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

A compliance audit was conducted on the Conewago Township Non-Uniformed Pension Plan, consistent with the Municipal Pension Plan Funding Standard and Recovery Act, to ensure adherence to state laws, regulations, and local policies. State aid allocations and employer contributions for 2023 and 2024 were inspected to verify they were deposited according to Act 205 requirements. No employee contributions were required, and retirement benefits were verified for accuracy. An actuarial valuation report was submitted as required. However, the audit revealed an overpayment of state aid due to incorrect data on Certification Form AG 385, resulting in an overstatement of payroll by $54,271, which led to a $6,292 overpayment. Recommendations include returning the excess state aid with interest to the Commonwealth and improving internal controls to prevent future errors. The township officials’ cooperation during the audit is appreciated. This is an automated summary. Please rely on the contents included in the released audit report.