Mount Gretna Borough Non-Uniformed Pension Plan – Lebanon County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Mount Gretna Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether the borough appropriately addressed previous findings and if the pension plan adhered to state laws and regulations. The audit found that, while the pension plan generally complied, two significant issues were identified. First, the borough failed to deposit the full amount of state aid into the pension plan for 2022 and 2023. Second, an ordinance was improperly amended by resolution. Recommendations include ensuring that all state aid is deposited promptly. The borough showed compliance with previous recommendations concerning record-keeping. The Pennsylvania Municipal Retirement System, acting as an agent for the plan, was not within the audit’s scope. Borough officials were cooperative during the audit process, and discussions were held regarding the findings and recommendations. This is an automated summary. Please rely on the contents included in the released audit report.