Carlisle Borough Police Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Carlisle Borough Police Pension Plan, conducted under the authority of Act 205, aimed to verify if proper corrective actions were taken from prior findings and ensure compliance with state laws and regulations. The audit covered January 1, 2024, to December 31, 2025, reviewing state aid deposits, employer and employee contributions, retirement benefits, and the preparation and submission of the actuarial valuation report. The audit found partial compliance on a prior finding related to incorrect data on Certification Form AG 385, leading to a net underpayment of state aid, and identified inconsistent pension benefit provisions. Borough officials are responsible for maintaining effective internal controls, but deficiencies were noted. Despite these findings, the audit confirmed that, except for the noted issues, the plan was generally in compliance with the applicable state requirements. These findings were discussed with borough officials for further action. This is an automated summary. Please rely on the contents included in the released audit report.