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

A compliance audit was conducted on the York Area United Fire and Rescue Union Defined Benefit Pension Plan, following the requirements of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s administration adhered to relevant state laws, regulations, contracts, administrative procedures, and policies. The evaluation covered the period from January 1, 2023, to December 31, 2023, and assessed aspects like the proper determination and deposit of state aid, employer contributions, and employee contributions. The audit concluded that the plan was compliant in all significant aspects. Supplemental information provided insights into the plan’s funding progress, indicating fluctuations in the actuarial value of assets and liabilities over recent years. Commission officials received the audit report and their cooperation throughout the process was noted. The plan remains locally controlled, with its regulatory framework grounded in state and local statutes.