EIN: 430970991
UEI: G57KZNGXMNF3
Audited by: RSM US LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (152 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on October 12, 2023 — management decision was due April 12, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
The Single Audit package for the Organization?s period ended December 31, 2021 should have been submitted to the Federal Audit Clearinghouse by September 30, 2022. Cause: The audit was not completed until December 2022 due to resource constraints at the Organization involving the prior year audit. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The Single Audit package for the period from January 1, 2021 through December 31, 2021. Identification as a repeat finding, if applicable: This is a repeat finding from prior year ended 12/31/20. Recommendation: We recommend the Organization file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2021-001 All ALN numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the period from January 1, 2021 through December 31, 2021 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Single Audit package for the Organization?s period ended December 31, 2021 should have been submitted to the Federal Audit Clearinghouse by September 30, 2022. Cause: The audit was not completed until December 2022 due to resource constraints at the Organization involving the prior year audit. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The Single Audit package for the period from January 1, 2021 through December 31, 2021. Identification as a repeat finding, if applicable: This is a repeat finding from prior year ended 12/31/20. Recommendation: We recommend the Organization file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2021-001 Finding: Single Audit Package not filed with the Federal Audit Clearinghouse within the required time period of 9 months after fiscal year end. Corrective Actions Taken: The audit was not completed until January 2023 due to resource constraints at the Organization involving the prior year audit. MLM does not intend to have any resource constraints moving forward and the next fiscal year audit should be filed timely. Robin Lamb, Finance Director, is responsible for certification of the Single Audit submission. Completion date: in progress
2020-002
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
The Single Audit package for the Organization?s period ended December 31, 2020 should have been submitted to the Federal Audit Clearinghouse by March 31, 2022, factoring in the 6-month COVID-19 related extensions, approved in OMB memo M-21-20 dated March 19, 2021. Cause: The audit was not completed until September 14, 2022 due to resource constraints at the Organization. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The Single Audit package for the period from July 1, 2020 through December 31, 2020. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the Organization file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2020-002 All ALN numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the period from July 1, 2020 through December 31, 2020 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Single Audit package for the Organization?s period ended December 31, 2020 should have been submitted to the Federal Audit Clearinghouse by March 31, 2022, factoring in the 6-month COVID-19 related extensions, approved in OMB memo M-21-20 dated March 19, 2021. Cause: The audit was not completed until September 14, 2022 due to resource constraints at the Organization. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The Single Audit package for the period from July 1, 2020 through December 31, 2020. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the Organization file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2020-002 Finding: Single Audit Package not filed with the Federal Audit Clearinghouse within the required time period. Corrective Actions Taken: During 2020 we changed our fiscal year end from June 30 to December 31. Due to IRS application and pending approval for this change, completion of our Single Audit was delayed. MLM does not intend to change our fiscal year again, and we will file on time moving forward. Completion date: 12/31/21
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
During the audit procedures, the Organization was unable to provide evidence of review of matching requirements to ensure compliance with conditions of federal awards. Questioned Costs: None. Effect: The Organization cannot demonstrate the process by which it monitors the matching requirements of its awards. Context/Cause: During our audit procedures, we noted that the Organization is lacking formalized controls over matching requirements. Identification As A Repeat Finding: Not applicable Recommendation: The Organization should formalize its review procedures over matching requirements and retain documentation of matching amount calculations. Views Of Responsible Officials And Planned Corrective Action: Agreed. The Organization has prepared a corrective action plan and has implemented a new internal control procedure as outlined in Management Response on the following page.
Show full finding ▾Hide full finding ▴Finding 2019-001 ? Significant Deficiency CFDA: 14.267 - Permanent Supportive Housing U.S. Department Of Housing And Urban Development Award Years 2016-2017 Criteria: The Uniform Grant Guidance states that ?a 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.? One of the conditions of the Permanent Supportive Housing grant is for the recipient to match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. Condition: During the audit procedures, the Organization was unable to provide evidence of review of matching requirements to ensure compliance with conditions of federal awards. Questioned Costs: None. Effect: The Organization cannot demonstrate the process by which it monitors the matching requirements of its awards. Context/Cause: During our audit procedures, we noted that the Organization is lacking formalized controls over matching requirements. Identification As A Repeat Finding: Not applicable Recommendation: The Organization should formalize its review procedures over matching requirements and retain documentation of matching amount calculations. Views Of Responsible Officials And Planned Corrective Action: Agreed. The Organization has prepared a corrective action plan and has implemented a new internal control procedure as outlined in Management Response on the following page.
Management Response Prepared by: Tom Daniels, Finance Director For the Fiscal Year ending June 30, 2019 In response to Finding 2019-001 ? Significant Deficiency related to the application of internal controls and the processes over the documentation of the matching funds related to the requirements of the Permanent Supportive Housing (PSH) grants under CFDA 14.267, the management team of Metro Lutheran Ministry (MLM) has reviewed the internal controls and processes and has prepared a corrective action plan, and identified the proper tools to facilitate enhanced internal controls over the documentation of the match requirement at the time of the annual performance report (APR). It is important to note this finding is not a compliance finding and is only related to the memorializing of match reporting. No compliance issues were found in the course of the audit and no other control issues were identified. Additionally, it is agreed that the match requirement was met. MLM merely did not archive the reporting used to track and report the matching funds. MLM recognizes, as outlined in Finding 2019-001, there is no memorialized match report. MLM is able to reproduce the reporting used to track and report the matching funds. In response, MLM has enacted a new standard operating procedure (below) to print the matching funds report at the time of the APR, obtain the dated signatures of the MLM Housing Manager and Finance Director, and keep this document on file with the APR in accordance with MLM?s document retention policy. Corrective Action Plan (Person(s) Responsible: Finance Director and Housing Director, Completed October 2019) MLM has drafted and implemented a new standard operating procedure related to the memorializing match report used to track and report on the PSH grants. Upon filing the APR, the Finance Director will print the report of matching funds and review the report with the Housing Manager. Both parties will sign and date the document. This report will be kept with MLM?s records for the purpose of historical documentation and to enhance the internal controls related to the PSH match requirement. MLM is confident the new standard operating procedure and processes have resolved the significant deficiency as stated in Finding 2019-001. Tom Daniels, Finance Director, will be responsible for implementing the corrective action plan Sincerely, Tom Daniels, Finance Director, Metro Lutheran Ministry
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on November 12, 2017 — management decision was due May 12, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 2017.
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