Millville Borough Non-Uniformed Pension Plan – Columbia County – Audit Audit Period January 1, 2020 to December 31, 2023

The compliance audit of Millville Borough’s Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, evaluated compliance with local and state regulations and assessed corrective actions from prior audits. Authorized by Act 205 of 1984, the Auditor General’s Office oversaw the audit, focusing on municipal response to previous findings and adherence to state laws, regulations, and local policies. The audit reviewed financial data, examined fund deposits, and ensured actuarial reports’ timely submission according to statutory requirements. Conclusions from the Audit indicate substantial compliance with governing laws and no significant noncompliance issues. The Millville Borough Non-Uniformed Pension Plan is administered under the Pennsylvania Municipal Retirement System, ensuring participation in the state aid program. The audit was not conducted per Government Auditing Standards; however, it assured conformity with Act 205 provisions. Borough officials were cooperative during the process, and the findings were discussed with relevant authorities.