Audit 397051

2025-001 Federal Agency: Department of Justice Federal Program: Community-Based Violence Intervention and Prevention Initiative Assistance Listing Number: 16.045 Federal Award Identification Number and Year: 15PBJA-24-GK-04067-CVIP - 2024 Award Period: 10/01/2023 – 09/30/2026 (terminated 04/22/2025) Compliance Requirement Affected: Procurement Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Section 200, requires compliance with provisions over procurement transactions. Condition: For one of three procurement transactions tested, the Organization was unable to provide documentation to support the procurement having been made in compliance with Uniform Guidance requirements. Questioned costs: None. Context: One of three procurement transactions tested was missing supporting documentation for procurement method. Cause: Appropriate documentation was not retained to support compliance. Effect: Potential noncompliance and increased risk. Repeat finding: No Recommendation: We recommend the Organization improve controls/processes around reporting to ensure documentation is retained related to procurements made with federal funds. View of responsible officials: No disagreement noted. Management implemented proper procedures in 2026 to remediate the identified control deficiency.

2025-002 Federal Agency: Department of Justice Federal Program: Community-Based Violence Intervention and Prevention Initiative Assistance Listing Number: 16.045 Federal Award Identification Number and Year: 15PBJA-24-GK-04067-CVIP - 2024 Award Period: 10/01/2023 – 09/30/2026 (terminated 04/22/2025) Compliance Requirement Affected: Reporting Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: FFATA reporting requires all information to be submitted no later than the last day of the month following the subaward date. Condition: FFATA submissions were submitted after the last day of the month following the subaward date. Questioned costs: None. Context: Five of the five reports tested were submitted outside of required time period. Cause: Processes/controls around reporting were not followed in a timely manner to ensure compliance. Effect: Nontimely reporting, as required by the grant agreement. Repeat finding: No Recommendation: We recommend the Organization improve controls/processes around reporting to ensure future reports are submitted within the allowable date ranges. View of responsible officials: No disagreement noted. Management implemented proper procedures in 2026 to remediate the identified control deficiency.

2025-003 Federal Agency: Environmental Protection Agency Federal Program: Environmental Justice Thriving Communities Grantmaking Program (EJ TCGM) Assistance Listing Number: 66.615 Federal Award Identification Number and Year: 00A01511 – 2024 Award Period: 05/01/2024 – 04/30/2027 (terminated 04/23/2025) Compliance Requirement Affected: Reporting Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: FFATA reporting requires all information to be submitted no later than the last day of the month following the subaward date. Condition: FFATA submissions were submitted after the last day of the month following the subaward date. Questioned costs: None. Context: Five of five reports tested were submitted after the required time period, including one subaward that was not reported. Cause: Processes and controls around reporting were not followed in a timely manner to ensure compliance. Effect: Nontimely reporting, as required by the grant agreement. Repeat finding: No Recommendation: We recommend the Organization improve controls/processes around reporting to ensure future reports are submitted within the allowable date ranges. View of responsible officials: No disagreement noted. Management implemented proper procedures in 2026 to remediate the identified control deficiency.