Union Township Non-Uniformed Pension Plan – Lebanon County – Audit Period Ended December 31, 2023

The compliance audit for the Union Township Non-Uniformed Pension Plan was conducted as required by Act 205. The audit aimed to verify if municipal officials addressed previous findings and ensured pension plan compliance with relevant laws and regulations. The audit covered January 1, 2022, to December 31, 2023, checking state aid deposits, employer contributions, retirement benefits calculations, and the accuracy of actuarial reports. While the audit found general compliance, it noted two issues: the full amount of state aid for 2022 and 2024 was not deposited on time, and mandatory provisions of Act 205 were not adopted. Township officials were unaware of these requirements, highlighting a gap in internal controls. The audit recommends depositing the missing aid and adopting necessary contract provisions. Township officials cooperated with the audit, and the report’s supplementary information was unaudited. The Pennsylvania Municipal Retirement System (PMRS) administers the plan, but separate financial statements were not audited by them.