Columbia Borough Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The Columbia Borough Police Pension Plan underwent a compliance audit based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check whether prior corrective actions were taken following previous findings and if the pension plan adhered to relevant state laws, contracts, and policies. Through the audit, spanning January 1, 2023, to December 31, 2024, it was found that the plan mostly complied with legal and regulatory standards. However, two issues were noted: the plan was improperly amended by resolution instead of an ordinance, and unauthorized pension benefits remained unadjusted. These issues were not rectified, repeating findings from a previous report. Borough officials are advised to implement recommended changes promptly. The report further provides supplementary information for additional analysis, without an assurance from the Auditor General’s office due to not being part of the conducted audit. This is an automated summary. Please rely on the contents included in the released audit report.