EIN: 344427947
UEI: JC3LSV62Z7E1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2023. 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 July 22, 2023 (1131 days ago).
What is a management decision? →2022-002 ? Recipient Eligibility Finding Type. Immaterial Noncompliance/Material Weakness in Internal Control over Compliance (Activities Allowed/Allowable Cost Principles and Eligibility) Federal program: Pass-through Lucas County Job and Family Services COVID-19 - Temporary Assistance for Needy Families (CFDA #93.558); U.S. Department of Health and Human Services Criteria. The recipients of the Temporary Assistance for Needy Families (TANF) grant must meet eligibility requirements of the Lucas County Job and Family Services TANF program, demonstrating need for funding. Condition. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. Cause. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. The Organization failed to retain documentation to support eligibility. Effect. The Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Questioned Costs. The total charges included in our sample that did not have the appropriate documentation to support eligibility amounted to $1,000. Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴2022-002 ? Recipient Eligibility Finding Type. Immaterial Noncompliance/Material Weakness in Internal Control over Compliance (Activities Allowed/Allowable Cost Principles and Eligibility) Federal program: Pass-through Lucas County Job and Family Services COVID-19 - Temporary Assistance for Needy Families (CFDA #93.558); U.S. Department of Health and Human Services Criteria. The recipients of the Temporary Assistance for Needy Families (TANF) grant must meet eligibility requirements of the Lucas County Job and Family Services TANF program, demonstrating need for funding. Condition. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. Cause. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. The Organization failed to retain documentation to support eligibility. Effect. The Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Questioned Costs. The total charges included in our sample that did not have the appropriate documentation to support eligibility amounted to $1,000. Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. As a result of this condition, the Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Auditor Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. Corrective Action. Management concurs with the finding. The Organization will ensure appropriate documentation is retained for all recipients to support eligibility through enhancement of current review processes and incorporation of reviews additional program levels. Responsible Person. Jill Bunge, Vice President, Impact & Outreach Anticipated Completion Date: June 30, 2023
2022-003 ? Written Policies Required by the Uniform Grant Guidance Finding Type. Immaterial Noncompliance/Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Federal program: Pass-through Lucas County Job and Family Services COVID-19 - Temporary Assistance for Needy Families (CFDA #93.558); U.S. Department of Health and Human Services Criteria. The Uniform Grant Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302 (6)); 2) Allowability of costs charged to federal programs (?200.302 (7)); and 3) Compensation (personnel and benefits policy) (?200.430 and ?200.431). Condition. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴2022-003 ? Written Policies Required by the Uniform Grant Guidance Finding Type. Immaterial Noncompliance/Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Federal program: Pass-through Lucas County Job and Family Services COVID-19 - Temporary Assistance for Needy Families (CFDA #93.558); U.S. Department of Health and Human Services Criteria. The Uniform Grant Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302 (6)); 2) Allowability of costs charged to federal programs (?200.302 (7)); and 3) Compensation (personnel and benefits policy) (?200.430 and ?200.431). Condition. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Auditor Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. Corrective Action. Management concurs with the finding. The Organization will prepare formal written policies to fully comply with the Uniform Grant Guidance applicable to its federal programs. Responsible Person. Matt Morris, Chief Finance & Operations Officer Anticipated Completion Date: June 30, 2023
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
Criteria. The recipients of the COVID-19 Temporary Assistance for Needy Families (TANF) grant must meet eligibility requirements of the Lucas County Job and Family Services TANF program, demonstrating need for funding. Condition. The Organization utilized 2-1-1. a nonprofit organization, to review and assess applicants for eligibility of the TANF program. 2-1-1- provides a form to the Organization with a list of the required eligibility elements and is signed by the applicant, self attesting the information recorded as accurate. Three of the forty recipients tested, did not have the form signed by the applicant. Cause. The Organization failed to follow up with 2-1-1 to get a signed form from three recipients. Effect. The Organization does not have evidence that the recipient has self attested to their eligibility and are unable to properly verify the eligibility to the three recipients. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted. Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation and attestation is obtained and filed. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Criteria. The recipients of the COVID-19 Temporary Assistance for Needy Families (TANF) grant must meet eligibility requirements of the Lucas County Job and Family Services TANF program, demonstrating need for funding. Condition. The Organization utilized 2-1-1. a nonprofit organization, to review and assess applicants for eligibility of the TANF program. 2-1-1- provides a form to the Organization with a list of the required eligibility elements and is signed by the applicant, self attesting the information recorded as accurate. Three of the forty recipients tested, did not have the form signed by the applicant. Cause. The Organization failed to follow up with 2-1-1 to get a signed form from three recipients. Effect. The Organization does not have evidence that the recipient has self attested to their eligibility and are unable to properly verify the eligibility to the three recipients. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted. Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation and attestation is obtained and filed. View of Responsible Officials. Management agrees with this finding and has prepared a corrective action plan.
Planned Corrective Action: The supervising manager will review documentation to ensure all critical documents have been properly scanned into the system prior to check issuance. Missing, incomplete, or improperly scanned documents will be corrected as necessary prior to the release of funds. Responsible Party: Jill Bunge, Senior Director of Impact Date of Planned Corrective Action: 12/11/2020 Management Assessment: We concur with the audit assessment regarding this matter. This was a one-time program done on behalf of Lucas County Job & Family Services (?JFS?) due to the pandemic. Signatures were obtained during the basic application process by JFS, but they were not properly scanned in and stored within the program. If we run this program in the future, we will ensure that we capture and maintain all appropriate documentations.
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