COCHRANVILLE, PA — A new audit from Pennsylvania Auditor General Timothy L. DeFoor found that West Fallowfield Township’s Non-Uniformed Pension Plan was administered in full compliance with state laws and funding requirements during the two-year review period ending December 31, 2024.
The report, released in October 2025, concluded that township officials took appropriate corrective actions to address all findings cited in a prior audit and maintained sound oversight of the small, single-employer pension plan. The plan, established in 1982 under Ordinance No. 77, currently has no active members or retirees receiving benefits.
The audit was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), which requires municipalities receiving general municipal pension system state aid to undergo regular compliance reviews.
DeFoor’s office reported that West Fallowfield Township “was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances and policies” for the period from January 1, 2023, through December 31, 2024.
Auditors verified that state aid funds were properly received and deposited, employer contributions were accurately calculated and paid, and actuarial reports were filed on time. The township contributes $750 per quarter to each member’s account, as required under the plan.
The audit also confirmed that the township remains a participant in the Pennsylvania Municipal Retirement System (PMRS), which serves as the investment and administrative agent for the plan. PMRS issues its own annual financial report, separate from the township’s audit.
In addressing prior deficiencies, the township was recognized for implementing formal procurement procedures through Resolution No. 20-07, adopted in 2020, and for maintaining detailed financial records of the pension fund’s custodial account.
The findings represent a clean compliance outcome for West Fallowfield Township, which, despite having no current employees in the plan, continues to meet all state reporting and funding standards.
The audit report is available for public review at PaAuditor.gov.
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