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

A compliance audit of the Upper Saucon Township Non-Uniformed Employees’ Pension Plan was performed under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessing the management of state aid and adherence to laws and regulations from January 1, 2024, to December 31, 2025. The audit verified that the township’s officials had implemented appropriate corrective actions based on previous findings and ensured the pension plan’s compliance with state requirements. During the audit period, state aid was timely deposited, and both employer and employee contributions were calculated and applied per governing documents. Retirement benefits were assessed to ensure payments were made accurately to eligible members. The January 1, 2025 actuarial valuation report complied with Act 205 requirements. The audit concluded the plan was administered properly, and township officials’ cooperation facilitated the audit process. This is an automated summary. Please rely on the contents included in the released audit report.