Published March 4, 2025
About This Audit
A compliance audit was conducted for the Elizabethtown Borough Police Pension Plan in Lancaster County, Pennsylvania, as required by Act 205 of 1984. The audit examined the administration of the pension plan for compliance with state laws, regulations, contracts, and local policies for the period January 1, 2023, to December 31, 2023. The audit involved reviewing the timely deposit of state aid, employer and employee contributions, and the accuracy of retirement benefit calculations. It concluded that the pension plan was compliant in all significant respects. Prior audit issues regarding unauthorized pension benefits due to accumulated unused sick leave were addressed, and current state aid allocations did not include amounts for excess benefits. The audit report did not include an opinion on the financial statements audited by an independent CPA firm. Overall, the audit determines that the Elizabethtown Borough Police Pension Plan adhered to applicable legal and regulatory requirements.