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PA Department of the Auditor General

Published January 27, 2026

About This Audit

The compliance audit of the Upper Southampton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan adhered to state laws, regulations, and local ordinances for 2024. The audit focused on verifying proper determination and deposit of state aid, employer and employee contributions, and accurate disbursement of retirement benefits. Additionally, the preparation and submission of the actuarial valuation report were evaluated for compliance. The results indicated that the plan was administered in compliance with all applicable regulations. Upper Southampton Township contracts an independent firm for annual financial audits, which were not included in this audit, and the township is responsible for maintaining internal controls. Overall, the audit concluded that the pension plan complies significantly with laws and regulations, and the supplementary information was provided without additional assurance. 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