West Manchester Township Non-Uniformed Defined Contribution Pension Plan – York County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of the West Manchester Township Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to ensure adherence to state laws, regulations, and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the administration of state aid, employer and employee contributions, and retirement benefits. The results indicated full compliance in all significant areas. Although West Manchester Township’s financial statements were audited independently, this audit focused on compliance with applicable laws and regulations. As of December 31, 2023, the pension plan had 11 active members. Active members contribute 5% of their base salary, while the municipality contributes 10%. The audit confirms the plan was correctly managed under its governing documents and legal requirements.