Published May 5, 2025
About This Audit
The compliance audit of the South Whitehall Township Police Pension Plan, conducted for the period January 1, 2020, to December 31, 2023, evaluated whether the plan was administered according to applicable laws and regulations. The audit was authorized under Act 205 and aimed to verify compliance with prior recommendations and legality in fund management, including state aid deposits, employer and employee contributions, and retirement benefits. The audit found that the plan largely complied with applicable requirements; however, a consistent issue from a previous report regarding inconsistent pension benefits remains unaddressed. Specifically, the DROP benefit provision in the governing document conflicts with the collective bargaining agreement and Act 205. It is advised that township officials address this finding promptly to ensure full compliance. The audit findings were discussed with township officials, and their responses were incorporated into the report, highlighting the necessity for correction.