West Salem Township Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the West Salem Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify whether corrective actions were implemented following previous findings and if the pension plan adhered to state laws and regulations. The audit covered a period between January 1, 2024, and December 31, 2025. The results showed compliance with relevant laws and policies, except for one issue concerning incorrect data on Certification Form AG 385, which led to a state aid underpayment. Township officials acknowledged the finding and agreed to establish improved internal controls to ensure accurate data reporting. The West Salem Township Non-Uniformed Pension Plan participates in the Pennsylvania Municipal Retirement System (PMRS), which issues a separate annual report of its operations. The management has agreed with the audit findings, and compliance will be reviewed in the subsequent audit. This is an automated summary. Please rely on the contents included in the released audit report.