East Fallowfield Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on East Fallowfield Township’s Non-Uniformed Pension Plan in Chester County, Pennsylvania. The audit was carried out as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The primary objectives were to verify the corrective actions taken by municipal officials from prior findings and to ensure the pension plan’s compliance with relevant laws and regulations. Various procedures were followed to assess the plan’s administration, funding, contributions, benefits distribution, and actuarial reporting. The audit revealed that, generally, the plan was managed in compliance, except for a finding related to inaccuracies in Certification Form AG 385, which led to the net underpayment of state aid due to incorrect employee and payroll data reporting between 2021 and 2025. Township officials need to enhance internal controls to certify data accurately. The audit findings and relevant township responses are documented, with cooperation acknowledged from township officials. This is an automated summary. Please rely on the contents included in the released audit report.