EIN: 596000406
UEI: UBMRAF87HQF5
Audited by: Warren Averett, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 1, 2026 (22 days from today).
What is a management decision? →FINDING 2025-001 - INTERNAL CONTROL OVER ELIGIBILITY Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Criteria: 24 CFR section 982.516 and Pensacola Housing's Administrative Plan state a tenant file must document why third-party income verification was not available. party income verification was not obtained. In these instances, other methods of verifying income were utilized. The use of the alternative verification methods did not result in noncompliance with program eligibility; however, the tenant files did not document why third-party income verification was not utilized. Cause: Failure to execute internal controls over the federal Eligibility compliance requirement. Effect: Non-compliance with the federal Eligibility requirement. Failure in internal controls could result in improper housing assistance payments. Questioned Cost: None Repeat Finding: No Recommendation: We recommend the City implement and execute strengthened internal controls over the federal Eligibility compliance requirement to include documentation maintenance. The City should ensure eligibility verification complies with grant requirements by using third‑party income verification when required and maintaining adequate documentation when alternative methods are used. View of Responsible Officials: See accompanying corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2025-001 - INTERNAL CONTROL OVER ELIGIBILITY Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Criteria: 24 CFR section 982.516 and Pensacola Housing's Administrative Plan state a tenant file must document why third-party income verification was not available. party income verification was not obtained. In these instances, other methods of verifying income were utilized. The use of the alternative verification methods did not result in noncompliance with program eligibility; however, the tenant files did not document why third-party income verification was not utilized. Cause: Failure to execute internal controls over the federal Eligibility compliance requirement. Effect: Non-compliance with the federal Eligibility requirement. Failure in internal controls could result in improper housing assistance payments. Questioned Cost: None Repeat Finding: No Recommendation: We recommend the City implement and execute strengthened internal controls over the federal Eligibility compliance requirement to include documentation maintenance. The City should ensure eligibility verification complies with grant requirements by using third‑party income verification when required and maintaining adequate documentation when alternative methods are used. View of Responsible Officials: See accompanying corrective action plan.
The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. The City of Pensacola Housing Department’s direct action in response to the finding is to meet with the Housing Placement Specialists to discuss the finding, review Pensacola Housing’s Administrative Plan and 24 CFR 982.516, clarify the proper procedures for accepting self-declared income, and monitoring for ongoing compliance. Program Manager Nicole Louie will randomly select files from each Housing Placement Specialist’s caseload to complete a quality control review over the next 60 days to ensure proper income-verification procedures are followed. In addition, SEMAP (Section 8 Management Assessment Program) quality control is conducted quarterly by the Housing Office Coordinator as part of the self-scoring assessment submitted to HUD. Any non-compliance identified during the SEMAP quarterly review will be brought to the attention of the Section 8 Program Manager and the Housing Placement Specialist. Name of Contact Person for Completing Corrective Action Plan: Nicole Louie, Program Manager 850-858-0316 nlouie@cityofpensacola.com Expected date of completion is April 30, 2026 FINDING 2025-001 During the review of 40 tenant files, there were three instances a tenant file did not document why third-party income verification was not utilized. After review, the Housing Placement Specialists calculated the income correctly, and there was no resulting over subsidy. However, their notation regarding the acceptance of self-declared income was not captured electronically in the Housing Pro software. Prior to transitioning to electronic files, such notations were documented in the physical file. Moving forward, Housing Eligibility Specialists will be required to record all notes regarding self-declared income directly in the Housing Pro software.
FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on February 18, 2019 — management decision was due August 18, 2019.
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
FAC accepted this audit on February 16, 2017 — management decision was due August 16, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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