Henry Clay Township Non-Uniformed Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The Henry Clay Township Non-Uniformed Pension Plan in Fayette County, Pennsylvania underwent a compliance audit by the Auditor General, following Act 205 of 1984. This Act mandates audits for municipal pension plans receiving state aid. The objectives were to assess corrective actions taken following a prior report and ensure compliance with state laws and pension policies. The audit covered state aid and employer contributions to the plan from January 1, 2021, to December 31, 2025. Despite overall compliance, the audit found instances of state aid overpayment, incorrect data on certification forms, and failure to fund members’ accounts properly. A prior issue regarding excess state aid receipt from 2019 was not fully resolved, as similar occurrences were noted in subsequent years. The report encouraged the township to implement remedial measures promptly. The audit findings were discussed with township officials, and their cooperation was acknowledged. This is an automated summary. Please rely on the contents included in the released audit report.