Bellevue Borough Non-Uniformed Money Purchase Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Bellevue Borough Non-Uniformed Money Purchase Pension Plan in Allegheny County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not following Government Auditing Standards, was conducted to ensure the pension plan adheres to state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the period from January 1, 2025, to December 31, 2025, and examined the proper determination and deposit of state aid, employer and employee contributions, and the timely preparation and submission of the actuarial valuation report. The audit found that the pension plan was administered in compliance with all significant respects. This is an automated summary. Please rely on the contents included in the released audit report.