Silver Lake Township Non-Uniformed Pension Plan – Susquehanna County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Silver Lake Township Non-Uniformed Pension Plan, conducted for the period January 1, 2022, to December 31, 2023, aimed to assess adherence to applicable laws and regulations. The audit, carried out under Act 205, reviewed state aid allocations and employer contributions. Key findings showed discrepancies on Certification Form AG 385, leading to a state aid underpayment due to incorrect payroll data, attributed to a turnover in plan officials and inadequate internal controls. Officials agreed with the finding and will improve future data accuracy. Another issue identified was an improper amendment of a pension plan ordinance via resolution, contrary to legal requirements for ordinance amendments. Township officials accepted the finding and plan to correct this by repealing the resolution and implementing a proper ordinance. The report praised township officials for their cooperation during the audit.