Hempfield Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period Ended December 31, 2024

A compliance audit conducted on the Hempfield Township Non-Uniformed Pension Plan aimed to determine its adherence to applicable legal, administrative, and policy standards, revealed that the plan was generally administered in compliance with such standards for the period reviewed. The audit, conducted under the authority of Act 205, assessed various factors including the proper determination and deposit of state aid and employer contributions, and the submission and accuracy of actuarial valuation reports. It found no significant instances of noncompliance, indicating that the pension plan’s management maintained effective internal controls. Act 205 provides a basis for funding and reporting municipal pensions and mandates ensuring state aid does not exceed actual pension costs. Furthermore, the pension plan’s funding progress and employer contributions were reported in supplementary unaudited information, providing insights into its financial health and administration. The compliance assured effective governance, supporting future aid receipt and financial stability.