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

The compliance audit conducted on the Upper Providence Township Non-Uniformed Pension Plan aimed to ensure adherence to applicable state laws, regulations, and local ordinances based on the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The scope was limited to determining compliance in categorized areas for the 2023 fiscal year, including state aid deposit verification, employer contribution assessments, employee contribution validations, retirement benefit calculations, and actuarial valuation reporting. The audit, conducted independently of the Government Auditing Standards, confirmed that in all significant respects, the pension plan complied with the pertinent requirements. The audit’s findings, discussed with township officials, highlighted smooth administrative processes, supported by effective internal controls. Consequently, no significant deficiencies in compliance were encountered throughout the audit. However, it should be noted that the audit did not evaluate the financial statements of the pension plan, as this was the responsibility of an independent certified public accounting firm.