Collier Township Non-Uniformed Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of the Collier Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, and local policies. The audit reviewed state aid deposits, employer and employee contributions, retirement benefits disbursements, and the actuarial valuation report. The findings revealed that the pension plan generally complied with legal requirements, except for two issues: incorrect data on Certification Form AG 385 led to an overpayment of state aid due to ineligible employee certifications, and there was an untimely deposit of state aid. The pension plan participates in the Pennsylvania Municipal Retirement System but does not fall under the auditors’ purview for financial statement reviews. Officials of Collier Township were informed of the findings, and their cooperation during the audit is appreciated.