Lower Allen Township Police Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of the Lower Allen Township Police Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to assess adherence to state laws, regulations, and policies. The audit revealed that the pension plan mostly complied with applicable requirements, except for two significant issues: inadequate record-keeping and incorrect data submission leading to a state aid overpayment. Although necessary documentation was often found lacking, township officials cooperated during the audit process. The findings emphasize the need for better record management and accurate reporting to prevent future compliance issues. The audit findings, namely, inadequate record-keeping and data errors, suggest the need for improved administrative practices to ensure compliance and efficient pension plan management.