1
Table of Contents PAGE INTRODUCTION 1 INDEPENDENT AUDITORS REPORT 2 SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION BY PARTICIPATING MUNICIPALITY 4 NOTES TO SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION 24
In accordance with Governmental Accounting Standards Board (GASB) Statement No. 68 (GASB 68), employers (PMRS participating municipalities) are required to recognize their specific pension amounts, which include net pension liability (NPL), deferred outflows and inflows of resources, and pension expense. The total pension liability (actuarially determined pension benefits) less the value of the assets available in the plan to pay the pension benefits (fiduciary net position, or FNP) results in the NPL. This NPL will appear on the face of the employer s financial statements. The American Institute of Certified Public Accountants (AICPA) State and Local Government Audit and Accounting Guide, Chapter 13 Defined Benefit Pension Plans (Plan and Employer Considerations) (hereinafter referred to as A&A Guide ), addresses accounting and auditing issues faced by governmental employers that participate in agent multiple-employer defined benefit pension plans (agent plans), as well as best practice solutions to address those issues. A recommendation noted in the A&A Guide suggests that the plan (PMRS) prepare a Schedule of Changes in Fiduciary Net Position, by employer, and engage its auditor to opine on the schedule as a whole (not on each individual employer), combined with a SOC 1 Type 2 audit on the controls over the calculation and allocation of additions and deductions to the employer accounts. The SOC 1 Type 2 Audit Report can be found on the PMRS website. The attached Schedule of Changes in Fiduciary Net Position provides the information as suggested in the A&A Guide. In addition to the additions and deductions made to each participating municipality account, PMRS is also required to allocate the remaining assets held in trust to each participating municipality. The FNP or assets allocated to each municipality are used against its total pension liability, to determine the municipality s net pension liability. 1
CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS REPORT Pennsylvania Municipal Retirement Board Pennsylvania Municipal Retirement System Harrisburg, Pennsylvania We have audited the fiduciary net position as of, and the changes in fiduciary net position for the year then ended, included in the accompanying Schedule of Changes in Fiduciary Net Position by Participating Municipality (the Schedule) of the Pennsylvania Municipal Retirement System (the System), and the related notes. Management s Responsibility for the Schedule Management is responsible for the preparation and fair presentation of the Schedule in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the Schedule that is free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on the fiduciary net position and the changes in fiduciary net position included in the Schedule based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the fiduciary net position and the changes in fiduciary net position included in the Schedule are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Schedule. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the fiduciary net position and the changes in fiduciary net position included in the Schedule, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the fiduciary net position and the changes in fiduciary net position included in the Schedule in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the fiduciary net position and the changes in fiduciary net position included in the Schedule. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the Schedule referred to above presents fairly, in all material respects, the fiduciary net position of the System as of, and the changes in its fiduciary net position for the year then ended, in accordance with accounting principles generally accepted in the United States of America. 2
Pennsylvania Municipal Retirement Board Pennsylvania Municipal Retirement System Other Matters We have previously audited, in accordance with auditing standards generally accepted in the United States of America, the financial statements of the System as of and for the year ended, and our report thereon, dated June 29, 2017, expressed an unmodified opinion on those financial statements. Our audit of the financial statements of the System was conducted for the purposes of forming an opinion on the financial statements as a whole. The individual participating municipality information presented in each of the individual columns of the accompanying Schedule is presented for purposes of additional analysis and is not a required part of the financial statements. The individual participating municipality information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Each column of individual participating municipality information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the individual participating municipality information presented in each individual column of the accompanying Schedule is stated fairly, in all material respects, in relation to the financial statements of the System as a whole. We do not express an opinion on the fiduciary net position or changes in fiduciary net position of each individual municipality. The introduction section has not been subjected to the auditing procedures applied in the audit of the Schedule, and accordingly, we do not express an opinion or provide any assurance on it. Restriction on Use Our report is intended solely for the information and use of the Pennsylvania Municipal Retirement Board and the System s management, participating municipalities and their auditors and is not intended to be and should not be used by anyone other than these specified parties. a CliftonLarsonAllen LLP Harrisburg, Pennsylvania April 20, 2018 3
