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

A compliance audit of the Bellevue Borough Non-Uniformed Pension Plan was conducted as per the requirements of Pennsylvania’s Act 205. The audit aimed to ensure that the pension plan was managed in line with relevant state laws, regulations, and local policies, and covered various areas including state aid deposits, employer and employee contributions, and actuarial valuation reporting. The audit found that for the period from January 1, 2025, to December 31, 2025, the pension plan complied with all significant legal and regulatory requirements. The Bellevue Borough Non-Uniformed Pension Plan, a single-employer defined benefit plan, is governed by Ordinance No. 12-21 and supporting documents. Established in 1961, the plan had four active members as of the end of 2025, with contributions from members at a rate of four percent. Overall, the pension plan’s administration was deemed compliant with the required standards, reflecting a well-maintained internal control system by borough officials. This is an automated summary. Please rely on the contents included in the released audit report.