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PA Department of the Auditor General

Published September 2, 2026

About This Audit

The compliance audit of the West Deer Township Police Pension Plan, conducted by the Auditor General, examined compliance with state laws and regulations pertinent to municipal pension plans. The audit, focusing on specific periods between January 1, 2024, and December 31, 2025, included verification of state aid deposit, calculation of employer contributions, and employee contribution compliance. It ensured compliance with Act 205 requirements and evaluated the submission and accuracy of the actuarial valuation report. The audit confirmed that the pension plan was administered in compliance with applicable laws and regulations, aligning with local ordinances and policies. The plan has a funded ratio of 92% as of January 1, 2025, reflecting a strong financial status. Township officials demonstrated effective internal controls, contributing to the plan’s compliance and financial health. The audit report includes supplementary unaudited data for additional analysis, discussed with township officials. 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