Newberry Township Non-Uniformed Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit of the Newberry Township Non-Uniformed Pension Plan assessed its management in accordance with the Municipal Pension Plan Funding Standard and Recovery Act. Conducted under the directive of the Auditor General, the audit aimed to verify the administration by state laws and other regulations. The examination period was from January 1, 2022, to December 31, 2023, and included validation of state aid deposits, employer and employee contributions, the calculation of retirement benefits, and compliance of insurance contract terms. The 2023 actuarial valuation report’s accuracy was also reviewed. Despite minor scope limitations, results showed the pension plan was substantially compliant with all relevant laws and regulations during the review period. While the Township’s financial statements audited by an independent firm were available, auditors did not review them. Township officials ensured efficient control procedures, and the audit results were communicated to them. The audit concluded with appreciation for the officials’ cooperation.