Published November 9, 2026
About This Audit
A compliance audit was conducted on the Clay Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, focusing on compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to assess corrective actions taken by municipal officials regarding prior audit findings and ensure compliance in pension administration. The audit identified two recurring issues: incorrect data on Certification Form AG 385, resulting in overpayment of state aid, and receipt of state aid exceeding entitlement. Despite partial compliance regarding previous recommendations, these conditions persist, leading to financial discrepancies. The report underscores the importance of implementing the outlined recommendations to enhance compliance and maintain transparency. Township officials were cooperative during the audit process, and their responses were included in the report. This is an automated summary. Please rely on the contents included in the released audit report.