Brecknock Township Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Brecknock Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, assessed the township’s adherence to state laws and regulations. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit aimed to verify implementations of prior recommendations and overall compliance. Evidence supported that the township generally maintained compliance, but it did not adopt the mandatory professional services contract provisions of Act 205, a repeat finding from a previous audit, prompting concern. This report urges timely corrective action. The township adequately maintained record-keeping systems to monitor pension plan activities, but the unresolved noncompliance issue with Act 205’s provisions showcases a need for improvement. The audit did not proceed in accordance with U.S. Government Auditing Standards, and the results were discussed with township officials. The township’s cooperation was acknowledged by the Auditor General. This is an automated summary. Please rely on the contents included in the released audit report.