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

The compliance audit of the West Sadsbury Township Police Pension Plan was conducted based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if municipal officials addressed prior findings and ensured the pension plan adhered to state laws and local policies. The audit covered state aid deposits, employer and employee contributions, pension benefit calculations, and actuarial reporting. Key findings revealed noncompliance, including failing to deposit the full amount of state aid, incorrect data on certification forms resulting in overpayments, incomplete payment of the minimum municipal obligation, and incorrect pension benefit calculations. The audit reiterated a prior issue regarding undeposited state aid, urging timely corrective actions. The township’s internal controls were assessed, and discussions with officials were held to incorporate their responses into the report. The final report thanked township officials for their cooperation during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.