Briar Creek Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for the Briar Creek Township Non-Uniformed Pension Plan in Columbia County, Pennsylvania, covering from January 1, 2021, to December 31, 2024. The objectives were to assess corrective actions on prior findings and ensure the pension plan’s compliance with relevant laws and regulations. It was found that the plan was mostly compliant, although issues such as an incorrect pension benefit calculation and delayed payment of the minimum municipal obligation were noted. The audit, performed under the Municipal Pension Plan Funding Standard and Recovery Act authority, was not aligned with U.S. Government Auditing Standards but provided a reasonable basis for findings. Township officials were found responsible for maintaining effective internal controls, and the cooperation of officials during the audit was acknowledged. This is an automated summary. Please rely on the contents included in the released audit report.