Polk Township Non-Uniformed Pension Plan – Monroe County – Audit Period Ended December 31, 2024

In May 2025, a compliance audit of the Polk Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit’s objective was to verify compliance with applicable state laws, regulations, contracts, administrative procedures, and local policies. The audit assessed the handling of state aid, employer contributions, employee contributions, benefit calculations, and actuarial valuation reports for the period from January 1, 2024, to December 31, 2024. The procedures confirmed that the pension plan was administered in compliance with applicable laws. Additionally, the results showed that the township officials maintained effective internal controls, ensuring compliance. The audit report, containing further non-audited supplementary information, was made public with township officials’ cooperation and included their responses where relevant. This ensures transparency and accountability for the Polk Township Non-Uniformed Pension Plan.