West Manchester Township Police Pension Plan – York County – Audit Period Ended December 31, 2023

A compliance audit was conducted for the West Manchester Township Police Pension Plan, as required by Act 205 of 1984, to ensure adherence to state laws, regulations, and local ordinances. The audit reviewed the administration of the pension plan from January 1, 2023, to December 31, 2023. The scope included verification of state aid deposits, employer and employee contribution calculations, and adherence to actuarial reporting requirements. The audit found the pension plan was administered in compliance with all applicable requirements. West Manchester Township contracted an independent firm for annual audits, the results of which were outside this audit’s scope. The township is responsible for maintaining effective internal controls. As of the latest valuation date, January 1, 2023, the plan’s funded ratio was 85.6%, indicating its financial status had improved over time. The report was shared with township officials to ensure ongoing compliance and acknowledges their cooperation during the audit process.