Hamiltonban Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, an audit was conducted on the Hamiltonban Township Police Pension Plan in Adams County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on prior findings and ensure compliance with state laws and local ordinances for the police pension plan. For the audit period January 1, 2023, to December 31, 2024, the audit determined the plan was generally compliant, yet found $143,797 in unused state aid that should be returned to the Commonwealth due to the lack of active officers or eligible retirees. The audit recommended that township officials, with legal and actuarial assistance, identify liabilities, document municipal contributions, return any unused state aid, and consider dissolving the pension plan due to the absence of full-time officers since 2012. Hamiltonban Township officials agreed with the findings and recommendations. This is an automated summary. Please rely on the contents included in the released audit report.