Allegheny Township Police Pension Plan – Blair County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Allegheny Township Police Pension Plan, covering January 1, 2020, to December 31, 2023, found the plan generally administered in accordance with applicable laws and ordinances, but identified two significant issues. Firstly, the full amount of the 2023 state aid was not deposited into an eligible pension plan, with $9,477 and its interest remaining undeposited due to a lack of awareness of Act 205 provisions. Secondly, there were untimely deposits of state aid in 2021 and 2024, with delays in transferring funds into the pension plan beyond the prescribed 30-day period. Recommendations include depositing the outstanding amount with interest and implementing robust internal controls to ensure timely and accurate future deposits. The findings of noncompliance and the township’s management responses were discussed with officials and documented in the audit report. The audit was not conducted under Government Auditing Standards, yet it provides a reasonable basis for its conclusions.