South Coatesville Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the South Coatesville Borough Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, contracts, procedures, and local policies for 2025. The audit analyzed the proper determination and timely deposit of state aid, employer and employee contributions, retirement benefits calculations, and submission of actuarial valuation reports. The results confirmed the pension plan’s administration was compliant in all significant respects. Background information outlines the pension plan’s establishment, funding sources, and legislative requirements. The plan is locally controlled and has been affected by various ordinances and agreements. Active members contribute five percent of their pay, with the plan showing a solid funding history. The audit findings were discussed with South Coatesville Borough officials, who cooperated fully during the audit process. The South Coatesville Borough Police Pension Plan was administered in compliance with applicable regulations and policies. This is an automated summary. Please rely on the contents included in the released audit report.