Decatur Township Non-Uniformed Pension Plan – Clearfield County – Audit Period Ended December 31, 2023

A compliance audit of the Decatur Township Non-Uniformed Pension Plan in Clearfield County, Pennsylvania, was conducted to ensure adherence to applicable state laws, regulations, and policies. The audit evaluated compliance with the Municipal Pension Plan Funding Standard and Recovery Act and focused on proper state aid allocation, employer contributions, rightful retirement benefit disbursement, and accurate actuarial reporting. For the period reviewed, the pension plan was generally compliant, except for a significant finding where state aid received in 2022 and 2023 exceeded the pension costs. The excess state aid, amounting to $6,654, remains partly unreconciled. The township is advised to return the overpayment to the Commonwealth and ensure proper future reconciliations to avoid state aid withholding. This recommendation emphasizes the need for improved internal controls and awareness among plan officials to prevent noncompliance issues.