FULL HARVEST HOUSING, INC.

S3800-010: Finding Reference Number 2025-001 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: N - Special Tests and Provisions S3800-015: Type of Finding Financial Statement and Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size N/A S3800-018: Sample Size Information N/A S3800-019: Identification of Repeat Finding and Finding Reference Number 2024-001 S3800-020: Criteria In accordance with the regulatory agreement subsection 11(e) Organization’s books and records are maintained in accordance with generally accepted accounting principles and HUD guidelines. S3800-030: Statement of Condition Several misstatements were identified by the auditor in the unaudited financial statements and accounts of the Organization. S3800-032: Cause The Organization lacks adequate internal controls to ensure that books and records are kept accurately and completely. S3800-033: Effect or Potential Effect The Organization was not in compliance with the regulatory agreement requirement to maintain accurate and complete books and accounts. S3800-035: Auditor Non-Compliance Code S – Internal Control Deficiencies S3800-040: Questioned Costs None S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context On the general ledger, various accounts such as rent, tenant security deposits and vacancies did not tie to supporting documentation. The beginning net assets balance did not roll forward from prior year ending net assets balance. The Organization did not have supporting documentation for accounts receivable, fixed assets, and to calculate casualty loss related to storm damage. S3800-080: Recommendation The Auditor recommends the Organization follows their policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official should review and sign off on the monthly financial statements. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agreed with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date September 30, 2025 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2025-002 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: N - Special Tests and Provisions S3800-015: Type of Finding Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size N/A S3800-018: Sample Size Information N/A S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria In accordance with the regulatory agreement subsection 5(c), withdrawals from the Residual Receipts account may be made only for project purposes and with the approval of HUD. S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2025 federal award program, we noted that the Organization withdrew $732 from the residual receipts account on September 18, 2024, which was not approved by HUD. S3800-032: Cause Management thought that the account was an other operating bank account and did not know that the account held residual receipts. S3800-033: Effect or Potential Effect The withdrawal was not approved by HUD. S3800-035: Auditor Non-Compliance Code: C – Unauthorized withdrawals from residual receipts account S3800-040: Questioned Costs $732 S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context The Organization is required to receive HUD approval for all withdrawals from the residual receipts account. S3800-080: Recommendation The Auditor recommends the Organization deposit $732 into the residual receipts account as soon as possible. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agreed with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date July 31, 2025 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2025-003 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: N - Special Tests and Provisions S3800-015: Type of Finding Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size N/A S3800-018: Sample Size Information N/A S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria In accordance with the regulatory agreement subsection 5(a), the Organization is required to deposit $2,000 per month to the reserve for replacement account. S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2025 federal award program, we noted the Organization failed to make any deposits into the reserve for replacement account. S3800-032: Cause The Organization failed to make the required monthly deposits for the entire year due to cash flow limitations. S3800-033: Effect or Potential Effect The Organization was not in compliance with the regulatory agreement to make the required monthly deposits into the reserve for replacement account. S3800-035: Auditor Non-Compliance Code: N – Reserve for replacements deposits S3800-040: Questioned Costs $24,000 S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context The Organization failed to make the required monthly deposits for the entire year due to cash flow shortage. S3800-080: Recommendation The Auditor recommends the Organization deposit the required monthly reserve for replacement amounts as soon as possible and/or request waiver of the deposit requirement from HUD. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agreed with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date September 30, 2025 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2025-004 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: E – Eligibility S3800-015: Type of Finding Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size 19 S3800-018: Sample Size Information 5 S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria HUD-subsidized, multifamily housing properties must follow specific guidelines for determining eligibility to determine whether they are in compliance with provisions in the HUD Handbook (4350.3). S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2025 federal award program, we noted the below concerns regarding adherence to HUD compliance requirements: • The Organization did not have the necessary supporting documentation to evaluate eligibility at the initial time of occupancy and annual recertification based on missing evidence of signed leases, security deposits, criminal and background information, verification of citizenship and immigration status, and move in inspections for three tenants in their files S3800-032: Cause The Organization did not follow HUD’s required procedures to determine eligibility. S3800-033: Effect or Potential Effect The Organization was not in compliance with the requirements of HUD related to determining initial eligibility and annual recertification. S3800-035: Auditor Non-Compliance Code R – Section 8 program administration S3800-040: Questioned Costs None S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context The Organization is required to be in compliance with provisions relating to tenant eligibility. S3800-080: Recommendation The Organization should follow procedures to ensure tenant eligibility and the Organization should review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agreed with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date September 30, 2025 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2025-005 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles S3800-015: Type of Finding Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size >250 S3800-018: Sample Size Information 25 S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria In accordance with the regulatory agreement subsection 11(c), project funds may be used only for expenses that are reasonable and necessary to the operation of the project. S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2025 federal award program, we noted that the Organization did not maintain proper documentation to support expenditures for four of the twenty-five samples. S3800-032: Cause The Organization did not follow its procedures to include supporting documentation with all expenditures of project funds. S3800-033: Effect or Potential Effect The Organization was not in compliance with the requirements of HUD related to activities allowed or unallowed and allowable costs and cost principles and expenditures may not be allowed. S3800-035: Auditor Non-Compliance Code S – Internal control deficiencies S3800-040: Questioned Costs $2,462 S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context The Organization is required to be in compliance with provisions relating to activities allowed or unallowed and allowable costs and cost principles. S3800-080: Recommendation The Organization should not expend project funds without supporting documentation. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agreed with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date July 1, 2025 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2025-006 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: N – Special Tests and Provisions S3800-015: Type of Finding Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size Unknown S3800-018: Sample Size Information Unknown S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria In accordance with the regulatory agreement subsection 8, the Organization is required to maintain the property in good and substantial repair. HUD expects owners/agents to respond to valid resident request involving concerns about conditions at the project and to resolve all significant problems (HUD Handbook 4385.1). S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2025 federal award program, we noted work order system was not in place, as the Organization did not maintain a contemporaneous log work order requests. S3800-032: Cause The Organization did not follow its procedures regarding work orders. S3800-033: Effect or Potential Effect The Organization may not have maintained the property in good and substantial repair. S3800-035: Auditor Non-Compliance Code: S – Internal control deficiencies S3800-040: Questioned Costs None S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context Management failed to ensure that the work order process was being followed. S3800-080: Recommendation The Organization should ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and review the accuracy / completeness of the documentation being processed in a work order system on a monthly basis. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agrees with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date September 30, 2025 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2025-007 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles S3800-015: Type of Finding Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size N/A S3800-018: Sample Size Information N/A S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria In accordance with the regulatory agreement subsection 11(k), no director shall have any financial interest in any contractual arrangement entered into the Organization in connection with the rendition of services thereto. S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2025 federal award program, we noted $1,553 was paid to a company affiliated with a member of the board of directors. S3800-032: Cause The Organization was not aware of the requirement contained in the regulatory agreement. S3800-033: Effect or Potential Effect The Organization expended project funds that were not permitted by the regulatory agreement. S3800-035: Auditor Non-Compliance Code: Z – Other S3800-040: Questioned Costs $1,553 S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context The Organization was not aware of the requirement contained in the regulatory agreement. S3800-080: Recommendation The Organization should obtain HUD’s permission to enter into a financial arrangement with an entity affiliated with a board member or obtain reimbursement of the expenditure. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agrees with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date July 31, 2025 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2024-001 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C - Cash Management, E - Eligibility, L - Reporting, and N - Special Tests and Provisions S3800-015: Type of Finding Financial Statement and Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size Unknown S3800-018: Sample Size Information N/A S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria The regulatory agreement requires that the Organization’s books and records are maintained in accordance with generally accepted accounting principles (GAAP). S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2024 financial statements and federal award program, we noted the below concerns regarding completeness of the financial records and adherence to compliance requirements: • Supporting documentation to evaluate the amounts reported in the financial statements was not available. • Supporting documentation to evaluate Activities Allowed or Unallowed and Allowable Costs/Cost Principles was not available. • Supporting documentation to evaluate Cash Management was not available. • Supporting documentation to evaluate Eligibility was not available. • Supporting documentation to evaluate Reporting was not available. • Supporting documentation to evaluate Special Tests and Provisions for the following criteria were not available: o Replacement reserve Management fees charged in accordance with HUD-9839B o Move-outs (security deposits), evictions, waitlist applicants and rejected applicants, and work-orders / maintenance requests S3800-032: Cause Complete records were not provided by the predecessor management company. S3800-033: Effect or Potential Effect We have not obtained sufficient audit evidence to express an opinion on the accompanying financial statements and federal award program due to the inability to perform substantive auditing procedures. S3800-035: Auditor Non-Compliance Code Z - Other S3800-040: Questioned Costs Unknown S3800-045: Reporting Views of Responsible Officials Management reported that the failure(s) involved records related to the period managed by the predecessor management company. S3800-050: Context The Organization is required to maintain books and records in accordance with GAAP. The Organization terminated its agreement with the predecessor management agent and the current management agent took over this property on November 1, 2023, after the fiscal year-end. S3800-080: Recommendation We noted these non-compliant findings involve records related to the period managed by the predecessor management agent; therefore, we do not have a recommendation regarding the period managed by the predecessor management agent. However, the current management agent should request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement and / or Capital Advance Use Agreement. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Concur S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date September 30, 2024 S3800-150: Response See Corrective Action Plan

