Lower Towamensing Township Non-Uniformed Pension Plan – Carbon County – Audit Period Ended December 31, 2023

The compliance audit of the Lower Towamensing Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess if previous audit findings were addressed and if the pension plan complied with state regulations. While the audit found general compliance, it highlighted repeated issues from a prior report. Specifically, there was noncompliance regarding incorrect data on Certification Form AG 385, leading to a net overpayment of state aid, and the township’s failure to deposit the full amount of state aid into the pension plan. These ongoing issues concern the auditor, prompting a recommendation for timely corrective actions. The compliance of the pension plan with state laws and procedures was examined thoroughly, yet the officials’ failure to implement prior recommendations remains problematic. The township is responsible for maintaining effective controls and is encouraged to address these persistent issues promptly.