Investment PMRS 01-000-1 N Adams County DB 68,769,037 1,644,854 16,428 1,310,529 4,031,911 1,797,859 (3,443,180) (15,500) (197,528) - 73,914,410 36-003-3 N Adamstown Borough DC 199,307 14,328 160-12,057 3,980 - (140) (591) - 229,101 65-006-5 N Allegheny Township (Westmoreland County) DB 2,001,725 27,337-30,569 118,605 52,727 (48,191) (360) (5,811) - 2,176,601 02-424-6 N Allegheny Valley Joint Sewage Authority DB 2,661,239 23,446 40 46,648 154,776 73,074 (150,765) (420) (7,583) - 2,800,455 39-006-2 N2 Allentown City DB 135,637,277 2,222,923 17,820 1,738,658 7,769,184 3,833,927 (9,172,560) (16,900) (380,621) - 141,649,708 04-412-6 N Ambridge Borough Municipal Authority DB 1,128,025 28,196 15 22,423 71,645 21,557 (28,684) (140) (3,510) - 1,239,527 28-003-5 N Antrim Township DB 2,553,415 54,197 40 15,100 151,608 67,246 (61,221) (760) (7,427) - 2,772,198 03-003-3 N Apollo Borough DC 65,558 7,439 60-4,010 1,180 - (60) (196) - 77,991 03-003-3 P Apollo Borough Police DC 15,870 1,788 20-971 288 - (20) (48) - 18,869 03-408-6 N Armstrong Conservation District DC 409,580 18,894 180 27,343 23,918 5,279 (5,681) (140) (1,172) - 478,201 54-003-3 N Ashland Borough DB 2,928,438 15,080-12,550 168,188 22,461 (188,178) (520) (8,240) - 2,949,779 40-003-3 P Ashley Borough Police DB 1,228,719-40 - 71,117 (9,035) (61,485) (100) (3,484) - 1,225,772 15-003-3 N1 Atglen Borough DB 788,168 18,791 60 3,812 46,153 29,348 (56,843) (60) (2,261) - 827,168 15-003-3 N2 Atglen Borough (CB Plan) DC 14,713 6,851 40 4,812 1,143 (235) - (40) (56) - 27,228 20-003-5 N Athens Township DC 18,756 1,567 100-1,120 515 (569) (80) (55) - 21,354 15-006-3 N Avondale Borough DC 18,162 4,388 100 3,966 1,229 13 - (100) (60) - 27,698 65-015-3 N Avonmore Borough DB 137,413 7,383 - - 8,107 3,664 (3,833) (140) (397) - 152,197 65-406-6 N Avonmore Borough Municipal Authority DB 162,251 - - - 9,454 5,255 (5,785) (40) (463) - 170,672 06-415-6 N2 B.A.R.T.A. DB 4,012,811 (79,314) - - 229,482 214,381 (380,149) - (11,243) - 3,985,968 18-009-5 N Bald Eagle Township DB 472,454-20 1,337 27,407 17,303 (21,852) (100) (1,343) - 495,226 06-012-3 N Bally Borough DB 893,277 11,649 20-51,903 (135,163) (40,710) (220) (2,543) - 778,213 06-012-3 P Bally Borough Police DB 392,010 9,887 - - 22,978 4,088 (11,656) (80) (1,126) - 416,101 48-006-3 N1 Bangor Borough DB 1,221,895 102,761 280 3,530 72,486 30,411 (42,121) (280) (3,551) - 1,385,411 48-006-3 N2 Bangor Borough (CB Plan) DC - - - - - - - - - - - 48-406-6 N Bangor Borough Authority DC 82,749 16,675 140 9,826 5,411 186 (315) (140) (265) - 114,267 48-409-6 N Bath Borough Authority DC 368,653 18,342 140 2,726 21,951 9,741 (11,488) (140) (1,075) - 408,850 13-006-3 P Beaver Meadows Borough Police DC - 1,792 20 1,538 58 (186) - - (3) - 3,219 33-006-5 N Beaver Township DC 3,097 8,385 40-361 (364) - (20) (18) - 11,481 05-003-3 N Bedford Borough DB 2,853,197 39,130 400 21,940 142,535 128,981 (201,924) (340) (6,983) - 2,976,936 05-406-6 N Bedford Borough Water Authority DB 1,267,089 54,479 300 11,195 73,187 30,609 (89,175) (240) (3,586) - 1,343,858 05-418-6 N Bedford Township Municipal Authority DC 59,997 9,459 120 13,701 3,778 813 (4,421) (100) (185) - 83,162 09-003-5 N Bedminster Township DB 1,027,394 38,757 240 18,027 61,308 24,584 (8,647) (240) (3,004) - 1,158,419 09-003-5 P Bedminster Township Police DB 3,463,626 108,595 220 25,320 196,565 142,790 (94,410) (200) (9,630) - 3,832,876 65-018-5 N Bell Township DB 341,569 7,106-3,940 19,681 18,828 (28,729) (180) (964) - 361,251 26-406-6 N Belle Vernon Municipal Authority DC 645,851 26,399 220 17,300 40,431 15,740 (12,347) (180) (1,981) - 731,433 14-003-3 N1 Bellefonte Borough DB 10,727,713 428,066 1,000 58,695 622,546 375,593 (717,265) (1,000) (30,499) - 11,464,849 14-003-3 N2 Bellefonte Borough (CB Plan) DC 192,074 27,479 40 36,312 12,655 1,407 (1,479) (220) (620) - 267,648 07-012-3 N Bellwood Borough DB 708,354 27,773 240 10,707 44,484 17,859 (27,905) (220) (2,179) - 779,113 07-012-3 P Bellwood Borough Police DB 1,391,359 - - - 81,657 38,984 (28,727) (40) (4,000) - 1,479,233 63-012-3 N Bentleyville Borough DB 268,156 8,658 60 4,063 16,095 5,589 - (60) (789) - 301,772 63-012-3 P1 Bentleyville Borough Police DB 276,301 8,490 80-15,760 32,458 (25,941) (80) (772) - 306,296 63-012-3 P2 Bentleyville Borough Police (CB Plan) DC 67,732 6,400 - - 4,122 2,424 (4,236) - (202) - 76,240 06-477-7 N Berks-Lehigh Regional Police NU DB - - - - - - - - - - - 56-015-3 N1 Berlin Borough DB 1,341,828 65,914 200 15,439 77,909 47,958 (87,008) (180) (3,817) - 1,458,243 56-015-3 N2 Berlin Borough (CB Plan) DC 24,596 - - - 1,432 797 (941) - (70) - 25,814 03-012-5 N Bethel Township DB 179,976 9,812 80 1,440 10,637 3,891 (4,050) (80) (521) - 201,185 48-412-6 N Bethlehem Authority DB 353,862 10,341 100 6,753 20,578 16,265 (21,649) (100) (1,008) - 385,142 48-012-2 N2 Bethlehem City DB 121,861,953 1,164,619 13,380 1,657,679 7,190,240 3,238,546 (7,233,675) (12,980) (352,258) 1,242 127,528,746 48-415-6 N Bethlehem City Redevelopment Authority DB 777,814 27,349 100 9,191 45,140 39,274 (73,458) (100) (2,211) - 823,099 48-424-6 N Bethlehem Parking Authority DB 2,424,095 64,295 560 71,208 143,090 66,284 (88,057) (540) (7,010) - 2,673,925 04-018-3 N Big Beaver Borough DB 127,121 2,024 - - 7,453 3,902 (3,310) (140) (365) - 136,685 04-018-3 P Big Beaver Borough Police DB 184,259 - - - 10,736 5,591 (6,593) (20) (526) - 193,447 01-015-3 N1 Biglerville Borough DB 391,220 37,348 60 7,151 23,843 6,994 - (120) (1,168) - 465,328 4
Investment PMRS 01-015-3 N2 Biglerville Borough (CB Plan) DC 73,742-60 - 4,370 1,684 - - (214) - 79,642 01-015-3 P Biglerville Borough Police DB 334,819 32,071 40 5,148 20,394 5,415 - (40) (999) - 396,848 15-009-5 N Birmingham Township DB 549,706 13,781 - - 32,952 9,681 (6,719) (40) (1,614) - 597,747 15-009-5 P Birmingham Township Police DB 1,114,078 9,834 - - 66,134 25,571 - (80) (3,240) - 1,212,297 40-012-5 N Black Creek Township DC 401,795 6,744 200 1,819 25,590 1,058 (17,749) (200) (1,254) - 418,003 07-015-5 N Blair Township DB 707,294 38,501 240 5,572 47,668 7,100 (13,045) (200) (2,335) - 790,795 07-015-5 P Blair Township Police DB 1,814,467 55,793 180 12,857 105,383 46,602 (110,273) (180) (5,163) - 1,919,666 07-445-6 N Blair Township Water and Sewer Authority DC 137,527 8,309 140 22,293 6,802 3,043 (5,776) (140) (333) - 171,865 50-006-3 N Bloomfield Borough DB 197,283 7,833 60 2,693 11,848 4,090 - (60) (580) - 223,167 20-009-5 N Bloomfield Township DC 160,994 3,226 100 3,226 9,545 5,237 (29,192) (100) (468) - 152,568 20-406-6 N Bloomfield Township Sewage Authority DC 212,663 1,538 100 3,079 12,387 6,379 (10,616) (100) (607) - 224,823 52-003-5 N Blooming Grove Township DC 318,305 8,843 120 18,682 19,376 7,229 (5,233) (120) (949) - 366,253 14-009-5 N Boggs Township (Centre County) DC 532,917 8,957-7,036 30,899 18,984 (35,850) (140) (1,514) - 561,289 17-015-5 N Boggs Township (Clearfield County) DB 315,068 15,762 140-18,635 6,661 (5,075) (120) (913) - 