Town of Bloomsburg Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Town of Bloomsburg’s Non-Uniformed Pension Plan, conducted for the period from January 1, 2020, to December 31, 2023, aimed to assess whether prior audit findings were addressed and if the pension plan adhered to relevant legal and regulatory standards. Although the plan complied with most requirements, one issue persisted: incorrect data submission on Certification Form AG 385 led to an underpayment of state aid. This was due to clerical oversight and inadequate internal controls. The plan officials had not implemented a complete corrective action despite addressing a previous overpayment. The audit stresses the importance of establishing robust internal controls to ensure compliance and prevent future errors in data reporting. The report concludes by recommending prompt action to rectify the certification error and enhance compliance with municipal pension plan reporting requirements, ensuring accurate state aid allocations.