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

A compliance audit was conducted on the Upper Saucon Township Non-Uniformed Employees’ Defined Contribution Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act mandate. The audit aimed to assess corrective actions from previous findings and check compliance with applicable laws, regulations, and policies. The audit covered state and employer contributions, employee deductions, benefit calculations, and actuarial valuations between 2021 and 2025. The audit concluded that the pension plan was largely compliant with regulations, but identified two significant findings: state aid allocation in excess of entitlement, and municipal contributions that exceeded required funding levels. This is an automated summary. Please rely on the contents included in the released audit report.