Manchester Township Non-Uniformed Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit for Manchester Township’s Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether prior recommendations were implemented and if the pension plan complied with state laws, regulations, and local policies. The audit covered 2022-2023 and analyzed state aid deposits, employer and employee contributions, retirement benefits, and actuarial valuation reports for compliance. It confirmed compliance in significant areas but identified recurring noncompliance with a prior recommendation regarding the certification of Form AG 385, leading to underpayment of state aid. The township is urged to address this repeated issue. Despite this finding, the overall administration of the pension plan showed compliance with most applicable state laws and guidelines.