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

We conducted a compliance audit of the Briar Creek Township Police Pension Plan in Columbia County, Pennsylvania, for the period from January 1, 2021, to December 31, 2024. The audit aimed to assess whether previous findings were addressed and if the plan adhered to relevant state laws, regulations, and policies. The audit was under the mandate of Pennsylvania’s Act 205, focusing on the correct handling of state aid, employer contributions, and retirement benefit calculations. Notably, three main issues were found: incorrect data on Certification Form AG 385, erroneous pension benefit calculations, and late payments of the plan’s minimum municipal obligation. The township has previously failed to correct these issues, particularly concerning the accuracy of data reported on Form AG 385. This is an automated summary. Please rely on the contents included in the released audit report.