York Area United Fire and Rescue Union Cash Balance Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit conducted on the York Area United Fire and Rescue Union Cash Balance Pension Plan in York County, Pennsylvania, evaluated the plan’s administration concerning state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, which covered the period from January 1, 2023, to December 31, 2023, assessed proper determination and deposit of state aid, employer, and employee contributions, the calculation of retirement benefits, and the accuracy of the actuarial valuation report. The findings indicated compliance with the applicable legal and regulatory frameworks. The plan, which participates in the Pennsylvania Municipal Retirement System, required employer contributions calculated and deposited according to governing documents and applicable laws. The audit ensured adherence to Act 205 standards, and findings were discussed with the York Area United Fire and Rescue Commission officials. Ultimately, the audit concluded that the plan was administered correctly and in compliance with relevant requirements.