Skip to content
PA Department of the Auditor General

Published September 9, 2025

About This Audit

A compliance audit was conducted on the West Lampeter Township Non-Uniformed Pension Plan following the Municipal Pension Plan Funding Standard and Recovery Act, focusing primarily on corrective actions from previous audits and compliance with state laws and regulations for a period ending December 31, 2024. The audit verified compliance in areas such as the determination and deposition of state aid, calculation of employer contributions, accuracy of retirement benefits, and actuarial report preparation. While the plan largely complied with regulations, an issue with Certification Form AG 385 resulted in an overpayment of state aid due to incorrect data, a repeat finding from a prior audit. Despite partial compliance, corrective measures suggested earlier were not fully implemented, raising concerns. The audit expressed no opinion on the financial statements of PMRS. The report included recommendations to address the overpayment issue. This is an automated summary. Please rely on the contents included in the released audit report.

Audit Type:

Audit Category:

Audit County:

Pennsylvania Department
of the Auditor General