Adjoin Schedule of Findings and Questioned Costs Year Ended December 31, 2025 Section II - Financial Statement Findings Section None noted. Section III - Federal Award Findings and Questioned Costs Section 1. Finding Number: Finding 2025-001 Program Name: Supportive Services for Veterans Families: CFDA 64.033 Pass Through Agency: N/A Type of Finding: Other matters, compliance a. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements such as tracking administrative expenses charged to the program outside of the general ledger. b. Condition: During our audit, JGD noted Finding 2024-001 was not properly implemented until November 2025. c. Context: Recipients of Federal grants are required to comply with all terms and applicable regulations of grant agreements. d. Cause: Lack of training to accounting personnel regarding federal program compliance requirements, as well as limited management review over the classification and tracking of administrative expenses with the general ledger. e. Effect: Considered to be an other matter related to internal control over compliance. f. Recommendation: Management has taken effective action to correct tracking over administrative costs in accordance with grant agreement’s terms and regulations and no additional findings were noted in relation to finding 2024-001. We recommend that management closely monitor areas of non-compliance.
2. Finding Number: Finding 2025-002 Program Name: Supportive Services for Veterans Families: CFDA 64.033 Pass Through Agency: N/A Type of Finding: Other matters, compliance a. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements related to timeliness of submitting reports to funding agencies. b. Condition: During our audit, JGD noted that there was 1 out of 5 reports submitted outside of defined due dates. The delayed reporting, if uncorrected, might result in delays in the review and approval process on claim reimbursement and ability to make informed decisions about the future requirements on grant funding. c. Context: Recipients of Federal grants are required to comply with all terms and applicable regulations of grant agreements. d. Cause: A temporary staffing shortage impacted the Organization’s ability to timely complete and submit required federal reports, resulting in a failure of controls over compliance. e. Effect: Considered to be an other matter related to internal control over compliance. f. Recommendation: The Organization should take steps to ensure that all required reports are submitted in a timely manner. We recommend that management closely monitor areas of non-compliance.