AuditsAudit Category: Municipal Pensions

Upper Merion Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Upper Merion Township Non-Uniformed Pension Plan was conducted to ensure compliance with state laws and regulations.  While the plan was generally compliant, a finding revealed that a restated plan document was not formally adopted via ordinance or resolution, risking inconsistent benefits. Officials acknowledged the issue, agreeing with the recommendation to adopt […]

Towamensing Township Non-Uniformed Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit conducted on the Towamensing Township Non-Uniformed Pension Plan reviewed adherence to applicable state laws and previous recommendations, focusing on state aid compliance, employer contributions, and internal controls. The audit confirmed substantial compliance but noted an ongoing issue regarding incorrect data on Certification Form AG 385, leading to underpayment and overpayment of state […]

Prospect Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Prospect Borough Non-Uniformed Pension Plan under the Pennsylvania Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were implemented and ensure the pension plan’s administration adhered to state laws and regulations. It was discovered that the pension plan generally complied […]

Portage Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Portage Township Non-Uniformed Pension Plan examined whether officials addressed previous recommendations and complied with state laws and guidelines. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit concluded that the plan generally complied with regulations, except for recurring noncompliance in returning excess state aid, as previously […]

Lawrence Park Township Non-Uniformed Employees Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lawrence Park Township Non-Uniformed Employees Pension Plan to ensure adherence to state laws and regulations.  The audit revealed that all major requirements were met with one exception: an improperly calculated pension benefit resulted in overpayments. The error involved miscalculating a retiree’s final monthly average compensation by including a […]

Jackson Township Non-Uniformed Pension Plan – Greene County – Reduced Period Engagement – Period Ended December 31, 2024

The Jackson Township Non-Uniformed Pension Plan underwent a compliance audit to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act and related statutory requirements. The audit aimed to verify if previous audit recommendations were implemented and if the pension plan complied with relevant state laws and regulations to December 31, 2024. The […]

Harris Township Non-Uniformed Pension Plan – Centre County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Harris Township Non-Uniformed Pension Plan was performed to assess corrective actions taken regarding past findings and ensure compliance with state laws and regulations. The audit confirmed that most aspects of the plan adhered to relevant legal and procedural requirements. However, a finding indicated that incorrect data on Certification Form AG […]

Wrightstown Township Non-Uniformed Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

Hanover Township Non-Uniformed Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Hanover Township Non-Uniformed Pension Plan to assess its administration in relation to state laws, regulations, and policies, as mandated by Act 205. The audit reviewed financial transactions and compliance, focusing on state aid deposits, employer contributions, and retirement benefits. The audit identified a significant finding: incorrect data on Certification […]

Springfield Township Non-Uniformed Pension Plan – York County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Springfield Township Non-Uniformed Pension Plan was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to verify appropriate corrective actions from a prior report and to ensure plan compliance with state laws, regulations, contracts, and local policies. The audit, covering January 1, 2023, […]