350,158 13-009-3 N Bowmanstown Borough DC 129,395 3,758 120 6,410 7,856 2,566 (266) (120) (385) - 149,334 02-036-3 N Brackenridge Borough DB 1,792,418 - - 17,642 104,879 59,277 (63,656) (300) (5,138) - 1,905,122 42-430-6 N Bradford City Water Authority DC 4,990,805 128,484 540 125,978 296,717 92,100 (265,780) (480) (14,536) - 5,353,828 42-418-6 N Bradford Regional Airport Authority DB 529,342 - - 7,263 30,465 15,193 (11,911) (160) (1,493) - 568,699 36-012-5 N Brecknock Township DB 627,221 12,519 20 9,122 36,880 16,188 (17,008) (160) (1,807) - 682,975 36-012-5 P Brecknock Township Police DB 802,810 - - - 46,384 16,650 (43,158) (60) (2,272) - 820,354 19-021-5 N Briar Creek Township DB 360,419 19,503 120-21,335 9,590 (9,213) (100) (1,045) - 400,609 19-021-5 P Briar Creek Township Police DB 773,928 59,193 80-46,576 14,395 - (80) (2,282) - 891,810 02-051-3 N Bridgeville Borough DB 2,055,592 28,394 20 24,312 119,631 75,079 (111,385) (320) (5,861) - 2,185,462 04-024-3 N Bridgewater Borough DC 47,457 7,972 40-2,966 724 - (40) (145) - 58,974 04-024-3 P Bridgewater Borough Police DB 178,852 24,466 40-10,921 2,345 - (40) (535) - 216,049 04-027-5 N Brighton Township DB 1,875,453 39,837 280 16,895 110,311 56,675 (63,171) (280) (5,404) - 2,030,596 04-460-6 N Brighton Township Municipal Authority DB 1,319,872 9,680-10,276 77,244 42,992 (59,866) (180) (3,784) - 1,396,234 04-463-6 N Brighton Township Sewage Authority DB 664,718 21,948 140 7,891 40,142 15,850 (12,703) (140) (1,967) - 735,879 09-015-4 N Bristol Township DC 5,240,182 17,384 1,660 109,569 306,029 138,191 (207,311) (1,540) (14,993) - 5,589,171 05-012-5 N Broad Top Township DC 702,095 30,629 240 33,761 42,970 14,752 (7,982) (240) (2,105) - 814,120 33-402-6 N Brockway Area Sewage Authority DB 583,436 15,235 140 9,130 32,917 22,119 (55,661) (120) (1,613) - 605,583 33-015-3 N Brockway Borough DB 1,836,647 - - - 107,734 54,561 (39,605) (260) (5,278) - 1,953,799 33-403-6 N Brockway Borough Municipal Authority DB 781,784 3,707 20 8,684 46,932 32,789 (69,574) (180) (2,299) - 801,863 45-442-6 N Brodhead Creek Regional Authority DB 2,297,705 97,360 640 103,396 142,552 42,843 (41,036) (540) (6,984) - 2,635,936 62-006-5 N Brokenstraw Township DC 159,140 4,950 60 1,300 11,128 (2,705) - (60) (545) - 173,268 33-018-3 N Brookville Borough DB 2,349,032 56,566 320 14,790 136,719 82,750 (119,722) (300) (6,698) - 2,513,457 33-406-6 N Brookville Municipal Authority DB 2,554,472 43,156 360 25,751 149,861 76,723 (95,691) (320) (7,342) - 2,746,970 56-024-5 N Brothersvalley Township DC 412,279 40,800 200 8,700 25,111 6,504 (9,992) (200) (1,230) - 482,172 44-009-5 N Brown Township DB 1,391,451 50,092 300-81,191 53,576 (78,621) (260) (3,978) (123,033) 1,370,718 09-018-5 N Buckingham Township DB 6,167,038 185,613 820 56,032 374,030 163,722 (134,219) (820) (18,324) - 6,793,892 09-018-5 P Buckingham Township Police DB 10,097,734 226,331-52,273 601,065 191,953 (117,063) (480) (29,447) - 11,022,366 09-418-6 N Bucks County Redevelopment Authority DB 982,398 17,219 160 7,152 56,264 (83,320) (90,065) (160) (2,756) - 886,892 09-433-6 N Bucks County Water & Sewer Authority DB 34,846,610 1,751,273 3,480-2,084,874 494,644 (1,348,245) (3,300) (102,140) - 37,727,196 63-018-5 N Buffalo Township DB 157,763 10,217 200 9,487 9,195 6,442 (16,317) (140) (450) - 176,397 17-030-5 N Burnside Township DC 5,255-40 51 282 154 (618) (40) (14) - 5,110 32-024-5 N Burrell Township DB 1,043,000 12,552-9,245 57,538 21,699 (18,327) (240) (2,819) - 1,122,648 32-412-6 N Burrell Township Sewage Authority DB 306,485 14,736 60 5,362 18,899 6,185 - (60) (926) - 350,741 10-407-6 N Butler Area Public Library DB 726,675 - - 8,953 42,773 20,598 (17,848) (320) (2,096) - 778,735 36-015-5 N Caernarvon Township DC 567,283 7,967 200 6,505 34,079 11,641 (4,297) (200) (1,670) - 621,508 63-024-3 N California Borough DB 2,058,754 51,408 400 20,233 120,673 77,025 (125,156) (400) (5,912) - 2,197,025 63-024-3 P California Borough Police DB 3,466,956 - - 18,679 203,687 42,504 (74,903) (240) (9,979) - 3,646,704 15-012-4 N Caln Township DB 4,729,770 209,557 820-277,213 77,786 (146,841) (800) (13,581) - 5,133,924 11-416-6 N Cambria County Conservation & Recreation Authority DC 177,715 5,275 80 375 10,203 6,874 (16,872) (60) (500) - 183,090 5
Investment PMRS 11-024-5 N Cambria Township DB 3,259,932 122,672 400 17,606 198,213 98,280 (215,376) (380) (9,711) - 3,471,636 11-024-5 P Cambria Township Police DB 2,683,364 - - - 158,811 70,260 (6,609) (120) (7,780) - 2,897,926 11-436-6 N Cambria Township Sewer Authority DB 617,447 21,525 100 4,672 36,002 23,647 (42,066) (100) (1,764) - 659,463 11-439-6 N Cambria Township Water Authority DB 217,806 1,782-1,777 12,936 4,978 - (40) (634) - 238,605 20-015-3 N Cambridge Springs Borough DB 1,145,454 10,139-9,372 67,163 33,144 (38,300) (200) (3,290) - 1,223,482 20-015-3 P Cambridge Springs Borough Police DB 758,724 - - 6,288 44,669 20,364 (15,991) (100) (2,188) - 811,766 20-018-5 N Cambridge Township DC 89,406 6,584 120 908 5,467 2,816 (1,845) (120) (268) - 103,068 21-003-3 N1 Camp Hill Borough DB 2,655,417 108,549 20 975 151,044 226,149 (266,172) (440) (7,400) - 2,868,142 21-003-3 N2 Camp Hill Borough (CB Plan) DC - - 20 - - (20) - - - - - 21-003-3 P Camp Hill Borough Police DB 5,833,441-20 - 339,117 199,777 (235,621) (460) (16,614) - 6,119,660 61-009-5 N Canal Township DC 11,033 2,128 60 4,583 815 (73) - (60) (40) - 18,446 63-030-5 N Canton Township DC 940,769 33,609 160 5,890 56,407 17,479 (21,810) (300) (2,763) - 1,029,441 22-454-6 N Capital Region Water DB 9,742,688 214,627 2,340 388,245 593,887 200,706 (22,836) (1,940) (29,095) - 11,088,622 13-411-6 N Carbon County Conservation District DC 617,791 8,168 200 13,289 36,456 16,769 (16,366) (180) (1,786) - 674,341 30-409-6 N2 Carmichaels-Cumberland Joint Sewer Authority DB 698,558 - - 2,716 41,037 22,657 (15,056) (100) (2,010) - 747,802 02-054-3 N Carnegie Borough DB 3,131,928 110,962 560 24,388 170,049 43,612 (212,649) (540) (8,331) - 3,259,979 63-424-6 N Carroll Township Authority DB 672,946 11,726 220 9,626 39,691 23,786 (103,558) (180) (1,945) - 652,312 67-003-5 P Carroll Township Police DB 3,373,157 162,935 280 46,992 201,362 44,941 (56,068) (260) (9,865) - 3,763,474 01-019-3 N Carroll Valley Borough DB 1,284,866 101,043 380 16,328 72,531 41,191 (103,232) (360) (3,553) - 1,409,194 01-019-3 P Carroll Valley Borough Police DB 886,133 33,483-9,158 53,051 18,291 - (100) (2,599) - 