Plum Township Non-Uniformed Pension Plan – Venango County – Audit Period January 1, 2023 to December 31, 2023

The compliance audit of Plum Township’s Non-Uniformed Pension Plan for 2023, conducted by the Auditor General, aimed to determine compliance with state laws and regulations. The audit verified proper state aid deposits and employer contributions, finding no employee contributions or benefit calculations required during the audit period. Although the pension plan generally complied with state laws, two findings were noted: the Township received excess state aid in 2023, and there was an overstatement on Certification Form AG 385, resulting in an overpayment of state aid due to incorrect payroll data. Municipal officials agreed with the findings and are expected to make necessary adjustments in future reconciliations. The Plum Township Non-Uniformed Pension Plan is part of the Pennsylvania Municipal Retirement System, which will continue to be monitored in future audits for compliance.