Carlisle Borough Non-Uniformed Management Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Carlisle Borough Non-Uniformed Management Pension Plan, following the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ascertain if corrective actions on past findings were implemented and if the plan adhered to state laws and regulations. Covering January 1, 2024, to December 31, 2025, the audit verified proper state aid deposits, employer contributions, and retirement benefits. No employee contributions were required during this period. The audit concluded that the pension plan was generally compliant with legal standards. Carlisle Borough took corrective measures from a previous report by reimbursing the Commonwealth for an overpayment with interest. Carlisle Borough officials cooperated fully during the audit, which was not performed according to U.S. Government Auditing Standards. The final report reflects compliance and corrective action, ensuring the pension plan’s administration aligns with relevant laws and regulations. This is an automated summary. Please rely on the contents included in the released audit report.