City of Lancaster Supplemental Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

The City of Lancaster Supplemental Non-Uniformed Pension Plan underwent a compliance audit for the period from January 1, 2022, to December 31, 2023. The objective was to assess if the plan adhered to state laws, regulations, contracts, procedures, and local policies. The audit was authorized under the Municipal Pension Plan Funding Standard and Recovery Act. It excluded adherence to Government Auditing Standards. The audit confirmed compliance in key areas such as the determination and deposit of state aid, employer, and employee contributions, and proper retirement benefits disbursement, with supporting documentation validated. Additionally, required actuarial valuation reports were scrutinized for accuracy and timely submission. The city employs an independent CPA firm for its financial audits, which were not part of this audit’s scope. Ultimately, the audit concluded that the City of Lancaster administered the pension plan in compliance with applicable requirements.