Marietta Borough Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Marietta Borough’s Non-Uniformed Pension Plan was conducted to ensure adherence to state laws and guidelines under Act 205. The audit assessed proper deposition of state aid and accurate calculation of employer contributions between January 1, 2022, and December 31, 2025. It also reviewed whether retirement benefits were properly calculated and paid. The audit discovered that in 2025, Marietta Borough received state aid exceeding their pension costs by $4,508, violating Act 205’s stipulations. Consequently, it was recommended and subsequently executed by the boroughs to return this excess amount to the Commonwealth. The borough’s compliance with these audit conclusions will be evaluated in future audits. This is an automated summary. Please rely on the contents included in the released audit report.