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

A compliance audit of the South Whitehall Township Non-Uniformed Public Works Union Employees’ Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. The audit, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed at assessing whether prior recommendations were acted upon and whether the pension plan adhered to relevant state laws, regulations, contracts, and policies. The audit included steps to verify the proper management of state aid, calculation and deposit of employer and employee contributions, and accuracy of retirement benefits. The audit confirmed compliance with these requirements, except for a repeated issue from a previous report: the failure to accurately determine and fully pay the Minimum Municipal Obligation (MMO) for 2019, specifically not accounting correctly for interest. The township is encouraged to rectify this oversight promptly. The audit findings were shared with township officials, who participated cooperatively in the process.