Boggs Township Non-Uniformed Pension Plan – Centre County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Boggs Township Non-Uniformed Pension Plan, conducted under Act 205, aimed to ensure corrective actions were taken on prior findings and to verify compliance with state laws and regulations. The audit, not bound by Government Auditing Standards, reviewed the periods between January 1, 2022, and December 31, 2024. It was determined that while the plan largely complied with applicable laws, Boggs Township received $344 more in state aid than its actual pension costs in 2023—exceeding its entitlement. This excess aid remains in the township’s general fund and should be returned to the Commonwealth, with interest, for redistribution. The audit suggests reconciling annual state aid with pension costs to prevent future discrepancies. Municipal officials accepted the finding, and their compliance will be monitored in future audits. This is an automated summary. Please rely on the contents included in the released audit report.