Finding 480949 (2021-003)

Material Weakness

Requirement

Questioned Costs

Year

2021

Accepted

2024-08-12

Audit: 317064

Organization: Toledo Lucas County Homelessness Board (OH)

Auditor: Demarco & Associates CPAS LLC

AI Summary

Core Issue: There are gaps in compliance with established procedures that need immediate attention.
Impacted Requirements: Key regulations and internal policies are not being fully followed, risking potential penalties.
Recommended Follow-Up: Conduct a thorough review of current practices and provide training to ensure adherence to all requirements.

Finding Text

implemented.

Corrective Action Plan

Condition: The organization has internal control policies and procedures that identify all grants/contracts and contributions including the related reporting requirements and deadlines thereto. During the current audit period, the organization was late in filing related reports to a significant number of grants and contracts. While the organization has internal control policies and procedures established, those policies and procedures were not functioning in an operational capacity.

Other Findings in this Audit

480948 2021-002

Material Weakness
480950 2021-004

Material Weakness
1057390 2021-002

Material Weakness
1057391 2021-003

Material Weakness
1057392 2021-004

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
14.218	Community Development Block Grants/entitlement Grants	$248,617
14.267	Continuum of Care Program	$157,055
14.239	Home Investment Partnerships Program	$109,007
21.023	Emergency Rental Assistance Program	$100,000
97.024	Emergency Food and Shelter National Board Program	$74,458
14.231	Emergency Solutions Grant Program	$5,189