Sullivan Township Non-Uniformed Pension Plan – Tioga County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of Sullivan Township Non-Uniformed Pension Plan, from January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess if previous recommendations were followed and if the pension plan complied with relevant laws and regulations. Key findings showed partial compliance regarding state aid: the township returned excess aid for years 2016-2019, but still received excess aid in 2020 and 2021. This repeated non-compliance could lead to potential withholding of future state aid. Recommendations urge the township to rectify this issue promptly. Despite these findings, the audit concluded that the pension plan generally adhered to its compliance obligations, with no opinion given on the financial statements issued separately by the Pennsylvania Municipal Retirement System (PMRS), under which the plan operates. Township officials are encouraged to implement the noted recommendations to ensure full compliance.