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

A compliance audit of the Potter Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous corrective actions were implemented and if the pension plan adhered to relevant laws and policies. It was found that the plan was generally compliant but highlighted three main issues: failure to properly fund member accounts, incorrect data on Certification Form AG 385 leading to an overpayment of state aid, and incomplete state aid deposits into the pension plan. Findings 1 and 2 were repeat issues from a prior audit. The audit recommended that township officials promptly address these issues. Despite the findings, the township cooperated during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.