North Huntingdon Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period Ended December 31, 2023

The compliance audit conducted for the North Huntingdon Township Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure the plan’s administration complied with relevant state laws, regulations, contracts, and policies. The audit covered the period from January 1 to December 31, 2023, and included an evaluation of state aid deposits, employer and employee contributions, retirement benefits, and the actuarial valuation report. While the plan complied with most standards, the audit found an issue with incorrect data on Certification Form AG 385, leading to an underpayment of state aid. This error was attributed to inadequate internal controls, resulting in a $5,828 shortfall. The township agreed with the finding and planned to enhance procedures for certifying pension data. Overall, apart from the mentioned finding, the North Huntingdon Township Non-Uniformed Pension Plan was largely compliant with applicable regulations.