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

A compliance audit was conducted by the Auditor General on the Salem Township Non-Uniformed Pension Plan in Wayne County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to ensure the plan’s administration followed state laws, regulations, contracts, administrative procedures, and local policies. The audit examined state aid deposits, employer contribution calculations, the actuarial valuation report’s compliance, and contract terms related to the plan. The audit concluded that the plan was administered in compliance with the applicable regulations for the period from January 1, 2025, to December 31, 2025. Salem Township officials were responsible for maintaining internal controls, and the audit did not indicate any significant noncompliance. The supplementary information provided was not audited for assurance. The audit findings and discussions with township officials are in the report. This is an automated summary. Please rely on the contents included in the released audit report.