Published April 3, 2025
About This Audit
The compliance audit of the North Middleton Township Police Pension Plan was conducted to ensure adherence to state laws, regulations, contracts, procedures, and policies. The audit, not required to follow U.S. Government Auditing Standards, reviewed state aid deposits and employer and employee contributions for the year 2023. The audit concluded that the pension plan adhered to relevant compliance standards, except for a noted issue concerning incorrect data on Certification Form AG 385, leading to an $18,876 underpayment of state aid. This was due to a failure to certify eligible employees, highlighting the need for better internal controls. The plan is governed by Act 205 and relevant Pennsylvania laws. Recommendations include improved internal review processes for data certification. Township officials have acknowledged the findings, and future compliance will be reassessed in subsequent audits. Despite the noted issue, the plan remains compliant in significant aspects.