EIN: 250965592
UEI: ERPKLKA3D1L3
Audited by: Louis Plung
Oversight agency: 17 [Department of Labor]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 14, 2026 (44 days from today).
What is a management decision? →The Urban League should design its process and procedures to ensure timely and accurate accounting and reporting. During the year ended June 30, 2024, the Urban League lacked the administrative capabilities to properly and timely record all transactions, and lacked the internal oversight to ensure their reporting was timely and accurate. The main cause of this lack of administrative capabilities is due to turnover within the accounting department. This resulted in significant issues with their records and also with delays in being able to provide details for audit support and timely financial statements. Cause: During the year ended June 30, 2024 the Urban League went through substantial changes within their accounting department including but not limited to a complete change in oversight and leadership. During this time their was inadequate processes in place to properly record all transactions in a timely manner and an inability to provide accurate and timely reporting. Questioned Costs: None Recommendations: We recommend that management implement new procedures and improve upon accounting leadership and training to ensure that in the future accounting records are complete, accurate and timely.
Show full finding ▾Hide full finding ▴Finding 2024-001: Administrative Capabilities Criteria and Condition: The Urban League should design its process and procedures to ensure timely and accurate accounting and reporting. During the year ended June 30, 2024, the Urban League lacked the administrative capabilities to properly and timely record all transactions, and lacked the internal oversight to ensure their reporting was timely and accurate. The main cause of this lack of administrative capabilities is due to turnover within the accounting department. This resulted in significant issues with their records and also with delays in being able to provide details for audit support and timely financial statements. Cause: During the year ended June 30, 2024 the Urban League went through substantial changes within their accounting department including but not limited to a complete change in oversight and leadership. During this time their was inadequate processes in place to properly record all transactions in a timely manner and an inability to provide accurate and timely reporting. Questioned Costs: None Recommendations: We recommend that management implement new procedures and improve upon accounting leadership and training to ensure that in the future accounting records are complete, accurate and timely.
To address the identified deficiencies in administrative capabilities, the Urban League of Great Pittsburgh has implemented a comprehensive overhaul of its financial oversight and leadership structure. The organization now operates under entirely new oversight and leadership, having appointed a new Vice President of Finance to guide the department and enforce adherence to internal control procedures. In addition to strengthening its internal leadership, the Urban League of Greater Pittsburgh has engaged a third-party service provider to support its accounting operations. The organization has also consulted with a former Urban League of Greater Pittsburgh Officer, leveraging their experience to enhance reporting practices. Furthermore, to improve continuity and expertise within the accounting department, a former employee with specialized accounting knowledge has been rehired as an Accounting Specialist. Together, these measures, including revitalized accounting leadership, targeted training initiatives, and access to additional resources are designed to establish a robust set of processes and procedures. These efforts aim to ensure that all financial reporting and transaction entries are completed in a timely and accurate manner, thereby addressing the issues noted in the findings.
The Urban League should follow more closely its written control procedures, and the controls mandated under the Uniform Guidance. During testing of internal controls, we noted the Urban League does not consistently complete or maintain documentation demonstrating that required controls related to reviewing check runs, proper check signatures, invoice approvals and proper channels for purchase orders. 2 CFR 200.303 requires nonfederal entities to establish and maintain effective internal controls over federal awards, including documentation that key control activities-such as review and approval of disbursements-are performed. - 32 - Cause: During the year ended June 30, 2024, the Urban League went through substantial changes within their accounting department including but not limited to a complete change in oversight and leadership. During this time there was insufficient controls in place and a lack of follow through on the controls that existed. Questioned Costs: None – No instances of unallowable costs were identified; however the absence of documentation a strong control environment represents a control deficiency that could lead to noncompliance. Recommendations: We recommend that management implement new procedures and improve upon accounting leadership and training to ensure that in the future accounting records are complete, accurate and timely.
