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PA Department of the Auditor General

Published November 18, 2025

About This Audit

An audit was conducted on the Hanover Township Non-Uniformed Pension Plan to assess its administration in relation to state laws, regulations, and policies, as mandated by Act 205. The audit reviewed financial transactions and compliance, focusing on state aid deposits, employer contributions, and retirement benefits. The audit identified a significant finding: incorrect data on Certification Form AG 385 resulted in a $52,729 underpayment of state aid due to unrecorded eligible employees. This error stemmed from a misunderstanding of certification instructions and inadequate internal controls. As a result, the township needed to make additional contributions to meet funding obligations. Recommendations included improving internal control procedures to ensure accurate certification. Overall, except for the noted issue, the plan was generally managed in alignment with relevant requirements. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General