Bethel Township Non-Uniformed Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2023

The compliance audit of the Bethel Township Non-Uniformed Pension Plan covered the period from January 1, 2023, to December 31, 2023. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, its objective was to evaluate compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The audit confirmed compliance in significant respects, except for the receipt of state aid and municipal contributions exceeding the required amounts. Specifically, the township allocated $10,463 in excess state aid for 2024 and contributed $593 more than necessary. The report recommends returning this excess state aid to the Commonwealth and improving internal controls. Township officials agreed with the findings. Adequate oversight and control procedures are essential to ensure future compliance with state requirements.