Bell Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Bell Township Non-Uniformed Pension Plan covered the period from January 1, 2020, to December 31, 2023. Conducted by the Pennsylvania Auditor General, this audit aimed to evaluate corrective actions taken on past findings and assess compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit followed the requirements of Act 205 but was not conducted under Government Auditing Standards. It included verifying state aid deposits, calculating employer and employee contributions, checking retirement benefit disbursements, and ensuring timely submission of actuarial reports. The results showed compliance with applicable requirements and protocols. The plan, governed by Ordinance No. 040824 and established in 1989, had three active members and others entitled to benefits. The supplementary information provided includes historical actuarial data to assess the plan’s financial status. Bell Township officials have cooperated throughout the audit process. The audit also indicated that the township has complied with recommendations to maintain