Published May 20, 2025
About This Audit
The compliance audit of the Benner Township Non-Uniformed Pension Plan, conducted by the Auditor General, assessed the plan’s adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. Focusing on the period from January 1, 2024, to December 31, 2024, the audit examined compliance with the Municipal Pension Plan Funding Standard and Recovery Act, particularly regarding the proper calculation and deposit of state and employer contributions and the timely submission of actuarial reports. The audit found compliance in all significant respects, with no required employee contributions or benefit calculations during this period. The plan, a defined benefit pension scheme governed by a local resolution, had five active members, three eligible for future benefits, and three retirees as of December 31, 2024. The report emphasizes the importance of effective internal controls and acknowledges the cooperation of township officials. Overall, Benner Township’s pension plan operates in accordance with applicable legal and regulatory standards.