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

A compliance audit of the Lower Oxford Township Non-Uniformed Pension Plan in Chester County, Pennsylvania, conducted under the authority of Act 205, assessed whether the pension plan adhered to state laws and regulations. The audit evaluated corrective actions on prior findings and ensured compliance with statutes, regulations, internal processes, and local policies. Conducted for the period January 1, 2024, to December 31, 2025, it verified pension plan operations, including state aid deposits, employer contributions, and compliance with Act 205 reporting requirements. No employee contributions or benefit calculations were required during the audit period, and there were no retirees receiving benefits. Compliance was found in all significant respects, and township officials maintained reasonable internal controls. The audit reflected that Lower Oxford Township corrected previous errors related to underreporting on Certification Form AG 385, thus ensuring the accurate receipt of state aid. Overall, the pension plan was deemed compliant with all relevant regulations and guidelines. This is an automated summary. Please rely on the contents included in the released audit report.