Published April 20, 2026
About This Audit
A compliance audit was conducted for the Lower Mahanoy Township Non-Uniformed Pension Plan, covering the period January 1, 2021 to December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit assessed whether previous audit recommendations were addressed and if the pension plan complied with applicable laws and regulations. Key findings included a failure to deposit the 2022 state aid of $943 into the pension plan due to lack of awareness and inadequate internal controls. The audit recommended corrective actions, including depositing the state aid with interest and implementing procedures to ensure future compliance. The township had previously addressed issues related to inadequate accounting/reporting of the pension plan activities. The Lower Mahanoy Township Non-Uniformed Pension Plan is administered through the Pennsylvania Municipal Retirement System, although its financial statements were not audited in this report. Township officials cooperated with the audit. This is an automated summary. Please rely on the contents included in the released audit report.