Coplay Borough Non-Uniformed Union Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Coplay Borough Non-Uniformed Union Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit checked whether municipal officials addressed prior findings and verified compliance with relevant laws, regulations, and local policies. The audit confirmed that the state aid and employer contributions were properly calculated and deposited. The plan’s actuarial reports were timely and accurate, and all payments aligned with the collective bargaining agreement. Previous audit recommendations were fully implemented. The audit concluded that the Pension Plan was properly administered in all significant respects, complying with applicable requirements, thanks to the cooperation from borough officials.