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

A compliance audit was conducted on the Darlington Township Non-Uniformed Pension Plan in Beaver County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objectives were to evaluate if appropriate actions were taken to address previous findings and assess if the pension plan adhered to relevant laws and policies. The audit covered January 1, 2022, to December 31, 2024, focusing on state aid deposits, employer contributions, and retirement benefits calculations. The audit concluded that the pension plan was generally compliant with applicable laws and regulations. However, it found partial compliance regarding the return of excess state aid due to receiving more than the entitlement for 2023 and 2024, which remained in the township’s general fund instead of the pension plans. While township officials cooperated during the audit, they are urged to address this ongoing issue to ensure compliance with state aid requirements. This is an automated summary. Please rely on the contents included in the released audit report.