FAC Explorer

Audit 367516

FY End
2024-12-31
Total Expended
$165.59M
Findings
2
Programs
34
Organization: City of Pittsburgh (PA)
Year: 2024 Accepted: 2025-09-25
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155279 2024-001 Material Weakness Yes M
1155280 2024-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $17.27M Yes 0
20.205 Highway Planning and Construction $12.11M Yes 0
97.047 Bric: Building Resilient Infrastructure and Communities $5.72M Yes 0
66.956 Targeted Airshed Grant Program $2.80M Yes 0
93.558 Temporary Assistance for Needy Families $2.33M Yes 0
21.023 Covid-19 Emergency Rental Assistance Program $2.17M Yes 0
14.239 Home Investment Partnerships Program $2.10M Yes 1
14.218 Covid-19 Community Development Block Grants/entitlement Grants $1.99M Yes 0
14.241 Housing Opportunities for Persons with Aids $1.41M Yes 0
14.239 Covid-19 Home Investment Partnerships Program $1.30M Yes 1
14.231 Emergency Solutions Grant Program $1.26M Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $440,279 Yes 0
97.067 Homeland Security Grant Program $369,411 Yes 0
10.559 Summer Food Service Program for Children $333,456 Yes 0
97.044 Assistance to Firefighters Grant $263,912 Yes 0
14.231 Covid-19 Emergency Solutions Grant Program $257,166 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $207,771 Yes 0
10.558 Child and Adult Care Food Program $167,059 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $112,875 Yes 0
93.493 Congressional Directives $106,958 Yes 0
14.401 Fair Housing Assistance Program $97,090 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $84,821 Yes 0
20.941 Strengthening Mobility and Revolutionizing Transportation (smart) Grants Program $82,103 Yes 0
97.042 Emergency Management Performance Grants $76,213 Yes 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $75,937 Yes 0
20.600 State and Community Highway Safety $40,412 Yes 0
10.935 Urban Agriculture and Innovative Production $31,336 Yes 0
20.616 National Priority Safety Programs $30,481 Yes 0
30.001 Employment Discrimination Title Vii of the Civil Rights Act of 1964 $22,412 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $11,068 Yes 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $3,287 Yes 0
89.003 National Historical Publications and Records Grants $1,779 Yes 0
10.727 Inflation Reduction Act Urban & Community Forestry Program $1,259 Yes 0
20.940 Reconnecting Communities Pilot (rcp) Discretionary Grant Program $1,064 Yes 0

Contacts

Name Title Type
MNM2NPJ8GVF3 Rachael Heisler Auditee
4122552054 Brian T. McCall Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of the City of Pittsburgh (City), Pennsylvania under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City.
The City’s financial statements include the operations of the Urban Redevelopment Authority of Pittsburgh (URA) and Pittsburgh Water and Sewer Authority (PWSA), which expended $33,214,678 and $91,563,014, respectively, of federal awards, of which $4,485,388 and $89,064,961, respectively, are not included in the accompanying Schedule, during the year ended December 31, 2024. The Schedule did not include all the expenditures of the URA and PWSA, because the component units completed separate audits in accordance with the Uniform Guidance. Only the approximately $27.7 and $2.5 million of federal funds that pass through the City to the URA and PWSA, respectively, are shown on the City’s Schedule.
The City is a contractual recipient of federal awards under agreements with the U.S. Department of Housing and Urban Development (HUD). For the year ended December 31, 2024, the City has authorized HUD to transmit $3,397,710 (includes $1,299,491 of COVID funding) of HOME Investment Partnerships Program funds (Federal ALN 14.239) directly to the URA, which is the representative agency with program oversight responsibility. Therefore, the related federal awards are reported by the URA to its cognizant agency in the URA’s audit report under the Uniform Guidance, in addition to being reported as a program in the City’s Schedule.

Finding Details

Finding 2024-001
Finding 2024-001: Subrecipient Monitoring Federal Agency: U.S. Department of Housing and Urban Development Program Name: COVID 19 – HOME Investment Partnerships Program and HOME Investment Partnerships Program (HOME) - ALN 14.239; Award Identification Number: MC420501 Criteria of Specific Requirement: Per 2 CFR 200.332, a pass-through entity must monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Condition: During our testing of subrecipient monitoring, we noted that the City did not perform required monitoring procedures during the year. Questioned Costs: Unknown Cause: The City did not have adequate internal controls in place to ensure compliance with subrecipient monitoring requirements, and staffing turnover contributed to the lack of oversight. Effect: The City was not in compliance with subrecipient monitoring requirements. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend the City implement controls to ensure compliance with subrecipient monitoring, documenting monitoring activities performed and following up on any identified deficiencies in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management agrees; see separate corrective action plan.
Finding 2024-001
Finding 2024-001: Subrecipient Monitoring Federal Agency: U.S. Department of Housing and Urban Development Program Name: COVID 19 – HOME Investment Partnerships Program and HOME Investment Partnerships Program (HOME) - ALN 14.239; Award Identification Number: MC420501 Criteria of Specific Requirement: Per 2 CFR 200.332, a pass-through entity must monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Condition: During our testing of subrecipient monitoring, we noted that the City did not perform required monitoring procedures during the year. Questioned Costs: Unknown Cause: The City did not have adequate internal controls in place to ensure compliance with subrecipient monitoring requirements, and staffing turnover contributed to the lack of oversight. Effect: The City was not in compliance with subrecipient monitoring requirements. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend the City implement controls to ensure compliance with subrecipient monitoring, documenting monitoring activities performed and following up on any identified deficiencies in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management agrees; see separate corrective action plan.