For the following audit observation, (1) emphasize the impact/risk (i.e., why this finding is important and what are the implications to the business), provide a description of what can go wrong, and is there a high, medium or low risk?

Audit observation: Municipalities do not have enough information about whether individuals that are homeless are receiving necessary supports and services. It was discovered that municipalities do not collect system-level health and housing information about individuals such as the nature of their mental health or medical condition and whether these individuals had received the appropriate services and supports to help them manage or overcome their challenges. The only way to determine if an individual was referred to and received needed supports was in the case notes kept by shelter staff.