EIN: 596001286
UEI: FMZAN3MD81C3
Audited by: Novogradac & Company LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 23, 2025. 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 April 23, 2026 (137 days ago).
What is a management decision? →Based upon inspection of the Authority's files and on discussion with management, the Authority included miscalculated income on the tenants' HUD-50058 form during their annual reexamination. Context: There are approximately one thousand nine hundred twenty two (1,922) Housing Voucher Cluster units. Of a sample size of thirty two (32) tenant files, one (1) tenants' annual recertification (HUD-50058 form) included income that was miscalculated. Our sample size is statistically valid. Known Questioned Costs: Amount is below threshold of $25,000. Cause: An error was made in the calculation of Social Security income that was included on the tenant's submitted HUD-50058 form. Effect: The Housing Voucher Cluster is in non-compliance with the reporting type of compliance related to special reporting. Recommendation: We recommend the Authority modify their internal control procedures to increase oversight and assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers, Mainstream Vouchers, and Emergency Housing Vouchers Programs Assistance Listing Number: 14.871, 14.879, and 14.EHV Noncompliance – L. Reporting - Special Reporting Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Reporting Criteria: Special Reporting. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority's files and on discussion with management, the Authority included miscalculated income on the tenants' HUD-50058 form during their annual reexamination. Context: There are approximately one thousand nine hundred twenty two (1,922) Housing Voucher Cluster units. Of a sample size of thirty two (32) tenant files, one (1) tenants' annual recertification (HUD-50058 form) included income that was miscalculated. Our sample size is statistically valid. Known Questioned Costs: Amount is below threshold of $25,000. Cause: An error was made in the calculation of Social Security income that was included on the tenant's submitted HUD-50058 form. Effect: The Housing Voucher Cluster is in non-compliance with the reporting type of compliance related to special reporting. Recommendation: We recommend the Authority modify their internal control procedures to increase oversight and assure compliance with the Uniform Guidance and the compliance supplement.
Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the recommendation of the auditor and has processed the required correction to the tenant’s HUD-50058 form. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed accurately and on a timely basis. William Russell, Chief Executive Officer, will be responsible to implement this corrective action by March 31, 2026.
FAC accepted this audit on October 25, 2024 — management decision was due April 25, 2025.
Based upon inspection of the Authority’s files and on discussions with management, the Authority did not perform biennial inspections in a timely manner. Context: The Authority did not perform a biennial inspection in a timely manner for one (1) out of thirty (30) tenants' units selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $2,632 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance with Notice PIH 2021-14(HA). Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets the Housing Quality Standards ("HQS") and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not perform biennial inspections in a timely manner. Context: The Authority did not perform a biennial inspection in a timely manner for one (1) out of thirty (30) tenants' units selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $2,632 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance with Notice PIH 2021-14(HA). Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement.
Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers program and has implemented internal control procedures that will ensure compliance of federal regulations. Prepared by: Ana Mejia – HCV Director Description Problem #1: The HCV department has had an Audit’s finding in the inspections department due to inspections not completed within the required timeframe. Description Problem #2: The HCV department has had an Audit finding in the inspection department due to not placing units on abatement after failing two inspections. Cause Analysis: When the inspector completes an inspection, the Case Managers receive a notification from PHAWEB. These notifications were missed due to the case managers receiving several notifications for different reasons, and the notifications did not specify to a second failed inspection. Therefore, these were easy to miss. 1. The inspector was not required to copy Director alerting of upcoming abatement; therefore, providing a copy of the 2nd failed letter to anyone as a form of check and balances. 2. The Inspector was given the task of scheduling his own inspections and sending notifications to both participants and owners without proper training. This task is very time-consuming and requires ample time to be able to process and schedule inspections, this caused the inspector to miss and not schedule some of the units. Corrective Action Steps: • Print the following reports monthly: ▪ PHA-WEB: Annual/Biennial/ Triennial Inspection Status Report. ▪ REAC: SEMAP Indicators report for Indicator 12 (Annual Inspections). ▪ PIC Reports. • The HCV inspector will no longer schedule and send inspection letters. That has been assigned to another HCV employee. • Review these reports and investigate any late inspections to determine the reason inspection (s) has not been completed, (example: participant is moving, participant has moved, participant has ported out of jurisdiction, or participant is terminated from the program). • Schedule inspections that are due if not scheduled already. • The Inspector will provide the HCV Director and the assigned Case Manager with a copy of the 2nd Failed letter. • The Case Manager will place payment on hold. • The HCV Director will inform the Landlord Liaison to contact owners to discuss the upcoming abatement. • The HCV Director placed a reminder under tasks for end of month to follow up and verify hold is placed and/or inspection has not passed. Person responsible: HCV Director and any staff assigned by the HCV Director. William Russell, Chief Executive Officer, will be responsible to implement this corrective action by March 31, 2025.
