West Mahanoy Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the West Mahanoy Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted to ensure compliance with state laws, regulations, and local policies. The audit followed the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) but not the Government Auditing Standards. The objectives were to verify corrective actions on previous findings and assess compliance with applicable laws and local policies. The audit revealed compliance in significant areas except for an error on Certification Form AG 385, resulting in an underpayment of state aid due to unreported eligible employee data. Township officials are advised to improve internal controls to prevent future errors. The audit involved verifying state aid deposits, employer and employee contributions, retirement benefits, and actuarial reports. Despite the noted finding, cooperation from township officials was appreciated, and compliance will be reassessed in the next audit cycle.