Bullskin Township Non-Uniformed Pension Plan – Fayette County – Audit Period Ended December 31, 2024

The compliance audit for Bullskin Township’s Non-Uniformed Pension Plan, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state regulations and prior corrective actions. Conducted outside the Government Auditing Standards, the audit focused on two objectives: whether past recommendations were addressed and if the plan complied with state laws and policies. The audit evaluated state aid deposits, employer contributions, employee contributions, and actuarial reports for 2023-2024. While the pension plan generally met compliance standards, a repeated issue was identified with incorrect data reporting on Certification Form AG 385, leading to state aid overpayment. Despite partially refunding an overpayment, the township’s data errors persisted, highlighting the need for better internal controls and adherence to eligibility criteria. The Township was encouraged to implement these findings and thanked for their cooperation during the audit process.