Audit 406026

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Allegheny County Housing Authority (Authority) under programs of the federal government for the year ended September 30, 2025. 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 Authority, it is not intended to and does not present the net position, changes in net position, or cash flows of the Authority. Component Units The Authority’s financial statements include operations of West Pine Associates, LP (West Pine), which reported $1,301,220 as notes payable to the United States Department of Agriculture on their financial statements that are not included in the accompanying Schedule for the year ended September 30, 2025. The balances and expenses of West Pine are excluded because West Pine completed a separate audit in accordance with the Audit Guide for Audits of Rural Development Programs. The Authority’s financial statements include operations of Hawkins Redevelopment Phase I and II (Hawkins I and II), which reported $2,750,000 and $1,754,000 as notes payable to the United States Department of Housing and Urban Development through the Community Development Block Grants program on their financial statements that are not included in the accompanying Schedule for the year ended September 30, 2025. The balances and expenses of Hawkins I and II are excluded because Hawkins I and II completed separate compliance audits.