Show full finding ▾Hide full finding ▴Finding 2024-002: Internal Controls Criteria and Condition: The Urban League should follow more closely its written control procedures, and the controls mandated under the Uniform Guidance. During testing of internal controls, we noted the Urban League does not consistently complete or maintain documentation demonstrating that required controls related to reviewing check runs, proper check signatures, invoice approvals and proper channels for purchase orders. 2 CFR 200.303 requires nonfederal entities to establish and maintain effective internal controls over federal awards, including documentation that key control activities-such as review and approval of disbursements-are performed. - 32 - Cause: During the year ended June 30, 2024, the Urban League went through substantial changes within their accounting department including but not limited to a complete change in oversight and leadership. During this time there was insufficient controls in place and a lack of follow through on the controls that existed. Questioned Costs: None – No instances of unallowable costs were identified; however the absence of documentation a strong control environment represents a control deficiency that could lead to noncompliance. Recommendations: We recommend that management implement new procedures and improve upon accounting leadership and training to ensure that in the future accounting records are complete, accurate and timely.
Executive Committee Actions and Finance Next Steps The Urban League of Greater Pittsburgh’s Executive Committee convened to identify key areas of significance and outline the next steps for the organization’s financial operations. The primary focus of the discussion was on empowering individuals to lead the organization and establishing modernized, well-managed financial systems, procedures, and practices. Policies and Procedures The Committee recognized that the Urban League of Greater Pittsburgh of Greater Pittsburgh maintains a long-established Policies and Procedures Manual, which incorporates controls mandated under the Uniform Guidance. This manual serves as the foundation for the organization’s financial management and ensures compliance with regulatory requirements. Leadership and Staffing To strengthen financial oversight, the Committee recommended recruiting a full-time Vice President of Finance. This position has been successfully filled, bringing dedicated leadership to the finance department. Strengthening Internal Controls Immediate next steps include a thorough review and enhancement of internal controls to ensure that financial risks are appropriately managed. These measures are being implemented with the aim of safeguarding the organization's assets and maintaining the integrity of financial reporting. Third-Party Involvement The Urban League of Greater Pittsburgh has engaged a third-party provider to assist with documenting key deliverables, organizing and convening meetings, and overseeing daily executions. This partnership is designed to enable more timely financial reporting and the development of a comprehensive plan that documents roles, responsibilities, procedures, and practices—including necessary approvals—for managing billings, receivables, cash flow, and other critical accounting and finance functions. Role of the Treasurer The Treasurer of the Urban League of Greater Pittsburgh has played a vital role in the implementation of these initiatives. The Treasurer actively participates in regularly scheduled weekly meetings, helping to ensure ongoing oversight and the effective execution of improvements to the organization’s financial management practices. Staff Roles and Responsibilities In Order to improve performance, collaboration, and to distribute the workload effectively. The Urban League has defined individuals and their role to strengthen Internal Controls. The staff responsible for the administration and oversight include: President/CEO Responsible for signing checks, authorizing payroll, approving transfers between bank accounts, and endorsing all Account Clearing House transactions. VP/Finance Reviews bank reconciliations and co-signs check with a second signatory. Approves Positive Pay transactions, initiates and completes transfers between accounts, reviews and authorizes payroll, enters Automatic Clearing House transactions, and oversees Accounts Payable approvals. This position will provide internal oversight to ensure financial reporting is timely and accurate. Accountant Records transactions in the accounting software. All payment requests to vendors require approval from both the Vice President of Finance and Program Managers. Prepares checks, inputs them into Positive Pay, requests Automated Clearing House payments, reconciles bank statements, and processes payroll. The accountant also initials inter-account bank transfers, manages deposit entries (stamps, records, and distributes check copies), and ensures proper authorization for Accounts Payable entries in the software. Executive Assistant Opens and logs checks into a tracking spreadsheet.
Single Audits must be completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the issued auditors’ report. or nine months after the end of the audit period. The Single Audit was not timely completed and submitted to the Federal Audit Clearinghouse within nine months form the end of the audit period. Cause: The Urban League was unable to provide complete and accurate financial statements within a timely fashion. This resulted in the financial statements and Single Audit to not be finalized and issued in order to be submitted to the Federal Audit Clearinghouse within nine months of the end of the audit period. Effect: The data collection form and reporting package for the Single Audit for the year ended June 30, 2024 were not submitted within the specified timeframe resulting in award drawdown restrictions. Questioned Costs: None Cause: Internal controls over reporting and compliance were not effective at ensuring that the required reports were being completed and submitted in a timely manner. Recommendations: We recommend that management improve their reporting processes and controls to ensure that the Single Audit is completed and submitted to the Federal Audit Clearinghouse in a timely manner.
