Upper Dublin Township Non-Uniformed Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

from the Commonwealth in 2021 due to the failure to accurately certify an eligible employee. The compliance audit of the Upper Dublin Township Non-Uniformed Pension Plan was conducted in accordance with Act 205, though not necessarily with Government Auditing Standards. The audit aimed to verify corrective actions taken on prior findings and to ensure compliance with state requirements. From January 1, 2022, to December 31, 2023, the audit revealed that, overall, the plan complied with applicable laws, although an underpayment issue with the Certification Form AG 385 was noted. The township correctly addressed a previous overpayment in 2016 but failed in the accurate reporting for 2021, leading to an underpayment due to unaccounted eligible employees. Township officials were cooperative, and the municipality’s contracted financial audits were not included in this audit. Despite the noted finding, the plan was generally well administered according to the applicable regulations and policies.