997,417 11-027-3 N Carrolltown Borough DB 178,560 (13,892) 46 4,327 9,483 6,698 (7,929) (140) (465) - 176,688 11-027-3 P Carrolltown Borough Police DB 255,586 21,634 80-14,767 10,769 (21,483) (60) (723) - 280,570 54-021-5 N Cass Township DC 46,609 (20) 20 4,438 2,834 865 - (60) (139) - 54,547 19-418-6 N Catawissa Borough Municipal Water Authority DB 450,134 12,375-3,457 26,764 9,862 - (80) (1,311) - 501,201 30-009-5 N Center Township (Greene County) DC 547,604 22,886 240 6,743 32,944 12,921 (7,255) (240) (1,614) - 614,229 32-030-5 N Center Township (Indiana County) DB 1,652,299 44,511 360 19,578 96,529 53,124 (85,758) (340) (4,729) - 1,775,574 55-012-5 N Center Township (Snyder County) DC 57,133 1,025 60 971 3,188 4,426 (8,613) (60) (156) - 57,974 63-039-3 N Centerville Borough DC 546,852 19,451 200 16,546 32,347 14,621 (30,989) (200) (1,585) - 597,243 63-433-6 N Centerville Borough Sanitary Authority DB 292,986 13,293 80 3,909 17,168 10,174 (10,821) (80) (841) - 325,868 13-428-6 N Central Carbon Municipal Authority DB 102,025 3,746 20 2,372 5,300 169,854 (12,924) (40) (260) - 270,093 56-033-3 N Central City Borough DB 318,796 3,112 - - 18,468 11,057 (16,460) (100) (905) - 333,968 56-033-3 P Central City Borough Police DB 946,752 - - - 55,649 25,459 (16,541) (20) (2,726) - 1,008,573 32-421-6 N Central Indiana County Joint Sanitary Authority DB 150,648 8,476 80-9,340 3,045 (165) (80) (458) - 170,886 14-428-6 N Centre County Library & Historical Museum DB 1,590,696-60 15,871 93,177 30,887 (51,562) (620) (4,565) - 1,673,944 06-042-5 N Centre Township (Berks County) DB 431,110 26,679 100-26,439 9,729 (4,735) (100) (1,295) - 487,927 06-042-5 P Centre Township (Berks County) Police DB 513,914-60 - 29,256 20,892 (43,563) (60) (1,433) - 519,066 50-015-5 N Centre Township (Perry County) DC 288,607 6,032 100 9,853 17,461 6,034 - (100) (855) - 327,132 63-042-3 N Charleroi Borough DB 1,211,533 66,707 280 16,349 70,069 50,246 (89,254) (280) (3,433) - 1,322,217 61-012-5 N Cherrytree Township DB 408,184 17,992 160 11,941 24,287 10,231 (12,283) (140) (1,190) - 459,182 02-069-2 N Clairton City DB 2,786,875 - - 12,738 160,059 83,004 (193,667) (600) (7,841) - 2,840,568 02-069-2 F Clairton Firefighters DB 1,499,408 - - - 81,923 102,652 (251,253) (400) (4,014) - 1,428,316 02-069-2 P Clairton Police DB 404,204 202,191 500 38,433 23,658 (5,898) (122,693) (500) (1,159) - 538,736 16-412-6 N1 Clarion County Housing Authority DB 1,067,069 56,543 200-63,581 34,313 (45,632) (200) (3,115) - 1,172,759 16-412-6 N2 Clarion County Housing Authority (CB Plan) DC 33,672 12,782 160 15,185 2,603 (678) - (80) (128) - 63,516 16-018-5 N Clarion Township DC 421,039 14,041 160 3,388 24,959 11,608 (11,964) (160) (1,223) - 461,848 10-039-5 N Clay Township DC 267,872 20,616 140 5,280 16,192 5,650 (3,375) (120) (793) - 311,462 63-048-3 N Claysville Borough DC 92,903 4,057 120 371 5,521 2,504 (2,816) (120) (270) - 102,270 11-039-5 N Clearfield Township DB 102,134 6,536 120-6,131 2,009 - (120) (300) - 116,510 38-009-3 N Cleona Borough DC 32,716 11,641 - - 2,224 195 - (40) (109) - 46,627 32-039-3 N Clymer Borough DB 219,148 5,489 40-12,628 8,074 (13,092) (120) (619) - 231,548 32-039-3 P Clymer Borough Police DB 84,544 1,919 - - 5,007 1,733 - (40) (245) - 92,918 54-024-3 N Coaldale Borough DC 78,895 1,531 40 3,892 4,766 1,595 - (40) (233) - 90,446 13-430-6 N Coaldale-Lansford-Summit Hill Sewer Authority DC 371,163 10,597 120 7,219 20,564 (792) (9,465) (100) (1,007) - 398,299 20-024-3 N Cochranton Borough DB 275,753 12,866 120 6,297 16,548 7,030 (7,266) (120) (811) - 310,417 6
Investment PMRS 20-024-3 P Cochranton Borough Police DB 338,317 10,791 80-19,574 (32,697) (25,496) (80) (959) - 309,530 63-054-3 N Cokeburg Borough DC 539 541 40 541 54 (41) - (40) (3) - 1,631 06-045-4 P Colebrookdale Township Police DB 4,832,197 102,869-14,248 283,099 129,092 (171,944) (300) (13,869) - 5,175,392 46-018-3 N Collegeville Borough DB 2,159,123 116,243 320-115,018 62,376 (118,376) (300) (5,635) - 2,328,769 02-072-4 N Collier Township DB 2,849,814 97,487 780 44,356 164,330 (44,944) (156,603) (720) (8,051) - 2,946,449 23-030-3 N Collingdale Borough DB 2,794,294 62,808 400 31,357 167,013 (42,614) (108,103) (380) (8,182) - 2,896,593 19-448-6 N Columbia County Conservation District DC 518,270 6,095 240 26,534 31,157 11,605 (8,756) (220) (1,526) - 583,399 62-015-5 N Columbus Township DB 230,408 19,111 60 3,929 13,962 3,945 - (60) (684) - 270,671 23-036-5 N Concord Township DB 4,231,705 217,874 600 50,374 250,622 115,707 (138,430) (600) (12,278) - 4,715,574 32-042-5 N Conemaugh Township DB 430,896 21,277 200-25,499 8,660 (9,752) (180) (1,249) - 475,351 22-006-5 N Conewago Township DC 164,602 5,159 120 11,199 10,040 3,110 (1,068) (120) (492) - 192,550 20-910-7 P Conneaut Lake Regional Police DB 658,005 12,113 20-38,840 8,271 (8,127) (80) (1,903) - 707,139 20-033-3 N Conneautville Borough DC 270,168 6,720 60 3,654 15,906 8,193 (11,174) (60) (779) - 292,688 26-015-2 N Connellsville City DB 2,447,617-20 20,639 143,298 70,505 (71,162) (320) (7,020) - 2,603,577 26-427-6 N Connellsville Municipal Authority DB 1,560,290 49,292 260 17,444 93,346 50,188 (68,452) (260) (4,573) - 1,697,535 26-421-6 N Connellsville Redevelopment Authority DB 498,910 22,653 80 4,018 28,700 19,428 (39,462) (80) (1,406) - 532,841 46-021-3 N Conshohocken Borough DB 3,224,154 135,760 920 51,154 191,659 (63,017) (66,897) (780) (9,390) - 3,463,563 46-418-6 N Conshohocken Borough Authority DB 1,195,700 2,179-22,230 70,817 21,493 (25,493) (340) (3,469) - 1,283,117 04-036-3 N Conway Borough DB 870,473 28,271 200 7,185 50,606 33,348 (53,243) (200) (2,479) - 934,161 65-024-5 N Cook Township DC 162,892 15,731 - - 9,976 3,463 (3,257) (100) (489) - 188,216 43-006-5 N Coolspring Township DB 74,487 7,267 100-4,373 3,302 (4,607) (80) (214) - 84,628 43-400-6 N Coolspring, Jackson & Lake Latonka Joint Authority DC 2,169 638 20 638 155 (13) - (20) (8) - 3,579 39-436-6 N Coplay-Whitehall Sewer Authority DB 2,068,783 56,787 300 15,677 124,510 58,648 (56,664) (300) (6,100) - 2,261,641 61-024-5 N Cornplanter Township DC 211,632 13,188 220 19,356 13,290 3,560 (498) (220) (651) - 259,877 42-015-5 N Corydon Township DB 512,242 10,088 40-29,901 16,095 (18,240) (140) (1,465) - 548,521 35-030-5 N Covington Township DB 397,789 57,961 120 12,205 24,727 5,085 - (100) (1,211) - 496,576 35-030-5 P Covington Township Police DB 229,735 15,830 20 5,343 13,896 4,044 (1,931) (100) (681) - 266,156 61-027-5 N Cranberry Township DB 2,191,225 126,742 500 52,585 129,584 57,474 (71,914) (500) (6,348) - 2,479,348 02-081-4 N Crescent Township DB 646,506 8,864 20-38,203 23,226 (107,791) (160) (1,872) - 606,996 02-081-4 P Crescent Township Police DB 1,083,920 37,434 20-63,811 42,089 (29,951) (100) (3,126) - 1,194,097 54-027-3 N Cressona Borough DB 297,647 8,095 120 4,609 17,330 10,147 (15,492) (120) (849) - 321,487 54-415-6 N Cressona Borough Authority DB 197,571 - - 4,599 11,809 4,262 - (60) (579) - 217,602 04-478-6 N Creswell Heights Joint Authority DB 3,778,993 44,594 400 29,976 221,612 127,761 (177,114) (380) (10,857) - 4,014,985 63-057-5 N Cross Creek Township DB 257,930 11,060 20 4,474 15,361 5,825 (3,727) (100) (753) - 290,090 21-430-6 N Cumberland-Franklin Joint Municipal Authority DC 1,340,790 77,908 220 8,762 81,349 29,148 (7,597) (220) (3,985) - 1,526,375 17-451-6 N Curwensville Municipal Authority DC 610,781 14,214 160 33,213 38,634 9,102 (480) (140) (1,893) - 703,591 20-036-5 N Cussewago Township DC - 6,000 20-1,312 (1,483) - (20) (64) 23,702 29,467 35-033-3 N Dalton Borough DB 272,555 10,088 120-15,901 7,482 (9,816) (120) (779) - 295,431 47-009-3 P Danville Borough Police DB 3,226,615-20 21,917 198,464 25,586 (106,066) (260) (9,723) - 3,356,553 04-042-5 N Darlington Township DC 166,846 15,204 200 3,604 10,021 4,559 (3,077) (180) (491) (15,502) 181,184 04-042-5 P Darlington Township Police DC 4,999 - - - 296 119 - - (15) - 5,399 17-054-5 P Decatur Township Police DB 229,717 16,560 60-13,329 8,273 (16,165) (60) (653) - 251,061 63-060-3 N Deemston Borough DC 24,878 14,400 60-1,862 (96) (154) (60) (91) - 40,799 43-012-5 N Delaware Township DB 206,273 1,043 40-11,807 (6,004) (15,427) (80) (578) - 197,074 46-422-6 N1 Delaware Valley Municipal Management Association DB 5,533,433 396,488 600 104,954 357,121 78,137 (46,455) (580) (17,496) - 6,406,202 46-422-6 N2 Delaware Valley Municipal Management Association (CB Plan) DC 9,225 28,793 100 14,397 1,441 (1,997) - (40) (71) - 51,848 65-027-3 N Delmont Borough DB 257,765-20 - 15,015 8,838 (9,146) (140) (736) - 271,616 65-027-3 P Delmont Borough Police DB 1,060,374 19,284 20-51,234 31,241 (53,504) (80) (2,510) - 1,106,059 65-030-3 N Derry Borough DB 711,254 10,910 220 4,745 41,388 23,271 (36,482) (220) (2,028) - 753,058 22-012-5 N2 Derry Township (Dauphin County) DB 11,491,506 358,880 1,880 174,375 695,635 295,038 (416,231) (1,800) (34,080) - 12,565,203 22-012-5 N1 Derry Township (Dauphin County) (CB Plan) DC 1,204,289-200 - 71,029 31,208 (12,231) (200) (3,480) - 1,290,815 44-018-5 N Derry Township (Mifflin County) DC 907,051 20,160-17,610 53,071 26,146 (37,563) (320) (2,600) - 983,555 7
Investment PMRS 65-033-5 N Derry Township (Westmoreland County) DB 6,044,974 152,481 660 50,598 354,985 121,561 (229,523) (660) (17,391) - 6,477,685 65-421-6 N Derry Township Municipal Authority DB 838,048 30,949-13,910 50,998 21,614 (18,934) (220) (2,498) - 933,867 44-415-6 N Derry Township Sanitary Sewer Authority DC 250,371 7,711 80 12,859 15,288 4,897 - (80) (749) - 290,377 21-012-5 N Dickinson Township DC 435,191 19,119 300 11,701 25,821 11,218 (15,727) (260) (1,265) - 486,098 52-009-5 N Dingman Township DB 1,461,489 41,607 260-86,361 32,270 (26,784) (260) (4,231) - 1,590,712 10-060-5 N Donegal Township (Butler County) DC 40,364 2,900 80 2,104 2,326 1,582 (4,924) (80) (114) - 44,238 63-063-5 N Donegal Township (Washington County) DB 132,460 - - 781 7,508 7,146 (13,043) (60) (368) - 134,424 65-039-5 N Donegal Township (Westmoreland County) DB 1,000,544 29,274 220-58,913 36,994 (44,264) (220) (2,886) - 1,078,575 63-063-5 P Donegal Township Police (Washington County) DB 517,031 16,541 20 2,280 30,605 11,462 - (100) (1,499) (5,097) 571,243 40-039-5 N Dorrance Township DC 155,258 8,860 120 8,860 9,520 3,187 (2,533) (120) (466) - 182,686 46-024-5 N Douglass Township (Montgomery County) DB 2,048,920 100,198 280-123,898 36,472 (40,376) (280) (6,070) - 2,263,042 46-024-5 P Douglass Township (Montgomery County) Police DB 5,993,234 267,091 342-348,922 188,830 (271,650) (360) (17,094) - 6,509,315 06-054-5 P Douglass Township Police (Berks County) DB 2,013,685-40 - 117,565 54,476 (61,566) (160) (5,760) - 2,118,280 02-087-3 N Dravosburg Borough DB 325,220 12,990 40 5,869 19,289 8,666 (9,351) (40) (945) - 361,738 36-039-5 N Drumore Township DC 24,601 3,734 40-1,553 396 - (40) (76) - 30,208 09-030-3 N Dublin Borough DC 88,285 2,751 80-5,273 1,951 - (80) (258) - 98,002 09-030-3 P Dublin Borough Police DB 673,029 28,272 60-39,472 20,906 (26,146) (60) (1,934) - 733,599 17-457-6 N DuBois City Redevelopment Authority DB 205,923 - - - 11,779 8,056 (15,392) (20) (577) - 209,769 41-030-3 N Duboistown Borough DB 168,596 6,372 - - 9,735 6,954 (12,757) (120) (477) - 178,303 41-030-3 P Duboistown Borough Police DB 390,249 14,919 60-22,677 14,657 (25,672) (60) (1,111) - 415,719 17-466-6 N DuFAST Authority DC 238,709 13,681 20 15,458 13,893 5,057 (19,631) (160) (681) - 266,346 26-024-3 P Dunbar Borough Police DB 515,287 - - - 30,400 13,940 (4,814) (60) (1,489) - 553,264 50-018-3 N Duncannon Borough DB 878,324 9,262-9,335 50,453 37,691 (57,595) (240) (2,472) - 924,758 50-018-3 P Duncannon Borough Police DB 531,633 - - - 31,431 13,253 (2,599) (40) (1,540) - 572,138 07-021-3 N Duncansville Borough DC 177,169 13,000 200 1,679 9,099 5,470 (22,004) (160) (446) - 184,007 07-021-3 P Duncansville Borough Police DC 29,172 2,000 20 890 1,799 545 - (20) (88) - 34,318 48-024-5 N East Allen Township DB 1,236,499 75,348 380-73,160 15,009 (39,843) (360) (3,584) - 1,356,609 48-027-3 P East Bangor Borough Police DB 95,563 1,856 - - 5,671 1,753 - (20) (278) - 104,545 01-426-6 N East Berlin Area Joint Authority DB 232,029 13,171-7,136 14,006 4,226 - (80) (686) - 269,802 01-030-3 N East Berlin Borough DB 300,585 37,726 100-17,206 16,075 (37,192) (100) (843) - 333,557 01-030-3 P East Berlin Borough Police DB 424,829-20 - 21,630 16,324 (80,080) (20) (1,060) - 381,643 11-063-5 N East Carroll Township DB 82,190 19,506 40-5,498 578 - (40) (269) - 107,503 15-033-5 N1 East Coventry Township DB 1,261,879 65,999 160-75,112 28,578 (6,318) (160) (3,680) - 1,421,570 15-033-5 N2 East Coventry Township (CB Plan) DC 20,803 8,495 40 8,495 1,577 (356) - (40) (77) - 38,937 15-033-5 P East Coventry Township Police DB 1,934,668 138,787 180 9,031 119,246 32,727 (58,445) (160) (5,842) - 2,170,192 02-093-4 N East Deer Township DB 