Published June 6, 2025
About This Audit
The compliance audit examined the Susquehanna Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, contracts, and local ordinances and policies. The audit, which covered contributions and compliance from 2019 to 2024, found the pension plan was administered in accordance with relevant laws and regulations. Key findings include proper deposit of state aid and employer contributions, with the municipality contributing 12% of participants’ compensation. State aid allocations were consistent with statutory requirements, and no employee contributions or benefit calculations were required for 2024. The township’s internal controls were deemed effective, and the allocation of insurance contracts complied with regulations. The report was shared with municipal officials and acknowledged their cooperation during the audit process. Consequently, the audit concluded positively, confirming compliance with applicable legal frameworks.