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PA Department of the Auditor General

Published April 22, 2026

About This Audit

A compliance audit was conducted on the West Mead Township Non-Uniformed Pension Plan for January 1, 2021, to December 31, 2024. The audit ensured compliance with state laws, regulations, contracts, procedures, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act. The audit checked the correct determination and deposit of state aid and employer contributions, finding no required employee contributions and verifying the retirement benefits’ accuracy and the preparation of actuarial valuation reports. The audit revealed two main issues: receipt of state aid exceeding entitlement in 2022 and 2025, and excess municipal contributions. Township officials did not adequately reconcile state aid allocations with actual pension costs, leading to recommended reimbursement of excess funds to the Commonwealth. Aside from these findings, the pension plan was largely administered in compliance with applicable regulations and policies. 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