512,311 - - 5,270 30,354 13,050 (3,508) (60) (1,487) - 555,930 02-093-4 P East Deer Township Police DB 1,170,526 - - 2,487 69,062 18,417 (12,329) (40) (3,383) - 1,244,740 15-036-5 N East Fallowfield Township DC 376,475 19,343 260-22,634 8,742 (4,415) (240) (1,109) - 421,690 15-036-5 P East Fallowfield Township Police DB 1,420,035 95,265 200 28,752 81,128 36,246 (84,792) (180) (3,975) (11,970) 1,560,709 63-075-5 N East Finley Township DB 224,773 18,934 180 5,697 13,279 7,122 (14,401) (180) (651) - 254,753 03-033-5 P2 East Franklin Township Police DC 16,780 8,491 20 1,698 1,204 (111) - (20) (59) - 28,003 46-027-3 N East Greenville Borough DB 293,292 24,043 120-17,577 607 (3,930) (120) (861) - 330,728 22-015-5 N East Hanover Township DC 1,561,399 54,520 340 19,778 92,433 39,109 (46,629) (300) (4,528) - 1,716,122 65-042-5 N East Huntingdon Township DB 3,895,683 51,091-6,356 214,665 71,743 (199,591) (360) (10,517) - 4,029,070 67-036-5 N East Manchester Township DB 1,454,081 29,186 20 11,484 83,785 53,354 (106,205) (360) (4,105) - 1,521,240 15-042-5 N East Marlborough Township DB 2,627,093 48,474 180-163,897 65,187 (122,462) (180) (8,029) 190,248 2,964,408 15-042-5 P East Marlborough Township Police DB 123,862 19,488 20-8,293 1,390 - (20) (406) - 152,627 46-427-6 N East Norriton-Plymouth-Whitpain Joint Sewer Authority DB 3,436,905 - - 47,892 201,393 83,996 (78,853) (640) (9,866) - 3,680,827 21-015-4 P East Pennsboro Township Police DB 11,256,666 391,466-16,385 650,812 366,294 (460,704) (780) (31,884) - 12,188,255 04-048-3 N East Rochester Borough DB 320,664 7,769 140 2,842 17,984 18,709 (37,992) (120) (881) - 329,115 09-036-5 N1 East Rockhill Township DB 2,005,578 94,367 180 15,684 126,728 54,142 (101,657) (180) (6,209) - 2,188,633 09-036-5 N2 East Rockhill Township (CB Plan) DC - 656 20 656 3 (85) - - - - 1,250 45-015-3 N1 East Stroudsburg Borough DB 5,763,168 228,805 680 43,883 333,020 142,966 (221,526) (680) (16,315) - 6,274,001 45-015-3 N2 East Stroudsburg Borough (CB Plan) DC 26,427 14,911 140-1,750 (178) - (80) (86) - 42,884 8
Investment PMRS 63-078-3 N East Washington Borough DB 43,328 6,884-2,532 (4,105) 244,938 (242,455) (100) 201-51,223 63-078-3 P East Washington Borough Police DB 886,012 - - - 50,594 33,287 (69,391) (60) (2,479) - 897,963 55-407-6 N Eastern Snyder County Regional Authority DB 2,726,149 37,456 340 26,855 148,050 47,648 (81,683) (280) (7,253) - 2,897,282 48-030-2 N2 Easton City DB 19,340,603 389,598 4,080 483,853 1,121,050 582,692 (1,013,067) (3,840) (54,921) - 20,850,048 66-009-5 N Eaton Township DC 7,921 3,301 80 3,987 602 (168) (682) (80) (29) - 14,932 04-485-6 N Economy Borough Municipal Authority DC 113,057 9,238 180 279 7,945 (871) (2,113) (160) (389) 393 127,559 33-027-5 N Eldred Township (Jefferson County) DB 141,247 9,221 80-8,395 3,142 (2,094) (80) (411) - 159,500 45-018-5 N Eldred Township (Monroe County) DB 261,683 4,823 20 9,903 10,730 8,783 (72,531) (140) (526) - 222,745 62-024-5 N Eldred Township (Warren County) DC 255,812 12,091 80-15,438 5,685 (970) (80) (756) - 287,300 02-511-6 N Elizabeth Borough Municipal Authority DB 682,986 6,681-6,384 39,534 25,712 (37,834) (120) (1,937) - 721,406 02-111-4 N Elizabeth Township (Allegheny County) DB 4,239,301 43,818 40 22,576 245,793 38,736 (227,777) (940) (12,042) - 4,349,505 02-111-4 P Elizabeth Township (Allegheny County) Police DB 8,773,965 73,220 - - 517,915 136,595 (486,403) (480) (25,373) - 8,989,439 36-069-5 N Elizabeth Township (Lancaster County) DB 482,821 30,435 60-35,631 (3,335) - (60) (1,746) - 543,806 02-517-6 N Elizabeth Township Sanitary Authority DB 719,796 - - - 41,254 28,111 (50,932) - (2,021) - 736,208 22-436-6 N Elizabethville Area Authority DC 39,225 4,155 120 7,640 2,552 694 (2,323) (100) (125) - 51,838 25-030-5 N Elk Creek Township DC 126,700 8,658 180 1,980 7,675 4,401 (9,037) (160) (376) - 140,021 62-027-5 N Elk Township DC 94,752 2,911 (20) 2,416 5,633 2,300 (1,852) (120) (276) - 105,744 61-418-6 N Emlenton Area Municipal Authority DC 140,866 2,325 80 2,112 8,410 2,109 (6,473) (80) (412) - 148,937 61-030-3 N Emlenton Borough DC 203,361-100 2,209 12,000 4,789 (2,176) (80) (588) - 219,615 61-030-3 P Emlenton Borough Police DC 67,332-40 - 3,990 1,593 - (40) (195) - 72,720 12-006-3 N Emporium Borough DB 1,084,763 - - 11,686 63,393 18,443 (42,204) (280) (3,106) - 1,132,695 12-006-3 P Emporium Borough Police DB 1,567,146 - - - 92,139 41,831 (25,669) (80) (4,514) - 1,670,853 25-451-6 N Erie County Housing Authority DB 3,566,744 85,773 1,000 30,847 207,824 127,601 (232,682) (900) (10,182) - 3,776,025 02-117-3 N Etna Borough DB 1,477,309-20 13,094 87,163 40,182 (24,170) (260) (4,270) - 1,589,068 05-430-6 N Everett Area Municipal Authority DB 317,206 9,465 100 13,458 18,988 7,599 (6,564) (100) (930) - 359,222 05-030-3 N Everett Borough DB 430,613 42 20 4,670 25,442 12,655 (6,756) (120) (1,246) - 465,320 05-030-3 P Everett Borough Police DB 901,409 29,234 100-53,827 19,504 10 (100) (2,637) - 1,001,347 66-015-3 N Factoryville Borough DC 92,557 6,119 60 9,693 5,846 1,400 - (60) (286) - 115,329 66-015-3 P Factoryville Borough Police DC 71,036-20 - 4,037 2,849 (6,266) (20) (198) - 71,458 01-430-6 N Fairfield Municipal Authority DB 81,937 9,740 20-5,042 1,328 - (20) (247) - 97,800 65-051-5 N1 Fairfield Township DB 558,487 17,499 - - 33,064 11,713 (1,236) (120) (1,620) - 617,787 25-039-5 N Fairview Township DB 3,718,330 77,497 360 43,816 223,324 100,246 (65,747) (360) (10,941) - 4,086,525 25-036-5 P Fairview Township Police DB 616,968 - - - 36,365 15,840 (7,082) (20) (1,782) - 660,289 33-030-3 N Falls Creek Borough DB 206,620 14,600 180-12,358 4,409 (2,190) (160) (605) - 235,212 33-030-3 P Falls Creek Borough Police DB 266,708 - - - 15,432 (12,987) (13,512) (20) (756) - 254,865 09-039-5 N2 Falls Township DC 1,613,152 58,953 20 77,070 98,785 32,445 (5,191) (340) (4,840) - 1,870,054 16-027-5 N Farmington Township DB 398,398 12,243 103-23,411 10,132 (7,411) (120) (1,147) - 435,609 43-021-2 N Farrell City DB 2,938,259 88,270 660 16,273 153,732 67,065 (230,660) (640) (7,532) - 3,025,427 43-021-2 F Farrell City Firefighters DB 1,111,219 124,311 260 2,073 62,149 65,345 (213,384) (260) (3,045) - 1,148,668 43-021-2 P Farrell City Police DB 420,275 196,707 800 12,970 122,952 (331,696) (152,892) (120) (6,024) 6,301,273 6,564,245 02-521-6 N Fawn Township Sewage Authority DB 88,197 6,132 20-5,534 1,655 - (20) (271) - 101,247 02-520-6 N Fawn-Frazer Joint Water