East Lampeter Township Police Pension Plan – Lancaster County – Audit Period Ended December 31, 2023

A compliance audit of the East Lampeter Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, found the plan to be administered in accordance with state laws, regulations, contracts, and policies for 2023. The audit focused on the correct determination and deposition of state aid and compliance with financial requirements and contributions. It confirmed proper calculation and disbursement of retirement benefits and compliance with the Deferred Retirement Option Plan provisions. While previous audits identified unauthorized benefits due to collective bargaining agreements not aligning with Act 600, these benefits did not impact state aid allocations during the audit period. The township is in compliance with recommendations to manage unauthorized benefits. The audit assures that proper processes are in place to maintain compliance, with officials responsible for effective internal controls. The review did not express opinions on financial statements audited separately.