EIN: 341043756
UEI: W419QMGP9919
Audit also covers 2 related EINs: 340714452, 341417120 · unlinked EINs have no separate FAC filing
Audited by: RSM US LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 3, 2026. 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 February 3, 2027 (149 days from today).
What is a management decision? →Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding the Suspension and Debarment compliance requirement for the Youth Homeless Demonstration Program. Cause: Lutheran Metropolitan Ministry’s processes and controls established for Suspension and Debarment compliance requirement related to the major programs did not provide for the retention of documentation to evidence such review and approval was completed. Effect: There is an increased risk that the organization may enter into covered transactions with parties that are suspended and debarred. Questioned costs: None Context: Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding the Suspension and Debarment compliance requirement for two out of two vendors tested under the Youth Homeless Demonstration Program. Recommendation: Lutheran Metropolitan Ministry should evaluate policies and procedures surrounding document retention and ensure that all vendor files include evidence of search and verification that vendors are not suspended and debarred. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2025-002: Lack of sufficient documentation to evidence controls over Suspension and Debarment Identification of the federal program: Program Titles: Youth Homeless Demonstration Program Assistance Listing Number: 14.267 Award Identification: OH0747Y5E022401, OH0748Y5E022100 Federal Agencies: United States Department of Housing and Urban Development Pass-through entities: Cuyahoga County (Office of Homeless Services) Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding the Suspension and Debarment compliance requirement for the Youth Homeless Demonstration Program. Cause: Lutheran Metropolitan Ministry’s processes and controls established for Suspension and Debarment compliance requirement related to the major programs did not provide for the retention of documentation to evidence such review and approval was completed. Effect: There is an increased risk that the organization may enter into covered transactions with parties that are suspended and debarred. Questioned costs: None Context: Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding the Suspension and Debarment compliance requirement for two out of two vendors tested under the Youth Homeless Demonstration Program. Recommendation: Lutheran Metropolitan Ministry should evaluate policies and procedures surrounding document retention and ensure that all vendor files include evidence of search and verification that vendors are not suspended and debarred. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.
Finding 2025-002: Lack of sufficient documentation to evidence controls over Suspension and Debarment Condition: Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding Suspension and Debarment compliance requirement for the Youth Homeless Demonstration Program. Corrective Action: LMM will ensure that documentation of the https://sam.gov/content/home Exclusions: Ineligible, Prohibition/Restriction search will be available for review. Each search will be completed as required with the results of the search printed and/or saved electronically for audit review. The report will show the entity searched, the result of the search and the date of the search. Helen Weeber, Director of Accounting and Finance will be responsible for maintaining these reports. LMM started maintaining sufficient documentation in July 2026.
Finding 2025-003: Completeness of Schedule of Expenditures of Federal Awards (SEFA) - Significant Deficiency Identification of the federal program: Program Title: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Identification Number: EXMT3812/212881 Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: Cuyahoga County (Department of Development) See Financial Statement Finding 2025-001 Criteria: The Code of Federal Regulations (2 CFR 200.300) requires entities to maintain effective internal control over federal awards that provides reasonable assurance that the SEFA is accurate, complete, and prepared in accordance with the applicable regulations. Questioned costs: None
Show full finding ▾Hide full finding ▴Finding 2025-003: Completeness of Schedule of Expenditures of Federal Awards (SEFA) - Significant Deficiency Identification of the federal program: Program Title: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Identification Number: EXMT3812/212881 Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: Cuyahoga County (Department of Development) See Financial Statement Finding 2025-001 Criteria: The Code of Federal Regulations (2 CFR 200.300) requires entities to maintain effective internal control over federal awards that provides reasonable assurance that the SEFA is accurate, complete, and prepared in accordance with the applicable regulations. Questioned costs: None
Finding 2025-003: Completeness of Schedule of Federal Awards (SEFA) Condition: Lutheran Metropolitan Ministry omitted federal expenditures related to Assistance Listing Number (ALN) 14.218 from the Schedule of Expenditures of Federal Awards (SEFA). During the audit, it was noted that management requested and received reimbursement for expenditures incurred under the program; however, the related federal expenditures were not included in the SEFA presented for audit. Corrective Action: LMM will enhance its SEFA preparation and review procedures to ensure all federal awards and related expenditures are identified and evaluated for inclusion in the SEFA. Management will reconcile expenditures included on reimbursement requests and grant activity schedules to the SEFA and document its review prior to issuance. Helen Weeber, Director of Accounting and Finance, will be responsible for implementing and maintaining these procedures and ensuring the completeness and accuracy of the SEFA. Estimated completion date is December 31, 2026.
