Mount Joy Borough Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Mount Joy Borough Non-Uniformed Pension Plan, conducted by the Auditor General under Act 205, focused on verifying corrective actions from prior findings and compliance with state laws and local regulations. The audit, covering January 1, 2024, to December 31, 2025, examined areas such as proper state aid deposits, employer contributions, and retirement benefits. Key findings confirmed compliance in significant respects, with no inconsistencies reported in actuarial valuations or contract terms. The Plan’s administration had adhered to legal standards, fulfilling its delineated obligations. Borough officials cooperated throughout the audit process, which concluded positively with respect to compliance objectives. The previous issues, such as inclusion of eligible employees and Act 44 procedures, were addressed, demonstrating sound governance and financial oversight. This audit ensures the Plan remains aligned with statutory requirements, supporting fiscal integrity and accountability. This is an automated summary. Please rely on the contents included in the released audit report.