Authority DB 398,215 34,292 180 3,687 23,453 3,609 (39,865) (180) (1,149) - 422,242 26-441-6 N Fayette County Conservation District DC 198,166 10,257 160 11,000 12,126 3,711 (324) (160) (594) - 234,342 11-081-3 N Ferndale Borough DB 436,736 - - - 25,877 10,327 - (60) (1,268) - 471,612 58-027-3 N Forest City Borough DB 106,434 6,117 100 7,004 6,448 2,469 (4,050) (100) (316) - 124,106 58-027-3 P Forest City Borough Police DB 490,087-20 5,578 28,949 16,251 (13,461) (40) (1,418) - 525,966 27-000-1 N Forest County DB 7,159,186 131,733 1,860 167,149 406,688 219,609 (362,608) (1,720) (19,924) - 7,701,973 48-033-5 N1 Forks Township DB 3,804,696 138,926 840-223,052 114,085 (115,057) (820) (10,928) - 4,154,794 48-033-5 N2 Forks Township (CB Plan) DC - - 20 - - (20) - - - - - 02-129-5 N Forward Township DB 539,693 9,522 40 4,461 31,675 16,430 (19,093) (100) (1,552) - 581,076 02-529-6 N Forward Township Municipal Authority DB 41,311 - - - 2,448 978 - - (120) - 44,617 02-129-5 P Forward Township Police DB 1,744,805 21,806 - - 87,696 25,837 (108,422) (140) (4,296) - 1,767,286 54-048-5 N Foster Township DB 64,483 4,043 20-3,839 1,132 - (20) (188) - 73,309 39-021-3 N Fountain Hill Borough DB 785,616 39,619 260 12,220 42,132 32,687 (60,411) (220) (2,064) (56,196) 793,643 9
Investment PMRS 54-421-6 N Frackville Area Municipal Authority DC 42,028 4,275 120 5,880 2,739 488 - (120) (134) - 55,276 11-084-3 N Franklin Borough DB 230,146 - - - 13,407 8,624 (8,261) (60) (657) - 243,199 11-084-3 P Franklin Borough Police DB 376,204 - - - 22,123 11,188 (6,168) (20) (1,084) - 402,243 61-427-6 N Franklin City Housing Authority DC 561,218 10,011 160 14,279 32,943 16,387 (13,572) (160) (1,614) (25,028) 594,624 04-063-5 N Franklin Township (Beaver County) DB 1,304,141 92,927 500-75,845 47,133 (87,747) (500) (3,716) - 1,428,583 10-081-5 N Franklin Township (Butler County) DC 387,352 12,984 140 6,752 24,942 8,815 (18,501) (140) (1,222) (5,065) 416,057 13-018-5 N Franklin Township (Carbon County) DB 1,656,144 31,855 260 13,178 91,151 56,397 (99,279) (260) (4,466) - 1,744,980 30-021-5 N Franklin Township (Greene County) DC 2,911,873 60,000 380 14,945 172,406 76,796 (47,727) (360) (8,446) - 3,179,867 65-436-6 N Franklin Township Municipal Sanitary Authority DB 4,619,772 254,940 540 52,751 276,568 133,758 (189,668) (500) (13,549) - 5,134,612 04-063-5 P Franklin Township Police (Beaver County) DB 199,315 9,060 40-11,602 5,929 (10,476) (60) (568) - 214,842 30-421-6 N Franklin Township Sewer Authority DB 1,134,647 6,596-19,667 67,285 36,067 (26,592) (220) (3,296) - 1,234,154 67-057-3 N Franklintown Borough DC 58,139 8 40-3,336 2,282 (3,965) (40) (163) - 59,637 02-138-5 N Frazer Township DB 372,277 24,368 80-23,151 11,876 (6,400) (80) (1,134) - 424,138 02-138-5 P Frazer Township Police DB 117,710 24,816 40 5,851 8,331 (55) - (40) (408) - 156,245 02-539-6 N Frazer Transportation Authority DB 77,235 - - - 4,363 3,705 (7,748) (20) (214) - 77,321 38-415-6 N Fredericksburg Sewer & Water Authority DB 229,917 14,696 120-13,787 4,155 - (120) (675) - 261,880 55-021-3 N Freeburg Borough DB 176,467 7,047 - - 10,503 3,351 - (60) (515) - 196,793 04-066-3 N Freedom Borough (Beaver County) DC 137,492 10,037 80 2,939 8,280 4,810 (4,321) (80) (406) - 158,831 07-027-5 N Freedom Township DB 372,565 27,561 120-22,114 10,254 (9,820) (120) (1,083) - 421,591 07-027-5 P Freedom Township Police DB 157,964 13,806 20-9,492 1,934 - (40) (465) - 182,711 62-033-5 N Freehold Township DB 142,340 2,921-1,491 8,487 3,309 (492) (80) (416) - 157,560 40-072-3 N Freeland Borough DB 328,582 - - 2,447 19,413 8,392 (3,999) (80) (951) - 353,804 40-430-6 N Freeland Borough Municipal Authority DB 1,903,017 - - 14,944 111,118 (7,167) (71,552) (360) (5,444) - 1,944,556 40-072-3 P Freeland Borough Police DB 1,297,300 - - 7,407 75,245 74,556 (65,101) (140) (3,686) - 1,385,581 03-045-3 N Freeport Borough DC 381,831 7,581 100 9,615 22,504 7,969 - (100) (1,103) - 428,397 61-036-5 N Frenchcreek Township DB 267,091 12,115 220 6,430 15,760 8,085 (12,892) (200) (772) - 295,837 03-048-5 P Gilpin Township Police DB 529,459 7,162 40-26,028 7,782 (32,360) (40) (1,275) - 536,796 17-063-5 N Girard Township DC 106,400 12,480 60-6,593 1,895 - (60) (323) - 127,045 62-036-5 N Glade Township DC 676,197 9,802 20 17,020 39,946 17,920 (22,378) (140) (1,957) - 736,430 11-474-6 N Glendale Valley Municipal Authority DC 21,801 3,669 120 8,169 1,491 (75) - (120) (73) - 34,982 38-418-6 N Greater Lebanon Refuse Authority DB 4,912,015 113,725 760 86,015 296,208 123,514 (134,669) (720) (14,512) - 5,382,336 04-075-5 N Greene Township DC 698,755 22,664 220 7,081 40,265 38,940 (62,259) (220) (1,973) - 743,473 07-030-5 N Greenfield Township (Blair County) DB 322,429 10,798 200-19,254 (17,792) (20,775) (180) (943) - 312,991 07-030-5 P Greenfield Township (Blair County) Police DB 1,373,889 - - - 80,503 39,571 (32,179) (120) (3,944) - 1,457,720 25-054-5 N Greenfield Township (Erie County) DB 450,222 12,512-13,377 25,695 9,183 (10,328) (180) (1,259) - 499,222 35-051-5 N Greenfield Township (Lackawanna County) DC 55,241 6,000 60-3,272 1,391 (3,175) (60) (160) - 62,569 65-057-2 N Greensburg City DB 10,678,267 174,964 1,820 81,493 627,678 196,916 (465,410) (1,720) (30,751) - 11,263,257 43-036-3 N Greenville Borough DB 3,279,126 41,756 20 23,048 190,994 103,418 (175,931) (680) (9,357) - 3,452,394 43-036-3 F Greenville Borough Firemen DB 2,800,121 51,033 220 9,170 162,163 70,068 (165,335) (220) (7,945) - 2,919,275 43-036-3 P Greenville Borough Police DB 6,639,021 62,507 20-371,059 49,371 (354,018) (400) (18,179) - 6,749,381 43-418-6 N Greenville Municipal Authority DB 744,487 7,343 40 15,947 43,511 25,275 (55,175) (320) (2,132) - 778,976 28-433-6 N Guilford Township Authority DB 1,147,646 19,425 20 18,946 68,912 28,610 (19,566) (240) (3,376) - 1,260,377 28-436-6 N Guilford Water Authority DB 2,515,048 25,281 20 45,448 148,048 78,403 (118,053) (440) (7,253) - 2,686,502 45-021-5 N Hamilton Township DC 1,297,956 21,680 220 14,067 68,196 (440) (44,843) (180) (3,341) - 1,353,315 01-051-5 N Hamiltonban Township DB 192,875 25,462 40-12,540 3,254 - (60) (614) - 233,497 01-051-5 P Hamiltonban Township Police DB 182,461 - - - 10,569 5,832 (8,827) (20) (518) - 189,497 42-030-5 N Hamlin Township DC - - 60 - - (60) - - - - - 04-078-5 N2 Hanover Township (Beaver County) DC 14,840 7,979 20 3,990 1,138 (246) - (20) (56) - 27,645 39-024-5 N Hanover Township (Lehigh County) DC 612,184 34,463 220 20,230 37,277 12,552 (4,999) (220) (1,826) - 709,881 22-030-2 N Harrisburg City-Plan B DB 69,788,087 144-332,840 4,026,569 1,280,608 (4,065,011) (8,220) (197,266) - 71,157,751 22-030-2 F Harrisburg Fire-Plan B DB 69,259,543 280,858-262,850 3,985,356 2,443,062 (3,823,520) (4,240) (195,247) - 72,208,662 02-156-4 N Harrison Township DB 3,991,682 18,357-24,407 233,867 128,879 (153,282) (480) (11,457) - 4,231,973 02-553-6 N Harrison Township Water Authority DB 2,491,406-40 32,806 146,064 74,207 (81,996) (420) (7,156) - 2,654,951 40-078-3 P Harveys Lake Borough Police DB 955,674 - - - 56,504 24,416 (4,242) (80) (2,768) - 1,029,504 10
