Pine Grove Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2019 to December 31, 2022

The compliance audit of Pine Grove Township’s Non-Uniformed Pension Plan covered January 1, 2019, to December 31, 2022. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit assessed compliance with state laws and regulations. The audit found the plan generally compliant, but it reported an error: two ineligible employees were certified, overstating payroll by $38,640, resulting in a $1,468 overpayment of state aid. This may impact the minimum municipal obligation (MMO), requiring corrective action. It is recommended the township return the excess state aid and improve internal controls to prevent future errors. This is an automated summary. Please rely on the contents included in the released audit report.