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, 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 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 $31,650,856 and $109,240,856, respectively, of federal awards, of which $4,327,230 and $109,059,240, respectively, are not included in the accompanying Schedule, during the year ended December 31, 2025. The Schedule did not include the expenditures of the URA and PWSA, because the component units completed separate audits in accordance with the Uniform Guidance. Only the approximately $27.3 million and $181,000 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, 2025, the City has authorized HUD to transmit $2,856,472 (includes $920,659 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.