Conemaugh Township Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Conemaugh Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania. The audit evaluated whether the pension plan followed state laws, regulations, and other applicable guidelines and if previous recommendations were addressed. The objectives focused on assessing corrective actions from past findings and compliance with regulatory requirements from January 1, 2024, to December 31, 2025. The audit discovered issues such as failure to properly fund member accounts, receipt of excess state aid, and incorrect data on a certification form that led to an overpayment of state aid. Despite partial compliance with previous recommendations regarding member account funding, the same issue persisted for the years 2023 to 2025. Recommendations to rectify these findings were discussed with township officials, who were acknowledged for their cooperation during the audit. Overall, while the plan adhered to most legal requirements, specific deficiencies were identified and need addressing. This is an automated summary. Please rely on the contents included in the released audit report.