Plan

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