City of Lancaster Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the City of Lancaster’s Non-Uniformed Pension Plan for the period from January 1, 2022, to December 31, 2023, under the authority of Act 205. The audit aimed to assess corrective actions taken on prior findings and to verify compliance with relevant laws and regulations. The audit was not conducted in accordance with Government Auditing Standards, but sufficient evidence was obtained to support the findings and conclusions. Overall, it was found that the pension plan was generally compliant with the applicable requirements, yet an issue with the certification on Form AG 385 persisted from a previous audit. This resulted in a net overpayment of state aid, which the city partially addressed by reimbursing $29,236 in September 2024. However, compliance issues persisted with incorrect data reporting. The audit concluded with a strong recommendation for timely corrective actions.