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PA Department of the Auditor General

Published June 16, 2025

About This Audit

A compliance audit was performed on the Muhlenberg Township Non-Uniformed Pension Plan to assess its administration according to applicable state laws, regulations, contracts, administrative procedures, and local ordinances. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, but not under Government Auditing Standards, the audit covered the period from January 1, 2024, to December 31, 2024. Key areas reviewed included state aid deposit compliance, employer contribution calculations, absence of required employee contributions, disbursement of retirement benefits, and the actuarial valuation report’s accuracy. The audit concluded that the pension plan was administered in compliance with all relevant requirements. This finding provides assurance to Muhlenberg Township officials and the township’s board that proper procedures are followed, ensuring the financial stability and compliance of their pension plan. The report’s discussions with township officials enhanced the audit’s thoroughness and effectiveness.

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Pennsylvania Department
of the Auditor General