FAC accepted this audit on September 28, 2025 — management decision was due March 28, 2026.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding Suspension and Debarment compliance requirement for both the Emergency Solutions Grant Program and the Second Chance Act Reentry Initiative. Cause: Lutheran Metropolitan Ministry’s processes and controls established for Suspension and Debarment compliance requirement related to the major programs did not allow for the retention of documentation to evidence such review and approval was completed. Effect: There is an increased risk of procuring with vendors that are suspended and debarred. Questioned costs: None Context: Lutheran Metropolitan Ministry was not able to evidence controls surrounding the Suspension and Debarment compliance requirement for six out of six vendors tested under the Emergency Solutions Grant Program and for four out of four vendors tested under the Second Chance Act Reentry Initiative. Recommendation: Lutheran Metropolitan Ministry should evaluate policies and procedures surrounding document retention and ensure that all vendor files include evidence of search and verification that vendors are not suspended and debarred. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-002: Lack of sufficient documentation to evidence controls over Suspension and Debarment Identification of the federal programs: Program Titles: Emergency Solutions Grant Program, Second Chance Act Reentry Initiative Assistance Listing Numbers: 14.231, 16.812 Award Identification: CT8006 SG 2023-0063, CT8006 SG 2024-0026, CT 8006 SG 2023-0042, N L 20 70C-4, S-L-20-70C-1 Federal Agencies: United States Department of Housing and Urban Development, United States Department of Justice Pass-through entities: City of Cleveland Department of Community Development, Ohio Development Services Agency Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding Suspension and Debarment compliance requirement for both the Emergency Solutions Grant Program and the Second Chance Act Reentry Initiative. Cause: Lutheran Metropolitan Ministry’s processes and controls established for Suspension and Debarment compliance requirement related to the major programs did not allow for the retention of documentation to evidence such review and approval was completed. Effect: There is an increased risk of procuring with vendors that are suspended and debarred. Questioned costs: None Context: Lutheran Metropolitan Ministry was not able to evidence controls surrounding the Suspension and Debarment compliance requirement for six out of six vendors tested under the Emergency Solutions Grant Program and for four out of four vendors tested under the Second Chance Act Reentry Initiative. Recommendation: Lutheran Metropolitan Ministry should evaluate policies and procedures surrounding document retention and ensure that all vendor files include evidence of search and verification that vendors are not suspended and debarred. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.
LMM will ensure that documentation of the https://sam.gov/content/home Exclusions: Ineligible, Prohibition/Restriction search will be available for review. Each search will be completed as required with the results of the search printed and/or saved electronically for audit review. The report will show the entity searched, the result of the search and the date of the search. The CFO will be responsible for maintaining these reports.
Lutheran Metropolitan Ministry was not able to provide documentation to evidence the review and approval of certain costs charged to the Emergency Solutions Grant Program and the Second Chance Act Reentry Initiative. Cause: Lutheran Metropolitan Ministry’s processes and controls established for review and approval of costs charged to the Emergency Solutions Grant Program and the Second Chance Act Reentry Initiative did not allow for the retention of documentation to evidence such review and approval was completed for certain costs tested. Effect: There is an increased risk of improper use of grant funds and/or errors in reporting requirements. Questioned costs: None Context: Lutheran Metropolitan Ministry was not able to provide evidence for review and approval for four out of 40 non-payroll costs tested. Recommendation: Lutheran Metropolitan Ministry should evaluate policies and procedures surrounding document retention and ensure that all costs charged to federal programs have sufficient evidence that proper review was performed. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-003: Lack of sufficient documentation to evidence controls over Allowability of Activities and Allowable Costs Identification of the federal programs: Program Titles: Emergency Solutions Grant Program, Second Chance Act Reentry Initiative Assistance Listing Numbers: 14.231, 16.812 Award Identification: CT8006 SG 2023-0063, CT8006 SG 2024-0026, CT 8006 SG 2023-0042, N L 20 70C-4, S-L-20-70C-1 Federal Agencies: United States Department of Housing and Urban Development, United States Department of Justice Pass-through entities: City of Cleveland Department of Community Development, Ohio Development Services Agency Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: Lutheran Metropolitan Ministry was not able to provide documentation to evidence the review and approval of certain costs charged to the Emergency Solutions Grant Program and the Second Chance Act Reentry Initiative. Cause: Lutheran Metropolitan Ministry’s processes and controls established for review and approval of costs charged to the Emergency Solutions Grant Program and the Second Chance Act Reentry Initiative did not allow for the retention of documentation to evidence such review and approval was completed for certain costs tested. Effect: There is an increased risk of improper use of grant funds and/or errors in reporting requirements. Questioned costs: None Context: Lutheran Metropolitan Ministry was not able to provide evidence for review and approval for four out of 40 non-payroll costs tested. Recommendation: Lutheran Metropolitan Ministry should evaluate policies and procedures surrounding document retention and ensure that all costs charged to federal programs have sufficient evidence that proper review was performed. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan.
LMM agrees that 4 out of 40 tested non-payroll costs did not have evidence of approval for payment. While the payments were for contracted services that were received by LMM the written approval for payment was not able to be located. LMM has recently adopted Concur for expense management. With this platform all approvals are required electronically and evidence of approval will be able to be submitted.
FAC accepted this audit on September 21, 2023 — management decision was due March 21, 2024.
FAC accepted this audit on August 4, 2022 — management decision was due February 4, 2023.
FAC accepted this audit on September 12, 2021 — management decision was due March 12, 2022.
FAC accepted this audit on October 29, 2020 — management decision was due April 29, 2021.
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on July 11, 2018 — management decision was due January 11, 2019.
FAC accepted this audit on June 30, 2017 — management decision was due December 30, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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