Orange Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for the Orange Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, focused on addressing prior audit findings and ensuring compliance with state laws and regulations. The audit confirmed partial compliance with previous recommendations, noting overpayment of state aid, which was partially refunded without interest, as well as excessive municipal contributions and failure to fund a member’s account appropriately. The audit identified that the pension plan was managed in line with applicable laws and policies in significant respects, except in areas highlighted in the findings. Orange Township partially complied with past recommendations but needs to address remaining issues, such as the remittance of interest owed on overpaid state aid from 2017. The plan participates in the Pennsylvania Municipal Retirement System, but responsibility for compliance lies with township officials, who should implement enhanced internal controls to rectify highlighted noncompliance issues.