Show full finding ▾Hide full finding ▴Finding 2024-003: Timely Single Audit Submission Criteria and Condition: Single Audits must be completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the issued auditors’ report. or nine months after the end of the audit period. The Single Audit was not timely completed and submitted to the Federal Audit Clearinghouse within nine months form the end of the audit period. Cause: The Urban League was unable to provide complete and accurate financial statements within a timely fashion. This resulted in the financial statements and Single Audit to not be finalized and issued in order to be submitted to the Federal Audit Clearinghouse within nine months of the end of the audit period. Effect: The data collection form and reporting package for the Single Audit for the year ended June 30, 2024 were not submitted within the specified timeframe resulting in award drawdown restrictions. Questioned Costs: None Cause: Internal controls over reporting and compliance were not effective at ensuring that the required reports were being completed and submitted in a timely manner. Recommendations: We recommend that management improve their reporting processes and controls to ensure that the Single Audit is completed and submitted to the Federal Audit Clearinghouse in a timely manner.
Management, under new leadership and with the appointment of a new Vice President of Finance, is taking proactive steps to address the timely completion and submission of the Single Audit. The organization is strengthening its finance department by enhancing staffing levels and providing targeted training to ensure team members are fully equipped to meet reporting requirements. In addition, management is leveraging support from third-party advisors and an external consultant to improve reporting processes and internal controls. These combined efforts are focused on ensuring that the Single Audit is completed and submitted to the Federal Audit Clearinghouse within the required timeframe, thereby enhancing compliance and financial accountability.
Per 20 CFR 641.505 participants are required to recertify on an annual basis that they meet the criteria required to maintain eligibility in the program. The Urban League did not obtain or did not maintain documentation related to the participant eligibility for 2 of the twenty-five participants that were selected for testing. Context: The Urban League did not obtain or did not maintain the recertification documentation. Effect: Without proper recertification being obtained annually the program may allow for ineligible participants to participate in the program. Questioned Costs: None Cause: Proper documentation required to verify the participants properly re-certified their eligibility to stay in the program. Recommendations: We recommended that internal control procedures regarding the annual redetermination of participants be documented and followed for each participant in accordance with 20 CFR 641.505.
Show full finding ▾Hide full finding ▴Finding 2024-004: Eligibility of Participants in the Major Program Criteria and Condition: Per 20 CFR 641.505 participants are required to recertify on an annual basis that they meet the criteria required to maintain eligibility in the program. The Urban League did not obtain or did not maintain documentation related to the participant eligibility for 2 of the twenty-five participants that were selected for testing. Context: The Urban League did not obtain or did not maintain the recertification documentation. Effect: Without proper recertification being obtained annually the program may allow for ineligible participants to participate in the program. Questioned Costs: None Cause: Proper documentation required to verify the participants properly re-certified their eligibility to stay in the program. Recommendations: We recommended that internal control procedures regarding the annual redetermination of participants be documented and followed for each participant in accordance with 20 CFR 641.505.
The Program Director of the Urban League of Greater Pittsburgh will oversee and ensure that the annual recertification process is completed for all program participants in 2024. To maintain full compliance with eligibility requirements, the department is committed to conducting recertification reviews throughout the year. Additionally, the department will verify that all necessary documentation is accurately filed in each participant’s folder, ensuring proper recordkeeping and facilitating future audits. These measures are intended to support routine and thorough adherence to recertification protocols for every participant.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on February 16, 2023 — management decision was due August 16, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
The Urban League of Greater Pittsburgh, Inc. did not maintain documentation related to participant eligibility on an annual basis for one out of twenty-three participants selected for testing due to the Urban League of Greater Pittsburgh, Inc. not having direct contact with the participant due to the participant living in a home for veteran?s and various other health issues. The communication with this participant was through its case managers and the Urban League of Greater Pittsburgh, Inc. did not receive responses in a timely manner. Per the 20 CFR 641.505 enrollee eligibility is to be redetermined on an annual basis. Criteria: As provided in 20 CFR 641.505 participant eligibility is to be redetermined on an annual basis. Potential Effect: Without proper recertification being obtained annually, the program may allow for ineligible participants to participate in the program. Recommendation: We recommended that internal control procedures regarding the annual redetermination of participants be documented and followed for all participants in accordance with 20 CFR 641.505. Views of Responsible Officials and Planned Corrective Actions: The Urban League of Greater Pittsburgh, Inc. agrees with this finding and will continue to reach out to its case managers regarding this participant to obtain the recertification.
