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

A compliance audit was conducted for the Manchester Township Non-Uniformed Cash Balance Pension Plan in York County, Pennsylvania, pursuant to the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to assess whether corrective actions were taken regarding previous audit findings and to verify compliance with relevant state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1, 2022, to December 31, 2023, found overall compliance, with some exceptions. Key findings included noncompliance with previous recommendations regarding incorrect data on a certification form leading to state aid underpayment, and partial compliance related to member account funding. The audit process included verifying state aid deposits, employer and employee contributions, and the submission of actuarial valuation reports. Cooperative responses from township officials were included in the report. The plan participates in the Pennsylvania Municipal Retirement System, though its financial statements were not audited. The township was urged to correct repeated issues.