Audit 365488

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Substance Abuse and Mental Health Services Projects of Regional and National Significance Assistance Listing Number: 93.243 Federal Award Identification Number and Year: H79TI080845 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reimbursement requests are formally reviewed by someone who did not prepare the request to verify the correct information and data is submitted. Condition: The Organization submitted the financial report after the required due date and the performance report did not have evidence of review or approval. Questioned costs: None Context: During our testing, we identified the financial report was submitted after the required due date and the performance report did not have evidence of review or approval. Cause: The Organization did not submit financial report timely and performance report did not have evidence of control. Effect: The Organization did not meet the reporting requirements for submitting financial reports timely. Additionally, one performance report did not have evidence of a review performed. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: Hearth Connection Pass-Through Number(s): Multiple Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 578.49(b)(2) requires that when grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units, taking into account the location, size, type, quality, amenities, facilities, and management services. In addition, the rents may not exceed rents currently being charged for comparable units, and the rent paid may not exceed HUD-determined fair market rents. Condition: The Organization did not have evidence that a rental records review was performed to for an individual to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Questioned costs: None Context: During our testing, we identified one out of twenty four persons tested, where the Organization did not have documented review of rental records to ensure the contract rent being paid was comparable with those paid for unassisted units and that the portion of rents paid with grant funds do not exceed fair market values. Cause: The Organization did not document that a rental records review was performed. Effect: The Organization is not in compliance with the federal requirement of checking rent reasonableness before admitting a participant. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Views of responsible officials: There is no disagreement with the audit finding.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Substance Abuse and Mental Health Services Projects of Regional and National Significance Assistance Listing Number: 93.243 Federal Award Identification Number and Year: H79TI080845 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reimbursement requests are formally reviewed by someone who did not prepare the request to verify the correct information and data is submitted. Condition: The Organization submitted the financial report after the required due date and the performance report did not have evidence of review or approval. Questioned costs: None Context: During our testing, we identified the financial report was submitted after the required due date and the performance report did not have evidence of review or approval. Cause: The Organization did not submit financial report timely and performance report did not have evidence of control. Effect: The Organization did not meet the reporting requirements for submitting financial reports timely. Additionally, one performance report did not have evidence of a review performed. Repeat Finding: No Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission.