Published June 16, 2025
About This Audit
The compliance audit of the Hanover Township Non-Uniformed Pension Plan, mandated by Pennsylvania’s Act 205, was conducted to assess the township’s adherence to state laws and regulations concerning municipal pensions. The audit focused on whether the township addressed previous findings and if the pension plan was accurately managed from January 1, 2023, to December 31, 2024. Methodologies involved verifying deposits, calculating contributions, and ensuring compliance with actuarial evaluations. While most aspects adhered to legal requirements, the audit revealed continued noncompliance with a prior recommendation regarding incorrect data on Certification Form AG 385, leading to a state aid underpayment. Despite reimbursement for past errors, similar issues persisted in subsequent fiscal certifications. This oversight, highlighted as a concern in the audit, underscores the necessity for Hanover Township to implement corrective measures to prevent recurring errors and ensure adherence to reporting and certification requirements.