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

The compliance audit of Donegal Township’s Non-Uniformed Union Pension Plan covered January 1, 2021, to December 31, 2024, assessing the township’s corrective actions and compliance with relevant laws and regulations. The audit, guided by Act 205, confirmed that state aid allocations and employer contributions during the period were mostly compliant. Notably, there were delayed actuarial valuation submissions, impacting state aid allocations, which were eventually filed. The audit did not observe any employee contributions or benefit calculations during the period and confirmed that necessary payments adhered to the collective bargaining agreements. Despite some prior compliance issues, newer submissions were timely, and overall management conformed to established guidelines. The township’s non-uniformed employees participate in a multi-employer pension plan under ERISA, outside the audit scope. Donegal Township officials are responsible for maintaining compliance, and their cooperation during the audit was appreciated. This is an automated summary. Please rely on the contents included in the released audit report.