West Sadsbury Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the West Sadsbury Township Non-Uniformed Pension Plan was conducted to assess adherence to state laws, regulations, and previous audit recommendations as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether municipal officials had addressed issues cited in prior reports and managed the pension plan according to regulatory expectations from 2020 to 2024. The audit disclosed two main findings: a failure to deposit the full 2019 state aid into an eligible plan and inadequate determination and payment of the pension plan’s municipal obligations. Previous issues with record-keeping were resolved, but the township still did not fully implement a prior recommendation regarding state aid deposit compliance. West Sadsbury Township is urged to rectify these deficiencies to meet its obligations. The auditing procedures confirmed that, aside from the noted findings, the pension plan complied with relevant laws and policies within the audit period. This is an automated summary. Please rely on the contents included in the released audit report.