Union Township Non-Uniformed Pension Plan – Berks County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Union Township Non-Uniformed Pension Plan was conducted for the period from January 1, 2021, to December 31, 2024. The audit assessed whether the pension plan was managed in accordance with state laws, regulations, and municipal policies. The audit followed Act 205’s requirements but was not aligned with the U.S. Government Auditing Standards. Objectives included evaluating the township’s corrective actions from previous findings and ensuring compliance in the administration of the pension plan. Audit procedures included verifying state aid deposits, employer and employee contribution calculations, benefit payments, and the timely submission of actuarial valuation reports. It concluded that the pension plan complied with applicable legal and regulatory requirements. The plan participates in the Pennsylvania Municipal Retirement System, and although PMRS’s financial statements were not audited, township officials were found to have maintained effective internal controls. The audit report appreciated the cooperation of township officials. This is an automated summary. Please rely on the contents included in the released audit report.