ASI-JAMESTOWN, INC.Non-Profit

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project's replacement reserve cash balance was underfunded at December 31, 2025. Criteria: The management company failed to make the correct monthly deposit amount into the account. Effect: The replacement reserve cash balance was $360 less than it should be at December 31, 2025. Context: Activity in the replacement reserve account for the year ended December 31, 2025 was tested. No sample was tested. Questioned costs - $360; Cause: The management company failed to increase the monthly deposit amount during the correct month. Recommendation: The Project should deposit $360 into the replacement reserve account. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. Management will deposit $360 into the replacement reserve account. Total-Department of Housing and Urban Development - $360; Non-compliance code - N

ASI - JAMESTOWN, INC. HUD PROJECT NO. 094-HH001-NP-WPH-CA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, Assistance Listing Number 14.181 Condition: In 1 of 25 cash disbursements tested, the Project did not have adequate supporting documentation for petty cash disbursements. Criteria: The Project should obtain support for project expenses prior to paying them. Effect: The amount of expenses paid without adequate supporting documentation is $56 out of a total sample of disbursements of $25,568. Context: A sample of disbursements was selected for testing of compliance. The test found one disbursement that was not in compliance. The non compliance had a financial effect outlined below. The details and results of the sample are as follows: Number Dollars Population 171 $125,031 Sample 25 $25,568 Not in Compliance 1 $56 Questioned Costs $56 Cause: The Project made a petty cash disbursement without obtaining adequate supporting documentation for the expenses being reimbursed. Recommendation: The Project should obtain supporting documentation before making payment to ensure it is paying the correct amounts. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total - Department of Housing and Urban Development $56 Non-compliance code - R

ASI - JAMESTOWN, INC. HUD PROJECT NO. 094-HH001-NP-WPH-CA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2020 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2020-001: SECTION 811, CFDA 14.181 Condition: In 2 of 25 cash disbursements tested, the Project paid an incorrect amount for an invoice related to Project expenses. Criteria: The Project should pay the correct amount for Project expenses. Effect: The amount of expenses incorrectly paid was $320 out of a total sample of disbursements of $7,041. Context: A sample of disbursements was selected for testing of compliance. The test found two disbursement that were not in compliance. The non compliance had a financial effect outlined below. The details and results of the sample are as follows: Number Dollars Population 237 $106,799 Sample 25 $7,041 Not in Compliance 2 $320 Questioned Costs $320 Cause: The Project mistakenly paid more than the contracted amount. Recommendation: The project should carefully review invoices before payment to make sure it pays the correct amounts. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total - Department of Housing and Urban Development $320 Non-compliance code - R