Published April 3, 2025
About This Audit
The compliance audit of the North Middleton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify the plan’s adherence to relevant state laws, regulations, contracts, administrative procedures, and local policies. The audit evaluated various areas, including the proper calculation and deposit of state aid and employer contributions, employee contributions, retirement benefits, actuarial valuation reports, and insurance contracts. The audit concluded that the plan was administered in compliance with applicable requirements for the period under review, except for an underpayment of state aid due to incorrect certification data. Township officials were found to have omitted eligible employees on the Certification Form AG 385, resulting in a total underpayment of $18,876. A recommendation was made to establish adequate internal control procedures to ensure accurate data reporting in the future. Management agreed with the findings, and corrective compliance will be evaluated in the next audit.