Derry Township Non-Uniformed Pension Plan – Dauphin County – Audit Period Ended December 31, 2023

A compliance audit of the Derry Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to evaluate the plan’s adherence to state laws, regulations, contracts, procedures, and policies. Covering financial activities from January 1 to December 31, 2023, and extending through fieldwork completion, the audit assessed the correct application and timely deposit of state aid, employer, and employee contributions, along with the calculation and disbursement of retirement benefits. The procedures utilized included verification of financial documentation and recalculations of pension benefits. The findings confirmed that the pension plan was in compliance with all applicable requirements during this period. The plan also participates in the Pennsylvania Municipal Retirement System (PMRS) but operates independently, with additional financial statements and audit results available from township offices. The audit findings were shared with township officials, who cooperated fully throughout the process.