Show full finding ▾Hide full finding ▴Current Year Audit Finding 2020-001 ? Eligibility of Participants in the Major Program Condition: The Urban League of Greater Pittsburgh, Inc. did not maintain documentation related to participant eligibility on an annual basis for one out of twenty-three participants selected for testing due to the Urban League of Greater Pittsburgh, Inc. not having direct contact with the participant due to the participant living in a home for veteran?s and various other health issues. The communication with this participant was through its case managers and the Urban League of Greater Pittsburgh, Inc. did not receive responses in a timely manner. Per the 20 CFR 641.505 enrollee eligibility is to be redetermined on an annual basis. Criteria: As provided in 20 CFR 641.505 participant eligibility is to be redetermined on an annual basis. Potential Effect: Without proper recertification being obtained annually, the program may allow for ineligible participants to participate in the program. Recommendation: We recommended that internal control procedures regarding the annual redetermination of participants be documented and followed for all participants in accordance with 20 CFR 641.505. Views of Responsible Officials and Planned Corrective Actions: The Urban League of Greater Pittsburgh, Inc. agrees with this finding and will continue to reach out to its case managers regarding this participant to obtain the recertification.
Audit Finding 2020-001-Eligibility of Participants in the Major Program The Urban League will practice consistency when documenting and verifying participant information. This will include data validation according to the Data Collection handbook for calculating family income during intake as well as during recertification. In conjunction with ongoing review, the Urban League will schedule and conduct training on income eligibility and review data validation results with other staff. Juanita Phylaw, Lead Job Counselor has presently implemented these items. The Urban League is now required to submit proof of all wage documentation collected on a template created by the major funder. The Urban League will also develop a schedule to periodically review participant files to ensure all required documentation and forms are present and will develop a quality assurance procedure to review all participant files. Victoria Goins, Director of Economic Self Reliance has begun this implementation process to ensure quality control and data integrity.
2019-002
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
The Urban League of Greater Pittsburgh, Inc's experienced a ransomware attack where their financial records were not accessible and unable to be recovered. The Urban League of Greater Pittsburgh, Inc. did not have adequate financial records to trace funds to a level of expenditures adequate to establish that funds have not been used in violation of laws and regulations for the major program.
Show full finding ▾Hide full finding ▴The Urban League of Greater Pittsburgh, Inc's experienced a ransomware attack where their financial records were not accessible and unable to be recovered. The Urban League of Greater Pittsburgh, Inc. did not have adequate financial records to trace funds to a level of expenditures adequate to establish that funds have not been used in violation of laws and regulations for the major program.
Section III Maintain Sufficient Records of Costs in the Major Program Condition The Urban league of Greater Pittsburgh fell victim to a ransomware attack during the fiscal year. The League was able to rebuild and reconstruct its systems utilizing hard copy statements, original document sources, published financial statements, fully attached invoices, etc. some General Ledgers were retrieved to allow proper audit testing. Corrective Action The Urban League of Greater Pittsburgh (ULGP) has created a strategy and methodology to protect the integrity of all data instituted by the ULGP. The process provides a path to prevent intrusion and manipulation of data via all outside sources. The strategy is focused on implementing an anti-virus solution with a human and technological element that can counteract the auto-shutdown of a technical installation of an anti-virus. The next step was to use cloud base programs for data collection and backup of all cloud base solutions. Anti-Virus: The ULPG is using the anti-virus solution called Webroot. Webroot can use the human element before the anti-virus can be disable any computer in the network. Webroot: Webroot, an OpenText company, was the first to harness the cloud and artificial intelligence to stop zero-day threats in real-time. Webroot secures businesses and individuals worldwide with threat intelligence and protection for endpoints and networks. In 2019, Webroot and its parent company Carbonite were acquired by OpenText, a global leader in Enterprise Information Management. Together, we are a market leader in cyber resilience, offering total endpoint protection and disaster recovery for any sized business. Cloud Base Software: Microsoft Office 365: Microsoft 365 was launched in 2017 as a superset of Office 365 and Windows 10 Enterprise licenses and other cloud-based security and device management products. In 2020, Office 365 was rebranded as Microsoft 365 to be marketed towards consumers and small businesses to emphasize a more comprehensive inclusion of products that reach beyond the central Microsoft Office software, such as cloud-based productivity tools and artificial intelligence (AI) features. Backup: Backup as a Service (BaaS) ? All lines Technology: All Backups are powered by Veeam Cloud Connect and stored on dedicated enterprise storage solutions within the MSA Tier 3 Technology Center. Internet Connectivity ? Along with the Technology Center at MSA, we have a sister facility in Warrendale, PA. We have redundant 10G fiber links circling the city of Pittsburgh for network connectivity between the facilities, and redundant 250MB feeds to the internet. Internal Network Redundancy ? The internal network infrastructure is fully redundant. We can suffer a loss of a switch or firewall with a sub-second loss of service.