S3800-010: Finding Reference Number 2023-001 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C - Cash Management, E - Eligibility, L - Reporting, and N - Special Tests and Provisions S3800-015: Type of Finding Financial Statement and Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size Unknown S3800-018: Sample Size Information N/A S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria The regulatory agreement requires that the Organization’s books and records are maintained in accordance with generally accepted accounting principles (GAAP). S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2023 financial statements and federal award program, we noted the below concerns regarding completeness of the financial records and adherence to compliance requirements: • Supporting documentation to evaluate the amounts reported in the financial statements was not available. • Supporting documentation to evaluate Activities Allowed or Unallowed and Allowable Costs/Cost Principles was not available. • Supporting documentation to evaluate Cash Management was not available. • Supporting documentation to evaluate Eligibility was not available. • Supporting documentation to evaluate Reporting was not available. • Supporting documentation to evaluate Special Tests and Provisions for the following criteria were not available: o Replacement reserve Management fees charged in accordance with HUD-9839B o Move-outs (security deposits), evictions, waitlist applicants and rejected applicants, and work-orders / maintenance requests S3800-032: Cause Complete records were not provided by the predecessor management company. S3800-033: Effect or Potential Effect We have not obtained sufficient audit evidence to express an opinion on the accompanying financial statements and federal award program due to the inability to perform substantive auditing procedures. S3800-035: Auditor Non-Compliance Code Z - Other S3800-040: Questioned Costs Unknown S3800-045: Reporting Views of Responsible Officials Management reported that the failure(s) involved records related to the period managed by the predecessor management company. S3800-050: Context The Organization is required to maintain books and records in accordance with GAAP. The Organization terminated its agreement with the predecessor management agent and the current management agent took over this property on November 1, 2023, after the fiscal year-end. S3800-080: Recommendation We noted these non-compliant findings involve records related to the period managed by the predecessor management agent; therefore, we do not have a recommendation regarding the period managed by the predecessor management agent. However, the current management agent should request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement and / or Capital Advance Use Agreement. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Concur S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date September 30, 2024 S3800-150: Response See Corrective Action Plan

