Lower Allen Township Non-Uniformed Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for the Lower Allen Township Non-Uniformed Pension Plan for January 2019 to December 2023. The audit assessed the plan’s administration against state laws, regulations, contracts, and policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act. Key audit areas included verifying proper state aid deposits, assessing employer contributions, and ensuring retiree benefits and actuarial reports were accurate and timely. While the plan generally complied with applicable requirements, a notable finding highlighted inadequate record-keeping, particularly missing documentation for bond payments and specific deposits. This shortfall was partly due to the retirement of the plan’s chief administrative officer, affecting documentation. The audit recommends enhancing record-keeping and monitoring procedures to ensure effective financial administration. The township has committed to addressing these issues to maintain full compliance and improve operational integrity, following the audit’s constructive feedback.