Bellevue Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The Bellevue Borough Police Pension Plan underwent a compliance audit as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that corrective actions from a previous report were implemented and that the plan adhered to applicable laws and policies. The audit covered state aid allocations, employer and employee contributions, actuarial valuation reports, and the Deferred Retirement Option Plan (DROP). Key audit findings revealed that for the period from January 1, 2024, to December 31, 2025, the Police Pension Plan complied with relevant legal requirements. The auditors verified that municipal officials took appropriate corrective actions based on past findings and that the pension plan was managed according to state laws and regulations. The pension plan’s funding status was analyzed, showing improvements in its funded ratio over different years. This is an automated summary. Please rely on the contents included in the released audit report.