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

The compliance audit of the West Mifflin Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated if corrective actions from previous findings were implemented and if the pension plan adhered to state laws, regulations, and policies. The audit confirmed compliance for the period between January 1, 2024, and December 31, 2025, by reviewing contributions, state aid deposits, and retirement benefits. West Mifflin Borough’s actions regarding a prior finding showed non-compliance concerning disability benefit adjustments, necessitating future monitoring. Supplementary information on funding progress and historical trend data was provided, but not audited, to assist in assessing the plan’s financial health and asset accumulation. The audit results were discussed with borough officials, who cooperated during the process. This is an automated summary. Please rely on the contents included in the released audit report.