Lykens Borough Non-Uniformed Pension Plan – Dauphin County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Lykens Borough Non-Uniformed Pension Plan for the period January 1, 2021, to December 31, 2024, was conducted to ensure compliance with state laws and corrective actions on prior findings. Executed under Act 205 of 1984, the audit evaluated state aid determinations, employer contributions, and required actuarial evaluations, confirming general compliance except for inaccuracies on the Certification Form AG-385, leading to state aid underpayments in several years. The Lykens Borough plan, a single-employer defined benefit plan, is part of the Pennsylvania Municipal Retirement System. Despite the minor lapse, the audit acknowledged borough officials’ effective cooperation and internal control efforts. This is an automated summary. Please rely on the contents included in the released audit report.