Coplay Borough Police Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Coplay Borough Police 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 aimed to verify corrective actions from prior reports and ensure compliance with relevant laws and regulations. Key findings showed general compliance, though an error in the Certification Form AG 385 led to a state aid underpayment due to incorrect payroll data. The audit methodology included verifying state aid deposits, employer contributions, and the accuracy of actuarial reports. The borough had previously rectified past issues, such as improper deposition of state aid. Borough officials must ensure the accuracy of certified data to secure adequate state aid amounts, as highlighted by the underpayment incidents. The audit findings were communicated with borough officials, who cooperated throughout the audit process.