HABITAT FOR HUMANITY OF SUMMIT COUNTY, INCNon-Profit

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.