DOWNINGTOWN, PA — A new audit by Pennsylvania Auditor General Timothy L. DeFoor found that the Downingtown Borough Non-Uniformed Pension Plan was administered in full compliance with state laws and municipal pension requirements — a clean audit outcome rarely achieved among local governments.
The compliance review, released in October 2025, covered the borough’s pension operations for the period ending December 31, 2024. The audit was conducted under the state’s Municipal Pension Plan Funding Standard and Recovery Act, known as Act 205, which governs how municipalities manage and report public pension funds.
Auditors examined Downingtown’s contributions, state aid deposits, and benefit calculations to determine whether the plan met all legal and administrative requirements. The report concluded that “in all significant respects, the Downingtown Borough Non-Uniformed Pension Plan was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances.”
The plan, established in 1965 and controlled by borough ordinance and labor agreements, covers 23 active employees and one former employee eligible for future benefits. The borough contributes 10 percent of each member’s compensation to the plan; employees are not required to contribute.
Financial records show that no state aid was allocated to the borough during the 2019–2024 review period. Instead, the municipality fully funded the plan through local contributions, which grew from $101,595 in 2019 to $181,753 in 2024.
The audit credited borough officials with maintaining accurate financial records and adhering to state timelines for actuarial reporting and pension plan filings. DeFoor’s office thanked local officials for their cooperation, noting that such findings demonstrate “strong fiscal oversight and compliance in local pension management.”
The full audit report is publicly available through the Pennsylvania Department of the Auditor General at PaAuditor.gov.
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