Published September 30, 2026
About This Audit
A compliance audit was conducted for the Carlisle Borough Non-Uniformed Pension Plan to ensure adherence to applicable laws and regulations. The audit, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed state aid allocation, contribution calculations, and retirement benefits. The audit found that while the pension plan mostly complied with regulations, there was an error on Certification Form AG 385, resulting in a net state aid underpayment due to incorrect payroll reporting. Specifically, non-uniformed and police payrolls were understated in 2025 leading to a $10,348 underpayment and an incorrect entry in 2026. This finding highlights the importance of accurate payroll data submission for state aid calculations. Recommendations were made to improve internal controls to prevent such errors in the future. The borough’s leadership was informed, and their cooperation during the audit was appreciated. This is an automated summary. Please rely on the contents included in the released audit report.