City of Lebanon Non-Uniformed Pension Plan – Lebanon County – Audit Period January 1, 2024 to December 31, 2025

The compliance audit for the City of Lebanon Non-Uniformed Pension Plan, conducted by the Auditor General, covered the period from January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas reviewed included proper state aid deposit, employer and employee contributions, retirement benefit disbursement, and submission of actuarial reports. The methodology included verifying deposits, recalculating benefits, and reviewing supporting documents. The audit found that, in all significant respects, the pension plan was administered in compliance with the relevant requirements. The City of Lebanon officials are responsible for maintaining internal controls to ensure compliance. The audit results and discussions with city officials indicate cooperation and adherence to stipulated standards. This is an automated summary. Please rely on the contents included in the released audit report.