SAVE, INC.

Finding Reference Number 2024-001 (Material Weakness) Program Information Federal Program: Continuum of Care Program Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.267 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: F – Equipment and Real Property Management, G – Matching, Level of Effort and Earmarking, H – Period of Performance, I – Procurement and Suspension and Debarment, J – Program Income, and N – Special Tests and Provisions Type of Finding Financial Statements and Federal Awards Criteria The regulatory agreement requires that the Organization’s books and records are maintained in accordance with generally accepted accounting principles and the grant agreement requires that the Organization adheres to HUD guidelines. Condition / Context During our audit of the Organization’s fiscal year ended June 30 2024 financial statements and federal award program, we noted the concerns below regarding completeness of the financial records, internal control over the federal program and adherence to compliance requirements: • Supporting documentation to evaluate the amounts reported in the financial statements (excluding the statement of financial position) was not available • Based on management discussions, we were not able to obtain an understanding of internal control sufficient to plan or perform additional compliance tests • Supporting documentation to evaluate Equipment and Real Property Management was not available • Supporting documentation to evaluate Matching, Level of Effort and Earmarking was not available • Supporting documentation to evaluate Period of Performance was not available • Supporting documentation to evaluate Procurement and Suspension and Debarment was not available • Supporting documentation to evaluate Program Income was not available • Supporting documentation to evaluate Special Tests and Provisions was not available Cause Management was not able to provide evidence of internal control over the federal program or documentation as required by grant compliance. Effect or Potential Effect We have not obtained sufficient audit evidence to express an opinion on the accompanying financial statements (the statement of activities and changes in net assets, functional expenses, cash flows for the year then ended, and the related notes to the financial statements) and the federal award program due to inability to perform substantive auditing procedures and ineffective internal control in preventing or detecting noncompliance. Questioned Costs Unknown Is the finding a repeat finding No Recommendations Management should allocate additional resources to exercise internal control over its federal programs and establish processes and procedures to ensure compliance with HUD and it’s regulatory agreement. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.

Finding Reference Number 2024-002 (Material Weakness) Program Information Federal Program: Community Project Funding Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.251 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: E - Eligibility Type of Finding Federal Awards Criteria According to SAVE Inc. and Pride Haven, all youth ages 18 – 24 are eligible for services. Condition / Context During our audit of the Organization’s fiscal year ended June 30, 2024 federal award program, we noted three of the seven participant samples were missing identification / documentation to verify date of birth. Additional intake screening documentation (required by Pride Haven) for four of the seven samples were also missing in the participant’s file. Cause The Organization did not follow required procedures for eligibility. Effect or Potential Effect The Organization was not in compliance with requirements related to determining eligibility for program services. Questioned Costs None Is the finding a repeat finding No Recommendations The Organization should follow procedures to ensure program eligibility and the Organization should review the accuracy / completion of the documentation being processed in the participant files on a periodic basis. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.

14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: U.S. Department of Housing and Urban Development (HUD) guidelines require a rent reasonableness survey for all participants receiving rental assistance. Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for five participants, the required rent reasonableness survey included in the participant file did not reflect the most recent rental rate, and for two participants, the rent reasonableness survey was not located in the participant's file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with HUD guidelines. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding

14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578 "Recipients or subrecipients must inspect all units at least annually during the grant period to ensure that all units continue to meet Housing Quality Standards (HQS)." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for sixteen participants, there was no documentation of annual inspection in the file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.

14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578.77 "Recipients or subrecipients must examine a program participant's income initially, and at least annually thereafter, to determine the amount of the contribution toward rent payable by the program participant. Adjustments to a program participant's contribution toward the rental payment must be made as changes in income are identified." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that 20 participant files did not include complete income documentation records. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.