Springfield Township Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Springfield Township Non-Uniformed Pension Plan in Mercer County, Pennsylvania, under the authority of Act 205 of 1984. The objectives were to verify corrective actions from previous findings and ensure compliance with state laws, regulations, and plan documents. The audit covered the period from January 1, 2023, to December 31, 2024, examining municipal and employee contributions, state aid, and benefit calculations. The findings showed general compliance, but identified an improper contribution of $888 made in 2024 to a plan member who was not eligible due to termination of employment before year-end. This error resulted from township officials’ unfamiliarity with eligibility requirements, although corrective measures for overpayment of state aid were previously addressed. The township’s internal controls were adequate, and the report, with recommendations, has been discussed with Springfield Township officials. This is an automated summary. Please rely on the contents included in the released audit report.