FAC Explorer

Audit 411770

FY End
2025-12-31
Total Expended
$1.49M
Findings
2
Programs
1
Organization: Allegheny County Industrial Development Authority (PA)
Year: 2025 Accepted: 2026-09-23
Auditor: ZELENKOFSKE AXELROD LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236141 2025-001 Material Weakness Yes L
1236142 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $474,374 Yes 1

Contacts

Name Title Type
QFKJE1JNMDT4 Simone McMeans Auditee
4123501036 Brian Chruscial Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (schedule) includes the federal grant activity of the Allegheny County Industrial Development Authority (Authority), a component unit of Allegheny County, Pennsylvania. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The amount of federal expenditures for the Economic Development Administration (EDA) revolving loan programs (RLF) represents the following as of December 31, 2025: Please see table in the Single Audit.

Finding Details

Finding 2025-001
Finding 2025-001 US Department of Commerce 11.307 Economic Adjustment Assistance/ Economic Development Cluster Criteria: Pursuant to 2 CFR section 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Revolving Loan Fund (RLF) recipients must administer RLFs in accordance with an RLF Plan approved by EDA. Pursuant to 13 CFR 307.14 (a) All RLF Recipients, including those receiving Recapitalization Grants for existing RLFs, must complete and submit an RLF report, using Form ED-209, in a format and at a frequency as required by EDA. Pursuant to 13 CFR 307.14 (b) All RLF Recipients must certify as part of the RLF report to EDA that the RLF is operating in accordance with the applicable RLF Plan and that the information provided is complete and accurate. Condition: There were no adequate internal controls to identify and correct material misstatements in key line items in the Form ED-209, Revolving Loan Fund Financial Report (report) for the Cares Revolving Loan Funds. The key line items contain critical information and should reconcile to the Authority's financial documents and account balances. Cause: The current internal control system in place was not adequate to ensure: loan reporting procedures were followed in accordance with the RLF Plan approved by the EDA. Effect: The report does not contain accurate information. This is a repeat finding of 2024-001. Recommendation: We have the following recommendations: 1) the Authority should implement procedures to ensure that the RLF program is administered in accordance with the plan approved by the EDA, 2) the Authority should implement procedures to ensure that required reports are reviewed for accuracy prior to being submitted by the due date. View of Responsible Official: Management agrees with the finding. See separate corrective action plan.