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

The compliance audit of the Upper Milford Township Non-Uniformed Defined Contribution Pension Plan was conducted pursuant to the Pennsylvania Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify if previous corrective actions were taken and assess compliance with state laws, regulations, contracts, and local policies. Key focus areas included state aid deposits, employer and employee contributions, retirement benefits, and actuarial report submission. The period audited was from January 1, 2024, to December 31, 2025. Evidence gathered confirmed the plan’s compliance with all relevant legal and policy requirements. The audit noted successful implementation of prior recommendations concerning accounting and reporting. Though the audit did not follow United States Government Auditing Standards, it achieved its objectives. Upper Milford Township officials cooperated fully, and their responses were incorporated into the final report. The financials of the Pennsylvania Municipal Retirement System (PMRS) were not audited by the team. This is an automated summary. Please rely on the contents included in the released audit report.