Published September 28, 2026
About This Audit
A compliance audit of the Athens Township Non-Uniformed Defined Contribution Pension Plan was conducted for the period from January 1, 2021, to December 31, 2025, and beyond where possible. Its objective was to determine compliance with state laws, regulations, contracts, and local ordinances. The audit was carried out under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) but did not adhere to the U.S. Government Auditing Standards. The audit identified areas of non-compliance, including incorrect data on Certification Forms AG 385 resulting in a net underpayment of state aid, untimely funding of member accounts, and improper allocation of forfeitures. Athens Township officials’ responses have been included in the report where appropriate, and their cooperation during the audit process was appreciated. This is an automated summary. Please rely on the contents included in the released audit report.