Upper Milford Township Non-Uniformed Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Upper Milford Township’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. It assessed if the plan adhered to relevant state laws, regulations, and policies for 2025. The audit confirmed proper handling of state aid, employer contributions, and retirement benefits, supported by recalculated evidence. It evaluated the township’s actuarial valuation report, ensuring its preparation and submission aligned with Act 205. The audit found no compliance issues, affirming the plan was administered according to governing standards. This report was shared with township officials, who contributed cooperatively to the audit process. This is an automated summary. Please rely on the contents included in the released audit report.