City of Coatesville Non-Uniformed Pension Plan – Chester County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit of the City of Coatesville Non-Uniformed Pension Plan for the period from January 1, 2021, to December 31, 2023, was conducted under the authority of Pennsylvania’s Act 205. This audit aimed to evaluate corrective actions taken by city officials in response to prior audit findings and to assess whether the pension plan complied with applicable state laws, regulations, contracts, and local policies. Key findings included noncompliance with prior audit recommendations, such as inconsistent and unauthorized pension benefits, and partial compliance regarding incorrect data leading to an underpayment of state aid. Additionally, the audit confirmed proper calculation and deposit of state aid and employer contributions, and verified that retirement benefits were correctly determined and disbursed. The city was urged to address these findings promptly. Overall, the audit noted compliance with most applicable regulations but emphasized the need for improved corrective actions.