Northern York County Regional Non-Uniformed Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit of the Northern York County Regional Non-Uniformed Pension Plan in York County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit focused on ensuring compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances for the period January 1, 2023, to December 31, 2023. Key areas evaluated included the proper determination and timely deposit of state aid, verification of employer contributions, absence of employee contributions, and validation of actuarial valuation compliance. The audit concluded that the pension plan adhered to all significant legal and regulatory requirements. The plan is part of the Pennsylvania Municipal Retirement System (PMRS), but the audit did not cover PMRS’s financial statements. Overall, the plan demonstrated compliance in its administration and funding.