Published June 16, 2025
About This Audit
In June 2025, a compliance audit was conducted on the East St. Clair Township Non-Uniformed Pension Plan in Bedford County, Pennsylvania. The audit, authorized by Act 205 of 1984, aimed to ensure that the pension plan was administered according to state laws, regulations, and local policies. It focused on whether corrective actions from a previous audit were implemented and whether the 2023-2024 state aid and employer contributions were correctly managed. The audit confirmed compliance except for a noted finding that the full 2024 state aid was not deposited into the pension plan. The township received $7,585 in state aid but only deposited $7,316, due to inadequate internal controls. It was recommended that the township deposit the remaining $269 plus interest, and improve procedures to ensure timely future deposits. Municipal officials agreed with the finding, and compliance will be reassessed in the next audit.