HARRISBURG, PA — The Pennsylvania Department of the Auditor General found that the West Brandywine Township Non-Uniformed Pension Plan was administered in compliance with applicable state laws and funding requirements during a 2025 audit, according to a report released by Auditor General Timothy L. DeFoor.
The compliance audit examined whether the Chester County pension plan properly calculated and deposited employer contributions, met actuarial reporting requirements, and complied with provisions of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act. Auditors concluded that the plan was administered in compliance with applicable laws, regulations, contracts, administrative procedures, and local policies during the review period.
The audit covered the period from Jan. 1 through Dec. 31, 2025. Auditors reviewed employer contributions, actuarial reporting, and state aid requirements, while also verifying that no employee contributions were required and that no benefit calculations were prepared during the audit period.
According to the report, West Brandywine Township’s pension plan is a single-employer defined contribution plan established in 1982. The township is required to contribute 5% of employee compensation, while active members are not required to make contributions. As of Dec. 31, 2025, the plan had eight active members and six terminated members eligible for future vested benefits.
The audit found the township met the plan’s 2025 funding requirement of $46,354 through a combination of $14,302 in employer contributions and $32,052 in terminated employee forfeitures. Similar use of forfeitures helped satisfy funding obligations in 2022 and 2024.
Auditors also verified that the plan’s Jan. 1, 2025, actuarial valuation report was prepared and submitted in accordance with state requirements and that information included in the report was accurate and complete for participation in Pennsylvania’s municipal pension state aid program.
The Auditor General’s office noted that township officials cooperated throughout the audit process. The report was discussed with local officials before its release, and no findings or deficiencies were identified.
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