Audit 329671

FY End

2024-06-30

Total Expended

$2.90M

Findings

4

Programs

1

Organization: Lutheran Social Services of Central Ohio Mansfield Housing, Inc. (OH)

Year: 2024 Accepted: 2024-11-23

Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
511942	2024-002	Significant Deficiency	-	N
511943	2024-002	Significant Deficiency	-	N
1088384	2024-002	Significant Deficiency	-	N
1088385	2024-002	Significant Deficiency	-	N

ALN	Program	Spent	Major	Findings
14.157	Supportive Housing for the Elderly	$166,267	Yes	1

Contacts

Name	Title	Type
MZKYW22MS776	Fikru Nigusse	Auditee
6145994793	Jason Giha	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Corporation and is presented on the same basis of accounting as the financial statements. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Corporation has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2024-002

Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly Finding Resolution Status - In Process Information on Universe and Population Size - Population includes all approved residual receipts requested to be recapture by HUD. Sample Size Information - N/A Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The regulatory agreement with HUD requires that approved residual receipt recaptures be remitted to HUD. Statement of Condition - The Corporation did not send HUD the approved residual receipts recapture requested by HUD in a reasonable period of time. The Corporation did not have a control in place to track that these funds were properly remitted to HUD. Cause - The Corporation failed to properly track and remit an approved residual receipt recapture to HUD. Effect or Potential Effect - The Corporation did not remit an approved residual receipts recapture of $102,937 to HUD during the year. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context - We detected the error while performed testing over the residual receipts account. Recommendation - The Corporation should remit the full approved residual receipts recapture to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should ensure that all approved residual receipt recaptures requested by HUD are remitted to HUD. Response Indicator - Agree Completion Date - June 30, 2025 Response - Management acknowledges a deficiency in internal controls over compliance in the current fiscal year and has taken measures to improve these internal controls over compliance. Management will remit the approved residual receipt recapture amount to HUD during fiscal year ended 2025.

Finding 2024-002

Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly Finding Resolution Status - In Process Information on Universe and Population Size - Population includes all approved residual receipts requested to be recapture by HUD. Sample Size Information - N/A Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The regulatory agreement with HUD requires that approved residual receipt recaptures be remitted to HUD. Statement of Condition - The Corporation did not send HUD the approved residual receipts recapture requested by HUD in a reasonable period of time. The Corporation did not have a control in place to track that these funds were properly remitted to HUD. Cause - The Corporation failed to properly track and remit an approved residual receipt recapture to HUD. Effect or Potential Effect - The Corporation did not remit an approved residual receipts recapture of $102,937 to HUD during the year. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context - We detected the error while performed testing over the residual receipts account. Recommendation - The Corporation should remit the full approved residual receipts recapture to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should ensure that all approved residual receipt recaptures requested by HUD are remitted to HUD. Response Indicator - Agree Completion Date - June 30, 2025 Response - Management acknowledges a deficiency in internal controls over compliance in the current fiscal year and has taken measures to improve these internal controls over compliance. Management will remit the approved residual receipt recapture amount to HUD during fiscal year ended 2025.

Finding 2024-002

Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly Finding Resolution Status - In Process Information on Universe and Population Size - Population includes all approved residual receipts requested to be recapture by HUD. Sample Size Information - N/A Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The regulatory agreement with HUD requires that approved residual receipt recaptures be remitted to HUD. Statement of Condition - The Corporation did not send HUD the approved residual receipts recapture requested by HUD in a reasonable period of time. The Corporation did not have a control in place to track that these funds were properly remitted to HUD. Cause - The Corporation failed to properly track and remit an approved residual receipt recapture to HUD. Effect or Potential Effect - The Corporation did not remit an approved residual receipts recapture of $102,937 to HUD during the year. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context - We detected the error while performed testing over the residual receipts account. Recommendation - The Corporation should remit the full approved residual receipts recapture to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should ensure that all approved residual receipt recaptures requested by HUD are remitted to HUD. Response Indicator - Agree Completion Date - June 30, 2025 Response - Management acknowledges a deficiency in internal controls over compliance in the current fiscal year and has taken measures to improve these internal controls over compliance. Management will remit the approved residual receipt recapture amount to HUD during fiscal year ended 2025.

Finding 2024-002

Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly Finding Resolution Status - In Process Information on Universe and Population Size - Population includes all approved residual receipts requested to be recapture by HUD. Sample Size Information - N/A Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The regulatory agreement with HUD requires that approved residual receipt recaptures be remitted to HUD. Statement of Condition - The Corporation did not send HUD the approved residual receipts recapture requested by HUD in a reasonable period of time. The Corporation did not have a control in place to track that these funds were properly remitted to HUD. Cause - The Corporation failed to properly track and remit an approved residual receipt recapture to HUD. Effect or Potential Effect - The Corporation did not remit an approved residual receipts recapture of $102,937 to HUD during the year. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context - We detected the error while performed testing over the residual receipts account. Recommendation - The Corporation should remit the full approved residual receipts recapture to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should ensure that all approved residual receipt recaptures requested by HUD are remitted to HUD. Response Indicator - Agree Completion Date - June 30, 2025 Response - Management acknowledges a deficiency in internal controls over compliance in the current fiscal year and has taken measures to improve these internal controls over compliance. Management will remit the approved residual receipt recapture amount to HUD during fiscal year ended 2025.