FAC Explorer

Audit 412726

FY End
2025-12-31
Total Expended
$1.48M
Findings
1
Programs
2
Organization: Pittsburgh Community Services, Inc. (PA)
Year: 2025 Accepted: 2026-09-29
Auditor: KENNETH M WASSERMAN CPA & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237947 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.569 COMMUNITY SERVICES BLOCK GRANT $960,947 Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $275,992 Yes 0

Contacts

Name Title Type
QEERJ9WXT6F4 Sarah Cook Auditee
4129044700 Michael A. Drop CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes that federal award activity of Pittsburgh Community Services Inc. (PCSI) under programs of the federal government for the year ended December 31, 2025. The Information in this schedule is presented in accordance with Title 2 US 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 PCSI, it is not intended to and does not present the financial position, changes in net assets, or cash flows of PCSI.
Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. PCSI has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Criteria: The CSBG Act at 42 USC 99 10(b), requires that public organizationsadminister CSBG through a Tri-Partite board. This board shall have membersselected by the organization and shall be composed so as to assure that noless than one-third (1/3) of the members are chosen in accordance withdemocratic selection procedures adequate to assure that these members: Arerepresentative of low-income individuals and families served in theneighborhood served; Reside in the neighborhood served; and Are able toactively participate in the development, planning, implementation, andevaluation of the programs funded by CSBG. Condition: There was a vacancy that reduced the required representation belowthe required threshold.Cause: One member of the board that was a representative of the low-incomeindividuals and families served departed during the year and was not replacedby another representative of the low-income individuals and families served.Effect: PCSI did not have the required representation at the end of the year.Recommendation: We recommend the board of directors frequently discussrecruitment and develop a list of prospective board members who would berepresentatives of the low-income individuals and families served that canbe elected to the board should a current board member depart without notice.