Cook Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

conducted a compliance audit of the Cook Township Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions from prior findings and compliance with relevant laws and policies. We found that the pension plan was generally compliant but noted two issues: excess receipt of state aid and improper amendment of an ordinance by resolution. We recommend that the township return overpayments from 2020 and 2023 to the Commonwealth and improve internal controls.