Manchester Township Firefighter’s Cash Balance Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit of the Manchester Township Firefighter’s Cash Balance Pension Plan, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act, assessed adherence to relevant laws and procedures. Conducted for periods from January 2022 to December 2023, it aimed to confirm corrective actions to previous findings and compliance with state laws and regulations. The audit reviewed state aid deposits, employer and employee contributions, benefit calculations, and actuarial valuation reports. It found noncompliance related to incorrect data on Certification Form AG 385, resulting in a state aid underpayment. Despite the prior recommendation to remedy this, the issue persists. This audit did not align with U.S. Government Auditing Standards, but sufficient evidence was collected for findings. The plan, part of the Pennsylvania Municipal Retirement System, includes nine active members. While the township maintained effective controls generally, the unresolved certification form issue remains a concern, highlighting a need for timely corrective action.