Investment PMRS 64-406-6 N Hawley Area Authority DC 116,723 5,337 140 3,011 6,949 43,961 (5,247) (140) (340) - 170,394 09-042-5 N Haycock Township DB 713,440 31,860 120-40,473 (54,878) (22,337) (100) (1,983) - 706,595 40-469-6 N Hazleton Transit Authority DB 46,337 - - - 2,723 1,934 (816) (20) (133) - 50,025 67-072-5 P Heidelberg Township Police DB 124,741 - - - 6,836 10,612 (20,203) (20) (335) - 121,631 67-075-5 P Hellam Township Police DB 2,524,283 86,048 300-148,733 81,744 (116,247) (280) (7,287) - 2,717,294 48-466-6 N Hellertown Borough Authority DB 959,056 11,193 20 20,446 56,325 30,403 (50,955) (220) (2,759) - 1,023,509 19-048-5 N Hemlock Township DB 483,640 21,716 160-30,484 (14,776) (23,605) (160) (1,493) - 495,966 19-048-5 P Hemlock Township Police DB 710,468 34,059 200-42,263 16,422 (10,153) (200) (2,071) - 790,988 31-045-5 N Henderson Township DC 31,377 1,000 40 3,080 1,920 539 - (40) (94) - 37,822 43-045-2 N Hermitage City DB 15,438,017 337,125 2,160 130,421 909,558 539,678 (653,879) (2,100) (44,560) 6,105 16,662,525 09-045-5 N Hilltown Township DB 3,911,525 81,364 20-228,783 102,513 (58,721) (440) (11,208) - 4,253,836 09-045-5 P Hilltown Township Police DB 11,531,844 277,890 480 80,524 639,837 121,131 (327,058) (480) (31,346) - 12,292,822 09-457-6 N Hilltown Township Water & Sewer Authority DC 538,771 18,141 160 24,188 32,641 11,309 (2,816) (140) (1,599) - 620,655 07-033-3 N Hollidaysburg Borough DB 7,884,077 140,048 331-459,225 198,420 (380,783) (1,040) (22,498) 34,735 8,312,515 32-063-3 N Homer City Borough DB 1,591,257 63,080 340-93,689 45,409 (49,206) (340) (4,590) - 1,739,639 15-075-3 N Honey Brook Borough DC 3,305 - - - 1 195 - - - (3,501) - 15-075-3 P Honey Brook Borough Police DB 117,171 18,974 20-7,160 1,456 - (20) (351) - 144,410 04-090-4 N Hopewell Township (Beaver County) DB 6,120,562 156,860 1,100 55,279 352,454 71,043 (491,488) (1,000) (17,267) - 6,247,543 21-021-5 N Hopewell Township (Cumberland County) DC 279,978 7,815 200 12,650 16,805 6,822 (5,990) (200) (823) - 317,257 63-096-5 N Hopewell Township (Washington County) DC 138,263 4,745 180-8,127 3,599 (2,371) (160) (398) (1,877) 150,108 67-078-5 N Hopewell Township (York County) DB 761,201 33,415 200 6,983 37,572 8,716 (24,332) (180) (1,841) - 821,734 46-048-5 N Horsham Township DB 6,535,180 119,198 1,360 94,184 384,826 194,764 (221,611) (1,280) (18,853) - 7,087,768 46-460-6 N Horsham Water and Sewer Authority DB 2,705,714 101,013 600 33,783 163,201 62,397 (111,516) (560) (7,995) - 2,946,637 27-015-5 N Howe Township DC 236,910 4,629 100-12,742 8,065 (54,522) (80) (624) 3,605 210,825 40-090-3 N Hughestown Borough DC 37,927 1,235 60-2,085 (1,638) (7,059) (60) (102) - 32,448 41-407-6 N Hughesville-Wolf Township Joint Municpal Authority DC 258,725 14,668 100 5,776 15,731 5,608 (1,865) (100) (771) - 297,872 22-036-3 N Hummelstown Borough DB 2,518,355 61,529 200 14,863 148,695 68,024 (59,972) (200) (7,285) - 2,744,209 22-036-3 P Hummelstown Borough Police DB 3,385,557 61,515 40-178,625 70,392 (128,778) (200) (8,751) - 3,558,400 40-093-5 N Hunlock Township DB 443,138 18,159 80-26,475 9,514 - (80) (1,297) - 495,989 31-051-3 N Huntingdon Borough DB 7,000,658 109,980 1,280 79,852 395,983 (23,304) (437,326) (1,220) (19,400) (34,735) 7,071,768 40-096-5 N Huntington Township DB 697,725 13,090-8,607 41,286 17,927 (11,555) (120) (2,023) - 764,937 17-087-5 N Huston Township DB 107,813 - - - 6,315 3,045 (2,631) (40) (309) - 114,193 05-042-3 N Hyndman Borough DB 857,431 19,784 140-48,949 38,740 (71,910) (140) (2,398) - 890,596 05-436-6 N Hyndman Borough Municipal Authority DB 118,231 8,287 40-7,021 2,376 - (40) (344) - 135,571 05-042-3 P Hyndman Borough Police DB 586,657 - - - 10 37,318 - - (1) (623,984) - 04-093-5 P Independence Township Police DB 699,542 9,283 - - 40,533 24,357 (36,291) (120) (1,986) - 735,318 32-435-6 N Indiana County Conservation District DC 301,236 9,536 43 11,163 18,075 8,278 (10,298) (180) (886) - 336,967 32-453-6 N Indiana County Solid Waste Authority DC 524,094 12,037 300 20,229 32,032 8,854 (2,123) (300) (1,569) - 593,554 30-039-5 N Jackson Township (Greene County) DC 61,429 3,948 20-3,722 1,241 - (100) (182) - 70,078 38-024-5 N Jackson Township (Lebanon County) DB 951,486 25,662 - - 55,446 30,849 (40,770) (160) (2,716) - 1,019,797 40-099-5 N Jackson Township (Luzerne County) DC 527,066 12,622 140 14,708 31,296 13,183 (10,771) (140) (1,533) - 586,571 55-024-5 N Jackson Township (Snyder County) DC 125,498 1,852 100 4,042 7,525 3,443 (7,606) (100) (369) - 134,385 58-063-5 N Jackson Township (Susquehanna County) DC 144,843 4,197 100 11,481 8,954 2,644 - (100) (439) - 171,680 61-042-5 N Jackson Township (Venango County) DC - - - - - - - - - - - 40-099-5 P Jackson Township Police (Luzerne County) DB 506,142 19,351 100-29,428 17,337 (29,777) (80) (1,442) - 541,059 11-484-6 N Jackson Township Water Authority DB 409,910 15,059 120 14,612 24,667 (101,403) (7,820) (120) (1,208) - 353,817 65-072-2 N Jeannette City DB 3,422,635 203,419 1,020 42,115 200,200 125,335 (231,802) (980) (9,808) - 3,752,134 33-423-6 N Jefferson Conservation District DB 729,328 14,302-17,107 43,971 16,478 (4,597) (120) (2,154) - 814,315 33-000-1 N Jefferson County DB 24,766,648 554,841 720 404,188 1,449,828 695,941 (1,281,852) (5,380) (71,029) - 26,513,905 63-105-5 N Jefferson Township (Washington County) DB 62,326 6,261 60-3,925 1,494 (2,266) (60) (192) - 71,548 27-018-5 N Jenks Township DC 406,890 11,000 40-23,460 14,725 (25,313) (240) (1,149) (3,605) 425,808 56-433-6 N Jenner Area Joint Sewer Authority DC 238,722 9,598 100-14,337 5,167 - (100) (702) - 267,122 56-063-5 N Jenner Township DB 1,127,027 56,635 300-58,761 37,907 (70,099) (260) (2,879) - 1,207,392 35-060-3 N Jessup Borough DC - 5,241 60-236 (473) - (60) (12) 4,240 9,232 11