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

An audit was conducted on the West Manchester Township Non-Uniformed Pension Plan in York County, Pennsylvania, in compliance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit sought to verify the pension plan’s adherence to applicable state laws, regulations, contracts, administrative procedures, and local policies. The audit, not following the Government Auditing Standards, involved evaluating state aid deposits, employer and employee contribution calculations, and retirement benefits payments for compliance from January 2022 through December 2023. Additionally, actuarial valuation reports were examined for adherence to Act 205 requirements. The audit found that the pension plan was administered in compliance with relevant regulations. Township officials maintain appropriate internal controls to ensure compliance, although they contracted an independent firm for auditing their financial statements. Notably, the pension plan, established in 1966, closed to new members in 2016, with the existing 14 active members contributing to the plan.