Scott Township Non-Uniformed Pension Plan – Columbia County – Audit Period Ended December 31, 2023

The compliance audit for Scott Township’s Non-Uniformed Pension Plan assesses its adherence to state laws, regulations, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act. Conducted by the Auditor General, the audit reviews the proper determination and deposition of state aid, calculations of employer contributions, retirement benefits disbursement, and submission of actuarial valuation reports for 2023. It enables an understanding of the plan’s compliance with Act 205, and other relevant laws, without aligning with the Government Auditing Standards. The audit found compliance in significant respects for the duration reviewed. The Scott Township Plan is part of the Pennsylvania Municipal Retirement System, indicating a state-level administrative role for public employee retirement management. Township officials are accountable for robust internal controls, ensuring compliance with legal, regulatory, and local mandates. The report’s contents were discussed with township officials who cooperated during the audit process.