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

The compliance audit of the Mount Joy Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), sought to assess whether the plan adhered to state laws, regulations, and policies, and if corrective actions from prior reports were implemented. Covering January 1, 2024, to December 31, 2025, the audit verified that state aid and employer contributions were correctly managed, employee contributions were waived, no benefit calculations were made, and actuarial reports were timely submitted. Additionally, the plan’s terms and compliance with the Deferred Retirement Option Plan were examined. It was concluded that the Mount Joy Borough Police Pension Plan complied with applicable requirements in all significant respects. The audit also found that previous recommendations regarding inconsistent pension benefits and procurement procedures were addressed. Borough officials maintain responsibility for effective internal controls, ensuring compliance with legal standards. Overall, the plan showed substantial compliance during the audit period. This is an automated summary. Please rely on the contents included in the released audit report.