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

The Manchester Township Firefighter’s Pension Plan underwent a compliance audit, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous audit recommendations were addressed and if the pension plan conformed to state laws and procedures. The audit assessed state aid deposits, employer and employee contributions, benefit calculations, and compliance with actuarial reporting deadlines for the period from January 1, 2022, to December 31, 2023. The audit concluded that, in most respects, the pension plan complied with relevant regulations, but repeated a previous finding of incorrect data on Certification Form AG 385, causing an underpayment of state aid. Township officials are urged to implement corrective actions to address this issue. The pension plan, part of the Pennsylvania Municipal Retirement System, is locally governed by ordinance and collective bargaining agreements, with active and retired members contributing to and receiving benefits from the plan.