Published January 21, 2025
About This Audit
A compliance audit was conducted on the East Huntingdon Township Non-Uniformed Pension Plan in Westmoreland County, Pennsylvania. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) requirements, but it was not executed under the Government Auditing Standards. The audit aimed to assess compliance with relevant state laws, regulations, and local policies from January 1, 2023, to December 31, 2023. Methodologies implemented included verifying state aid deposits, employer and employee contribution calculations, and ensuring the actuarial valuation report was submitted timely. The findings concluded that the pension plan was generally administered in compliance with all applicable guidelines. Additionally, the plan participates in the PMRS, although PMRS’s financial statements weren’t audited during this process. The constructive report discussion with township officials concluded with gratitude toward their cooperative spirit throughout the audit process. The audit confirmed the pension plan’s adherence to the necessary compliance standards.