Published April 15, 2026
About This Audit
The compliance audit of the Locust Township Police Pension Plan, covering January 1, 2021, to December 31, 2024, aimed to assess the plan’s adherence to state laws and regulations. Conducted according to the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated corrective actions taken since the previous report and compliance with statutory requirements. Notably, it was revealed that the township failed to deposit the full amount of state aid and submitted incorrect data on the Certification Form AG 385, resulting in state aid overpayment. While some corrective measures were adhered to regarding accounting/reporting, these significant noncompliance issues persisted from a prior audit. Township officials are urged to address these findings promptly. The audit’s results confirmed general compliance with laws and regulations, except for the mentioned exceptions, highlighting the need for improved internal controls and compliance measures to rectify outstanding issues. This is an automated summary. Please rely on the contents included in the released audit report.