Published May 30, 2025
About This Audit
A compliance audit was conducted on the Center Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, for compliance with applicable state laws, regulations, and policies governing municipal pensions. The audit, not required to adhere to Government Auditing Standards, reviewed state aid, employer contributions, and actuarial valuations for the year 2024. It confirmed that the pension plan adhered to state laws and local ordinances. The audit found no employee contributions were required, and no benefit calculations were prepared for that year. The township utilizes insurance contracts to fund future benefits, excluding these from reportable assets. All contracts were found compliant with regulations. The audit concluded that the pension plan was properly administered, with findings discussed with township officials. The report was made publicly available and acknowledged the cooperation of township officials.