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PA Department of the Auditor General

Published April 15, 2026

About This Audit

The compliance audit of the Hamilton Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, assessed adherence to state laws, regulations, and internal policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) without following Government Auditing Standards, it aimed to verify the implementation of corrective actions from prior audits and compliance in pension administration. The audit concluded that the pension plan was administered in compliance with applicable requirements. Hamilton Township successfully addressed previous issues, particularly concerning record-keeping. The Pennsylvania Municipal Retirement System (PMRS) manages the pension plan, ensuring proper contributions despite minimal discrepancies, such as a 2024 excess contribution that was managed properly. The audit findings were discussed with township officials, with thanks for their cooperation. The report is publicly available. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General