South Whitehall Township Non-Uniformed Employees’ Defined Contribution Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the South Whitehall Township Non-Uniformed Employees’ Defined Contribution Pension Plan covering January 1, 2020, to December 31, 2023. The audit was conducted under the Municipal Pension Plan Funding Standard and Recovery Act and aimed to assess if prior audit findings were addressed and if the plan complied with state laws and regulations. The audit found the pension plan largely compliant except for an incorrect certification on Form AG 385, which resulted in an underpayment of state aid due to an understated payroll. The township is working to address this through improved internal controls. The audit stressed the importance of accurately certifying eligible employees to ensure proper state aid allocation. Despite this finding, previous issues such as the timely funding of accounts and proper allocation of forfeitures were resolved. Auditors commended township officials’ cooperation during the audit process.