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

The compliance audit of the Donegal Township Non-Uniformed Pension Plan, conducted for the period from January 1, 2021, to December 31, 2024, assessed adherence to relevant state laws, regulations, and procedures. It was performed under the Municipal Pension Plan Funding Standard and Recovery Act, although not in accordance with U.S. Government Auditing Standards. The objectives were to verify the implementation of corrective actions from prior findings and to confirm compliance with governing laws and policies. Key audit activities included verifying state aid and contributions, assessing the accuracy of retirement benefit calculations, and ensuring timely actuarial reporting. While the audit found general compliance, it noted a repeated failure to fully deposit state aid into eligible pension plans, an issue partially addressed but requiring further action. Despite this, other prior issues, such as data inaccuracies and delayed reporting, have been corrected. Township officials have engaged with the findings, although the recommended improvements need timely implementation. This is an automated summary. Please rely on the contents included in the released audit report.