Winfield Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

The Auditor General conducted a compliance audit of the Winfield Township Non-Uniformed Pension Plan as required by Act 205, which mandates auditing municipalities that receive state aid for pension plans. The audit aimed to verify if previous findings were addressed and if the plan complied with state laws and regulations from January 2024 to December 2025. The audit revealed that, generally, the plan was compliant, but a misreporting on Certification Form AG 385 resulted in an underpayment of state aid due to incorrect data on eligible employees’ wages. The township agreed with the finding and committed to implementing stronger internal control procedures to prevent future errors. Future evaluations will assess whether these measures are effective. This is an automated summary. Please rely on the contents included in the released audit report.