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

A compliance audit was conducted on the West Manheim Township Police Pension Plan by the Auditor General under Act 205, covering January 1, 2023, to December 31, 2023. The audit aimed to assess compliance with state laws, regulations, and pension plan policies. It revealed that state aid was correctly deposited and employer contributions calculated according to regulations. However, findings included an unauthorized increase in a pension benefit and overpayment of state aid due to certification errors. Specifically, a police officer’s pension was improperly increased after his re-employment post-DROP period. The audit did not follow U.S. Government Auditing Standards, nor did it examine financial statements for which an independent CPA firm is responsible. Despite these exceptions, the plan was found generally compliant within the audit’s objectives. Township officials cooperated, and the report’s findings were discussed with them.