Broad Top Township Non-Uniformed Pension Plan – Bedford County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Broad Top Township Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, evaluated the plan’s administration compliance with state laws under Act 205. The audit aimed to ensure corrective actions from previous findings were implemented and that the pension plan adheres to legal and procedural standards. Key focuses were the proper calculation and deposit of state aid, employer contributions, and retirement benefits. The plan showed compliance with applicable laws, except for incorrect data on Certification Form AG 385, which led to state aid overpayments. Township officials were found to have improperly certified ineligible employees and overstated payroll, impacting the state aid calculations. Although financial statements were submitted for review, prior recommendations included maintaining effective record-keeping. The Broad Top Township plan is part of the Pennsylvania Municipal Retirement System, and the audit findings highlight areas for improved administrative controls.