Richland Borough Non-Uniformed Employees’ Pension Plan – Lebanon County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was performed on the Richland Borough Non-Uniformed Employees’ Pension Plan for the period of January 1, 2021, to December 31, 2024. This audit, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, reviewed compliance with relevant laws, contracts, and local policies. The audit identified that the plan was largely administered correctly, but it found two issues: an ineligible employee was incorrectly certified, leading to a $6,292 state aid overpayment, and the plan document was not formally adopted by ordinance or resolution. This is an automated summary. Please rely on the contents included in the released audit report.