Stonycreek Township Non-Uniformed Pension Plan – Somerset County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Stonycreek Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was performed under the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with state laws and regulations. The audit aimed to verify corrective actions from prior findings and assess the pension plan’s compliance with applicable legal and procedural standards. Key areas examined included the proper deposition of state aid, employer and employee contributions, retirement benefits, and the submission of actuarial valuation reports. While largely compliant, findings indicated inaccuracies in Certification Form AG 385, resulting in net underpayment of state aid. The Township corrected a previous overpayment but made new errors in reporting payroll and employee eligibility, leading to further compliance issues. Township officials are responsible for maintaining effective internal controls to prevent noncompliance. The audit’s findings and recommendations were discussed with Township officials, who generally cooperated with the audit process. This is an automated summary. Please rely on the contents included in the released audit report.