Upper Darby Township Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Upper Darby Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous recommendations were followed and if the pension plan adhered to relevant state laws and policies from January 1, 2023, to December 31, 2024. The audit revealed noncompliance with prior recommendations, specifically in providing benefits exceeding Act 600 provisions and failing to adopt benefits mandated by Act 30. These issues have been noted in previous audits but remain unaddressed. Township officials were urged to implement corrective actions timely. While the audit found the pension plan generally compliant, the recurring violations highlight areas requiring immediate attention. The audit also confirmed that financial statements of the pension plan, audited by an independent firm, are available, but the auditor general did not express an opinion on them. This is an automated summary. Please rely on the contents included in the released audit report.