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

The compliance audit of the Upper Darby Township Firemen’s Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated if the plan adhered to applicable state laws, regulations, administrative procedures, contracts, and local ordinances. The audit covered specific aspects, including state aid deposits, employer and employee contributions, retirement benefits, and actuarial valuation report preparations. For the period from January 1, 2024, to December 31, 2024, the audit found that the pension plan complied with the necessary legal and regulatory requirements. Furthermore, historical data on the pension plan’s funding status indicated improvements over time. Township officials maintain internal controls to ensure compliance, and the audit findings were discussed with them. The cooperation of township officials during the audit process was appreciated. Overall, the audit concluded that the Upper Darby Township Firemen’s Pension Plan was administered in compliance with applicable requirements. This is an automated summary. Please rely on the contents included in the released audit report.