Franklin Township Non-Uniformed Pension Plan – Susquehanna County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Franklin Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit assessed whether the plan adhered to applicable state laws, regulations, and local policies. While the plan was largely in compliance, an issue was found regarding the procurement of professional services contracts. Specifically, Franklin Township failed to adopt mandatory procedures under Act 205 for awarding such contracts, resulting in a lack of transparency and potential non-compliance. To address this, it is recommended that procedures be developed to ensure compliance with professional service contract procurement regulations outlined in Act 205. Township officials should also establish effective internal controls to maintain adherence to laws and maintain supporting documentation. The audit was discussed with officials, and their cooperation was acknowledged.