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

The compliance audit of Lower Allen Township’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, evaluated the administration in line with state laws under Act 205. It assessed areas such as state aid deposits, employer and employee contributions, and actuarial valuations, revealing two main findings: inadequate record-keeping and improper funding of member accounts. Despite efforts, officials failed to maintain adequate asset records and timely deposits, and a chief administrative officer vacancy exacerbated the issue. The plan lacked effective monitoring, prompting recommendations for revamped accounting procedures and management awareness to ensure compliance and operational integrity.