FAC Explorer

Audit 377640

FY End
2025-03-31
Total Expended
$1.71M
Findings
3
Programs
7
Organization: HABITAT FOR HUMANITY OF SUMMIT COUNTY, INC (OH)
Year: 2025 Accepted: 2025-12-26
Auditor: MEADEN & MOORE LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166660 2025-002 Material Weakness Yes I
1166661 2025-002 Material Weakness Yes I
1166662 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $781,986 Yes 1
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $450,000 Yes 0
14.921 OLDER ADULTS HOME MODIFICATION GRANT PROGRAM $41,380 Yes 0
14.252 SECTION 4 CAPACITY BUILDING FOR COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING $9,000 Yes 0
93.969 PPHF GERIATRIC EDUCATION CENTERS $7,026 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $6,500 Yes 0
14.906 HEALTHY HOMES TECHNICAL STUDIES GRANTS $1,293 Yes 0

Contacts

Name Title Type
UB96ANK1KLN8 Rochelle Sibbio Auditee
3307457734 Lynn M Koster Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Habitat for Humanity of Summit County, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Expenditures reported in the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The Organization has elected to use the 10 percent, or less de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
Program: Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Federal Grantor: U.S. Department of the Treasury Passed-through: Greater Cleveland Habitat for Humanity, Habitat for Humanity of Ohio, and City of Akron Award No. and Year: 23HFHH-7XW-1120, 23HFHH-7LP-1120, and SC2024-000198 FY 2025 Compliance Requirements: Procurement - Procurement policies and procedures are implemented. Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: The Uniform Guidance Compliance Supplement and applicable grant award agreements require that the Habitat for Humanity of Summit County, Inc. (“Organization”) maintain a written procurement policy outlining the Organization’s bid and purchasing processes. Condition: Although the Organization had an established procurement process in practice, the policy had not been documented in writing at the time of our audit procedures. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Cause: This condition occurred because the Organization’s procurement policy had not yet been formalized in a written document. Effect: Failure to have the written procurement policy results in noncompliance with federal and grant award regulations. Recommendation: We recommend that the Organization develop and adopt a written procurement policy to ensure compliance with federal regulations and grant award requirements.