Clay Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Clay Township Non-Uniformed Pension Plan was carried out under the municipal pension standards in Pennsylvania, established by Act 205 of 1984. The audit aimed to ensure corrective actions were taken based on a prior report finding and to verify compliance with relevant laws and policies from 2021 to 2025. Clay Township officials adhered to recommendations from a previous report by rectifying an overpayment error, returning $4,902 plus interest to the state. The audit confirmed that the pension plan for the periods assessed was compliant with statutory regulations, correctly calculated employer contributions, and appropriately disbursed retirement benefits. Internal controls were deemed effective for compliance. Active members of the pension plan are not required to contribute, while the township made annual contributions. The audit report, which found no significant issues, was discussed with township officials, who were cooperative. This is an automated summary. Please rely on the contents included in the released audit report.