2023-001
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate four (4) out of twenty-six (26) annual failed inspections selected for testing. Context: The Authority did not properly abate four (4) out of twenty-six (26) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $12,804. Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance with Notice PIH 2021-14(HA). Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and has implemented internal control procedures in 2023 that will ensure compliance of federal regulations.
Show full finding ▾Hide full finding ▴Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers & Mainstream Vouchers Assistance Listing Number: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate four (4) out of twenty-six (26) annual failed inspections selected for testing. Context: The Authority did not properly abate four (4) out of twenty-six (26) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $12,804. Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance with Notice PIH 2021-14(HA). Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and has implemented internal control procedures in 2023 that will ensure compliance of federal regulations.
Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers & Mainstream Vouchers Assistance Listing Number: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate four (4) out of twenty-six (26) annual failed inspections selected for testing. Context: The Authority did not properly abate four (4) out of twenty-six (26) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $12,804 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance with Notice PIH 2021-14(HA). Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the compliance requirements of the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs. Jeremy White, HCV Director, will be responsible to implement this corrective action by March 31, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on September 16, 2021 — management decision was due March 16, 2022.
FAC accepted this audit on October 20, 2020 — management decision was due April 20, 2021.
Out of a total tenant population of approximately 224 tenants, 23 files were selected for testing. Exceptions were noted as follows: ? 3 files noted with minor income calculation errors which resulted in immaterial changes to the rent. ? 1 file with a deduction error (where a dependent deduction was taken for a full-time student, but no support was included in the file) resulting in a minor change to the rent. ? 1 file where an asset was not reported and the interest on the asset was not considered on the rent calculation but resulted in a minor change to the rent. ? 3 instances where the HUD 9886 form was missing signatures. Criteria: 24 CFR 982.516 requires the Authority to perform certain prescribed verification procedures and obtain the required documentation to assure compliance with HUD requirements. Questioned Costs: None. Effect: The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertifications, which could result in incorrect total tenant payments for rent. Cause: Procedures to ensure compliance with all of the HUD requirements were not being carefully followed. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Views of Responsible Officials of the Auditee: The Authority concurs with this finding and will establish more review, oversight and training for the staff responsible for these procedures.
Show full finding ▾Hide full finding ▴2020-001 Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control Other matter required to be reported in accordance with the Uniform Guidance Condition: Out of a total tenant population of approximately 224 tenants, 23 files were selected for testing. Exceptions were noted as follows: ? 3 files noted with minor income calculation errors which resulted in immaterial changes to the rent. ? 1 file with a deduction error (where a dependent deduction was taken for a full-time student, but no support was included in the file) resulting in a minor change to the rent. ? 1 file where an asset was not reported and the interest on the asset was not considered on the rent calculation but resulted in a minor change to the rent. ? 3 instances where the HUD 9886 form was missing signatures. Criteria: 24 CFR 982.516 requires the Authority to perform certain prescribed verification procedures and obtain the required documentation to assure compliance with HUD requirements. Questioned Costs: None. Effect: The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertifications, which could result in incorrect total tenant payments for rent. Cause: Procedures to ensure compliance with all of the HUD requirements were not being carefully followed. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Views of Responsible Officials of the Auditee: The Authority concurs with this finding and will establish more review, oversight and training for the staff responsible for these procedures.
2020-001 Eligibility ? Tenant Files Condition: Out of a total tenant population of approximately 224 tenants, 23 files were selected for testing. Exceptions were noted as follows: ? 3 files noted with minor income calculation errors which resulted in immaterial changes to the rent. ? 1 file with a deduction error (where a dependent deduction was taken for a full-time student, but no support was included in the file) resulting in a minor change to the rent. ? 1 file where an asset was not reported and the interest on the asset was not considered on the rent calculation but resulted in a minor change to the rent. ? 3 instances where the HUD 9886 form was missing signatures. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority concurs with this finding and will establish more review, oversight and training for the staff responsible for these procedures. Effective Date: October 9, 2020 Contact Information William O. Russell, III, CEO Sarasota Housing Authority 269 South Osprey Avenue Sarasota, Florida 34236 (941) 361-6210
FAC accepted this audit on August 4, 2019 — management decision was due February 4, 2020.
FAC accepted this audit on August 29, 2018 — management decision was due March 1, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
FAC accepted this audit on September 15, 2016 — management decision was due March 15, 2017.
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