FAC Explorer

Audit 397193

FY End
2025-09-30
Total Expended
$48.46M
Findings
1
Programs
19
Organization: City of Pensacola (FL)
Year: 2025 Accepted: 2026-03-31
Auditor: WARREN AVERETT LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205507 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $21.52M Yes 1
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $6.53M Yes 0
12.600 COMMUNITY INVESTMENT $4.88M Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1.60M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $224,377 Yes 0
97.056 PORT SECURITY GRANT PROGRAM $219,213 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $146,702 Yes 0
87.051 GULF COAST ECOSYSTEM RESTORATION COUNCIL COMPREHENSIVE PLAN COMPONENT PROGRAM $126,644 Yes 0
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $93,800 Yes 0
97.039 HAZARD MITIGATION GRANT $85,345 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $44,729 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $44,404 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $37,280 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $21,720 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $9,320 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,500 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $7,422 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $4,055 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $506 Yes 0

Contacts

Name Title Type
UBMRAF87HQF5 Amy Lovoy Auditee
8504351830 Tara Godbey Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards, passenger facility charge, and state financial assistance is presented on the accrual basis of accounting in accordance with generally accepted accounting. The accompanying Shcedule summarizes the federal, state, and passenger facility charge expenditures of the City under programs of the federal government, state government, and Passenger Facility Charge Audit Guide for Public Agencies, for the year ended September 30,2025. The information in this schedule is presented in accordance with the requirements of Titles 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Chapter 10.550, Rules of the Auditor General, and as specified in the passenger Facility Charge Audit Guide for Public Agencies, issued by the FAA. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. The City has elected to use the 15-percent de minimis indirect cost rate as covered in 2 CFR 200.414 of the Uniform Guidance for Federal Awards. Total Federal Assistance Listing No. 97.036 expenditures of $1,599,174 were incurred in a prior fiscal year and obligated by FEMA in the current fiscal year. The grant revenue accounts are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such audit, any claim for reimbursement to the grant agencies would become a liability of the City. In the opinion of managemetn, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulation. The City has a loan program for low income housing renovations funded through the Community Development Block Grants and a loan program for home reconstruction funded through the HOME Investment Partnerships Program Grants. Under these programs, repayments to the City are considered program revenues (income) and loans of such funds to eligible recipients are considered expenditures. There were no new loans disbursed in the fiscal year 2025. The amount of principal and interest received in loan repayments for the year was $58,841.34 and $46,806.04 respectively. The balance of the loans outstanding as of fiscal year end consist of: Community Development Block Grants Assistance Listing number 14.218 $777,141.70 HOME Investment Partnerships Program Grants Assistance Listing number 14.239 $504,540.44

Finding Details

Finding 2025-001
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.