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PA Department of the Auditor General

Published August 5, 2026

About This Audit

In August 2026, a compliance audit was conducted on the Upper Saucon Township Police Pension Plan in Lehigh County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit aimed to ensure the pension plan’s administration complied with relevant laws and policies. The audit found an issue with Certification Form AG 385, where incorrect data resulted in an underpayment of state aid for 2025. The township failed to certify an eligible police officer, leading to an underpayment of $13,332. It was recommended that internal control procedures be established to prevent such errors. Despite this, the plan was generally found to be in compliance. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General