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PA Department of the Auditor General

Published January 27, 2026

About This Audit

The compliance audit of the Upper Southampton Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), assessed the plan’s adherence to state regulations and previous audit recommendations. The audit confirmed that municipal officials have appropriately addressed previous findings and are now compliant with the regulations surrounding pension benefits, including the elimination of unauthorized nonservice-related disability provisions for officers hired post-July 1, 2003. The audit spanned January 1, 2023, to December 31, 2024, covering areas such as state aid deposits, employer and employee contributions, retirement benefits for retirees, and compliance with actuarial reporting. In all significant respects, the police pension plan was found to adhere to applicable laws and policies. The report expressed gratitude for the township’s cooperation and noted no issues in the unaudited supplementary information provided. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General