The Urban League of Greater Pittsburgh, Inc. continues to not maintain documentation related to participant eligibility on an annual basis for one out of the twenty-five of the participants that were selected for testing. Per the 20 CFR 641-505 enrollee eligibility is to be re-determined on an annual basis.
Show full finding ▾Hide full finding ▴The Urban League of Greater Pittsburgh, Inc. continues to not maintain documentation related to participant eligibility on an annual basis for one out of the twenty-five of the participants that were selected for testing. Per the 20 CFR 641-505 enrollee eligibility is to be re-determined on an annual basis.
Eligibility of Participants in the Major Program The Urban League will practice consistency when documenting and verifying participant information. This will include data validation according to the Data Collection handbook for calculating family income during intake as well as during recertification. In conjunction with ongoing review, the Urban League will schedule and conduct training on income eligibility and review data validation results with other staff. The Urban League is now required to submit proof of all wage documentation collected on a template created by the major funder. The Urban League will also develop a schedule to periodically review participant files to ensure all required documentation and forms are present and will develop a quality assurance procedure to review all participant files, and will identify a staff member will be charged with quality control to ensure data integrity.
2018-001
For one out of twenty-five participants that were selected for testing, the Urban League of Greater Pittsburgh, Inc. deemed an ineligible participant participant as eligible. Per the 20 CFR 641.500, the participant cannot have more than 125 percent of the family income levels and must meet the federal poverty guidelines.
Show full finding ▾Hide full finding ▴For one out of twenty-five participants that were selected for testing, the Urban League of Greater Pittsburgh, Inc. deemed an ineligible participant participant as eligible. Per the 20 CFR 641.500, the participant cannot have more than 125 percent of the family income levels and must meet the federal poverty guidelines.
Eligibility of Participants in the Major Program The Urban League will practice consistency when documenting and verifying participant information. This will include data validation according to the Data Collection handbook for calculating family income during intake as well as during recertification. In conjunction with ongoing review, the Urban League will schedule and conduct training on income eligibility and review data validation results with other staff. The Urban League is now required to submit proof of all wage documentation collected on a template created by the major funder. The Urban League will also develop a schedule to periodically review participant files to ensure all required documentation and forms are present and will develop a quality assurance procedure to review all participant files, and will identify a staff member will be charged with quality control to ensure data integrity.
The Urban League of Greater Pittsburgh, Inc. established internal controls to ensure the proper review process takes place. For one out of twenty-five participants, the program director did not review or sign off on the documentation.
Show full finding ▾Hide full finding ▴The Urban League of Greater Pittsburgh, Inc. established internal controls to ensure the proper review process takes place. For one out of twenty-five participants, the program director did not review or sign off on the documentation.
Eligibility of Participants in the Major Program The Urban League will practice consistency when documenting and verifying participant information. This will include data validation according to the Data Collection handbook for calculating family income during intake as well as during recertification. In conjunction with ongoing review, the Urban League will schedule and conduct training on income eligibility and review data validation results with other staff. The Urban League is now required to submit proof of all wage documentation collected on a template created by the major funder. The Urban League will also develop a schedule to periodically review participant files to ensure all required documentation and forms are present and will develop a quality assurance procedure to review all participant files, and will identify a staff member will be charged with quality control to ensure data integrity.
FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
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