Skip to content
PA Department of the Auditor General

Published June 9, 2026

About This Audit

A compliance audit was conducted on the Wayne Township Non-Uniformed Pension Plan for the period of January 1, 2021, to December 31, 2024, without following Government Auditing Standards. The objective was to assess if the plan was managed in accordance with state laws and local policies. The audit found generally compliant administration except for four key issues: excessive receipt of state aid beyond entitlement, incorrect data on certification forms leading to overpayment, improper amendment of an ordinance through a resolution, and missing custodial account records. Specifically, in 2023, the township received $1,957 in excess state aid, which remains in the general fund instead of being deposited into the pension plan. Corrective recommendations include the return of excess state aid to the Commonwealth and the future reconciliation of state aid allocations with pension costs. Township officials cooperated during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.

Audit Type:

Audit Category:

Audit County:

Pennsylvania Department
of the Auditor General