Area municipalities with pension plans that are "distressed" and underfunded, according to the Pennsylvania Auditor General:

Carbon County:LansfordNesquehoningJim ThorpeKidder TownshipLower Towamensing TownshipLehigh:SlatingtonWashington TownshipMONROE:Only Stroudsburg and East Stroudsburg made the list.Northampton:Lehigh TownshipSchuylkilL:TamaquaWest Penn TownshipRush TownshipWalker TownshipEast Brunswick Township