West Nottingham Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the West Nottingham Township Non-Uniformed Pension Plan was conducted according to Act 205. This audit, covering the period from January 1, 2025, to December 31, 2025, evaluated whether state aid was properly managed and whether employer contributions adhered to state law and local regulations. Findings indicated that the pension plan complied significantly with the requirements, and no employee contributions were needed. The single-employer defined benefit plan, guided by Resolution No. 1-89 and a 2011 agreement, includes three retirees receiving benefits without active or terminated members eligible for future benefits as of December 2025. The plan’s funding status is assessed using historical trend information, showing a funded ratio exceeding 100% from 2021 to 2025. This is an automated summary. Please rely on the contents included in the released audit report.