Elizabethtown Borough Non-Uniformed Pension Plan – Lancaster County – Audit Period Ending December 31, 2023

A compliance audit was conducted on the Elizabethtown Borough Non-Uniformed Pension Plan to assess its adherence to state laws, regulations, contracts, and local ordinances as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, which did not follow Government Auditing Standards, included the examination of state aid deposits from 2018 to 2023 and employer contributions for the same period. The review also included assessing the provisions for retirement benefits and the accuracy of actuarial reports. The findings revealed the pension plan was compliant in all significant respects. Elizabethtown Borough’s internal controls were evaluated, confirming the effective administration of the plan. The report was communicated to borough officials, who cooperated fully during the audit process. In summary, the pension plan is properly administered according to applicable laws and policies.