Christiana Borough Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Christiana Borough Non-Uniformed Pension Plan for the period from January 1, 2021, to December 31, 2023, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the pension plan was administered in compliance with applicable state laws, regulations, contracts, and local policies. Key focus areas included verifying the proper determination and deposit of state aid, calculation and deposit of employer and employee contributions, and the disbursement of retirement benefits. The audit revealed that, generally, the plan was compliant, although two significant issues were identified: the receipt of excessive state aid and incorrect data leading to overpayments. These findings indicate a need for improved internal controls. Christiana Borough officials cooperated during the audit, and their responses are included in the report.