North Huntingdon Township Police Pension Plan – Westmoreland County – Audit Period Ended December 31, 2023

The compliance audit of the North Huntingdon Township Police Pension Plan was conducted based on the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), which mandates audits for municipalities receiving state aid for pension systems. This audit evaluated the plan’s compliance with relevant state laws, local ordinances, contracts, and administrative procedures, focusing on the timely and accurate deposit of state aid and contributions, correct calculation and distribution of retirement benefits, and adherence to the Deferred Retirement Option Plan provisions. The audit covered the period from January 1, 2023, to December 31, 2023. It concluded that the plan was generally in compliance with legal and regulatory requirements. Additionally, the plan participates in the Pennsylvania Municipal Retirement System, which handles investment and administrative tasks. This audit’s findings were shared with township officials, who cooperated during the audit process. Overall, the pension plan is well-administered according to the audit results.