Butler Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period Ended December 31, 2023

A compliance audit of the Butler Township Non-Uniformed Pension Plan was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, contracts, and local policies for January 1, 2023, to December 31, 2023. The audit revealed that in general, the plan complied with applicable rules, but identified two specific findings: incorrect data provided to the actuary for the actuarial valuation report, potentially affecting state aid allocations and minimum municipal obligation calculations, and non-compliance with Act 205 regarding the awarding of professional services contracts. Recommendations were made for township officials to correct these issues, including contacting the Municipal Pension Reporting Program to address incorrect actuarial reports, recalculating obligations if necessary, and ensuring adherence to mandatory procurement provisions in future contracts. These findings highlight the importance of accurate data and compliance with statutory requirements. Municipal officials agreed with the findings.