West Brandywine Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Brandywine Township Non-Uniformed Pension Plan to assess its adherence to state laws and other relevant guidelines under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering the period from January 1 to December 31, 2025, focused on determining whether state aid and employer contributions were properly calculated and deposited. The audit verified compliance regarding the accurate preparation and submission of the actuarial valuation report, and confirmed no employee contributions or benefit calculations were needed. The plan had eight active members, and the required five percent employer contributions were met, sometimes supplemented by terminated employee forfeitures. The audit concluded the pension plan was managed in accordance with the applicable requirements. The report was discussed with township officials, who cooperated throughout the audit process, and the findings were confirmed in discussions with officials. This is an automated summary. Please rely on the contents included in the released audit report.