Lower Moreland Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Lower Moreland Township’s Non-Uniformed Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration for compliance with applicable laws, regulations, and contracts. The audit evaluated several areas including the proper determination and timely deposit of state aid, employer contributions, and retirement benefits calculations. It was found that, generally, the plan complied with regulations, but there was an error on the Certification Form AG 385, leading to a $5,918 net overpayment of state aid due to certification of ineligible participants and inaccurate payroll data. The audit recommends refunding this overpayment plus interest to the Commonwealth. Township officials have been informed of these findings, and they need to establish better internal controls to prevent such errors in the future. This is an automated summary. Please rely on the contents included in the released audit report.