Published June 3, 2026
About This Audit
A compliance audit was conducted on the Upper Perk Police District Pension Plan in Montgomery County, Pennsylvania, covering January 1, 2021, to December 31, 2024. The audit aimed to assess if previous recommendations were implemented and if the pension plan complied with state laws and regulations. While the plan mostly adhered to legal and regulatory requirements, a notable exception wasn’t resolved. A persistent issue from a prior report involved pension benefits unauthorized by Act 600, influenced by outdated provisions in the collective bargaining agreement and a governing document clause pertaining to earnings calculations. This misalignment resulted in improper benefit determinations. The audit report encourages the borough officials to address this ongoing concern, emphasizing implementation of necessary corrections. The audit further highlighted administrative areas such as state aid deposits, employee contributions, and retirement benefit calculations were evaluated, with recommendations for compliance improvements. The auditors thanked the Pennsburg Borough officials for their cooperation. This is an automated summary. Please rely on the contents included in the released audit report.