Finding 2022-003: Replacement Reserves Section 202 Capital Advance Program, Assistance Listing 14.157 Material Weakness/Noncompliance Special Tests and Provisions Repeat Finding ? Finding 2021-002 Criteria: The Project is required to establish and maintain a replacement reserve to aid in the funding extraordinary maintenance, repair and replacement of capital items. An amount as required by HUD will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by HUD (24 CFR?891.405 and 891.605). Condition: During our prior audit we noted the Project had not deposited $4,000 it was required to deposit into the replacement reserves. During the current year, the total required deposits were $24,000 on only $14,000 was deposited leaving a cumulative deficiency of $14,000. Cause: The Project did not deposit the required monthly amount of $2,000 for the entire year due to cash flow issues and was unable to deposit the $4,000 deficiency from the prior year for the same reason. Effect or Potential Effect: The Project was deficient in the amount of deposits required to be deposited in the replacement reserve by $14,000. Recommendation: The Project should make the required contributions monthly and fund the prior year deficiency of $5,544. In the future, if cash flow does not allow enough funds to make the deposit, the Project can request from HUD the monthly deposits be suspended. View of the Responsible Officials of the Auditee: Management agrees with the finding.

Section III, Financial Statement Finding: Finding 2021-002: Section 202 Capital Advance Program and Project Rental Assistance Program Assistance Listing #14.157 Compliance Requirement ? Special Tests and Provisions ? Replacement Reserve Material Weakness/Noncompliance Criteria: The Project is required to establish and maintain a replacement reserve to aid in the funding extraordinary maintenance, repair and replacement of capital items. An amount as required by HUD will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by HUD (24 CFR?891.405 and 891.605). Condition: During our audit we noted the Project had deposited a total of $20,000 for the year ended March 31, 2021, however the Project is required to deposit $24,000 annually. Cause: The Project did not deposit the required monthly amount of $2,000 for the entire year. Effect or Potential Effect: The Project was deficient in the amount of deposits required to be deposited in the replacement reserve by $4,000. In addition, because the Project did not deposit the total amount, this resulted in the Project having surplus cash at March 31, 2021 of $3,406 which requires a deposit to the residual receipt account of $3,406. After this deposit, the Project is going to have too much in the result receipt account and will be required to send $1,964 back to HUD because it is only allowed a maximum of $6,250 in residual receipts. Recommendation: We recommend the Project contact HUD to see if the funds of $3,406 that were deposited in the residual receipt account in July 2021 be transferred with HUD approval to the replacement reserve where the funds should have been deposited. Also, the Project needs to monitor these accounts to ensure all deposits are made into the replacement reserve in the future. View of the Responsible Officials of the Auditee: Management agrees with the finding.

GSA_MIGRATION