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PA Department of the Auditor General

Published May 30, 2025

About This Audit

The compliance audit of the Little Britain Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan adhered to applicable laws, regulations, and policies. The audit spanned from January 1, 2023, to December 31, 2024, focusing on state aid deposits, employer contributions, and compliance with actuarial reporting standards. The audit reviewed financial criteria and funding through insurance contracts, finding no required employee contributions or prepared benefit calculations during 2024. The township’s internal controls were affirmed to be effective, and the plan administered compliantly with legal and policy standards. Officials cooperated with the audit, which confirmed adherence to applicable requirements, ensuring compliance for continued participation in the state aid program.

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Pennsylvania Department
of the Auditor General