Schuylkill Haven Borough Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for the Schuylkill Haven Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, as mandated by Act 205. The audit aimed to assess the implementation of corrective actions from a prior finding and ensure the plan’s compliance with relevant legal and policy standards. The audit methods included verification of state aid deposits, assessment of employer and employee contributions, and review of retirement benefits calculations. Furthermore, the audits evaluated the timely submission of actuarial valuation reports. It concluded that the plan complied with the applicable requirements, except for improperly amending an ordinance via a resolution, violating Wynne v. Lower Merion Township. Officials acknowledged this finding and will address it. The audit found effective internal controls are maintained; however, the plan’s governing document needs proper amendment to prevent miscalculations in the future. Compliance will be reevaluated in the next audit.