City of Lancaster Firemen’s Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the City of Lancaster Firemen’s Pension Plan from January 1, 2022, to December 31, 2023. The audit aimed to verify that the plan complied with state laws and regulations, and that previous audit findings were addressed. Key audit procedures included verifying the proper deposit and calculation of state aid, employer and employee contributions, and retirement benefits calculations. Additionally, pension plan operations under Act 205 and other related legislation were reviewed. The audit found overall compliance, but noted an issue with Certification Form AG 385, which led to an overpayment of state aid because ineligible firefighters were incorrectly certified. The City of Lancaster has addressed prior inconsistencies in pension benefits, but the current issue requires attention. Thanks were extended to city officials for their cooperation during the audit.