East Hempfield Township Non-Uniformed Pension Plan – Lancaster County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the East Hempfield Township Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) to ensure the plan was administered according to state laws, regulations, and local policies. The audit, covering January 1, 2023, to December 31, 2023, involved verifying the proper deposit of state aid, calculating employer contributions, confirming retirement benefits, and reviewing the terms of the plan’s unallocated insurance contract. The audit concluded that the township effectively administered the pension plan in compliance with applicable laws and regulations. The audit report also highlighted that the plan waived member contributions for 2022 and 2023 and noted the actuarial valuation report’s preparation for compliance with state aid program participation. The township uses independent audits for its financial statements, and this audit did not evaluate the financial statements directly. Overall, the pension plan was found to be compliant in all significant respects.