Westfall Township Non-Uniformed Pension Plan – Pike County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfall Township Non-Uniformed Pension Plan in Pike County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to validate the plan’s adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1, 2022, to December 31, 2025, revealed two primary findings: (1) the municipality failed to deposit the complete amount of state aid into the pension plan for 2022-2025, totaling $5,209, due to lack of awareness of Act 205 provisions; and (2) the municipality inadequately determined and paid the Minimum Municipal Obligation (MMO) for 2022, 2024, and 2025. Recommendations were issued to resolve these issues. Compliance will be reassessed in the subsequent audit. Management agreed with the findings and plans to take corrective actions. This is an automated summary. Please rely on the contents included in the released audit report.