Broad Top Township Non-Uniformed Pension Plan – Bedford County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Broad Top Township Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, aimed to ensure the pension plan’s administration complied with relevant laws and corrected past issues. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit assessed corrective actions taken by municipal officials and compliance with state and local policies. The audit found errors in the Certification Form AG 385, leading to state aid overpayments due to misstated payroll amounts. However, the township addressed prior issues concerning record-keeping. The pension plan continues to operate within the Pennsylvania Municipal Retirement System, for which financial statements were not audited by the compliance team. Township officials were cooperative, and any necessary responses are included in the report. Overall, compliance with applicable laws was generally satisfactory, except for noted discrepancies in the certification forms affecting state aid calculations.