Donegal Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for Donegal Township’s Non-Uniformed Pension Plan from January 1, 2020, to December 31, 2023. The audit, led by Auditor General Timothy L. DeFoor under Act 205, assessed if township officials addressed prior report findings and ensured the pension plan adhered to relevant laws, regulations, and procedures. No significant non-compliance was found. The audit verified proper state aid deposit and employer contributions, and confirmed that no employee contributions were needed during the audit period. Retiring members’ benefits were appropriately calculated and disbursed. While financial statements by the Pennsylvania Municipal Retirement System (PMRS) remain unaudited by the audit team, compliance with actuarial reporting deadlines and regulations was affirmed. The township’s actions since the prior audit to improve record-keeping for pension activities were deemed sufficient. The audit concludes that the pension plan is in compliance with the applicable standards.