Weingart Center Association and Subsidiaries

Finding 2024-001 Finding resolution status: In progress Statement of Condition The audited financial statements for the year ended April 30, 2024 were not submitted timely in accordance with OMB requirements. Criteria: The Center must submit the audited financial statements within the earlier of nine months after the fiscal year end or 30 days after the issuance of the audited financial statements. Effect or Potential Effect The Center is in non-compliance with OMB financial statement submission requirements. Cause Controls are not in place to ensure that the audited financial statements are submitted in a timely manner. Recommendation We recommend that the Center ensures that audited financial statements are submitted on time. Response: The Center will evaluate its procedures to ensure that future audits are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action We agree that the Center needs to evaluate its procedures to ensure that audits are filed on time. Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: February 15, 2026

Finding 2024-002 Finding resolution status: Resolved Statement of Condition Formal documentation of the procurement process was unavailable for certain vendors. This is a repeat of finding 2023-008. Criteria: The Center must have and use documented procurement procedures under the Uniform Guidance 2 CFR 200 320. This includes a requirement to maintain procurement documentation. Effect or Potential Effect The Center is in non-compliance with OMB procurement requirements. Cause Controls were not in place to ensure that the proper documentation of procurement procedures was maintained. Recommendation We recommend that the Center revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Response: While the Center has made every effort to follow and document the procurement competitive bidding process for those items over the respective minimum thresholds mandated by the Uniform Guidance at 2 CFR 200 320, the Center has also contracted with a third-party consulting firm as of August 1, 2023, to conduct evaluations of vendors, and to facilitate and document the process. Views of Responsible Officials and Planned Corrective Action We agree that the Center needs to maintain adequate documentation of procedures performed for procurement. Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: July 22, 2025

CRITERIA: The Schedule of Expenditures of Federal Awards is required to include all expenditures of Federal funds, including those used for capital projects. CONDITION: Management did not include the Homekey awards in its Schedule of Expenditures of Federal Awards. The Homekey and related Los Angeles County awards were funded under 21.027. CAUSE: The Schedule of Expenditures of Federal Awards did not include all grants and was not reviewed by a second individual. EFFECT OR POTENTIAL EFFECT: Management's Schedule of Expenditures of Federal Awards was incomplete and required material adjustments. RECOMMENDATION: Management should prepare a summary sheet for each significant grant agreement to track its major terms, including whether the grant included Federal funds. This sheet should be reviewed by someone other than the preparer and should be utilized in preparing the Schedule of Expenditures of Federal Awards at the end of the year. VIEW OF RESPONSIBLE OFFICIAL: We will ensure all amounts are included in the future.

CRITERIA: Under the Uniform Guidance, specifically 2 CFR 200.320, an organization must have and use documented procurement procedures. This includes a requirement to maintain the procurement documents. CONDITION: Formal documentation of the procurement process was unavailable for certain vendors. Management was able to provide a list of which contractors were considered for the project. CONTEXT: The Organization has undertaken several construction projects under California's Project HomeKey program, which includes Federal funds. The HomeKey program was intended to rapidly convert motels into permanent housing and management was required to select and engage architects and contractors quickly. EFFECT OR POTENTIAL EFFECT: Management was unable to produce documentation of selection of one of its general contractors. QUESTIONED COST: None RECOMMENDATION: Management was unable to produce documentation of selection of one of its general contractors. VIEWS OF RESPONSIBLE OFFICIALS: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process.

Emergency Shelter Program, 14.231 Finding number: 2022-007 Criteria: Under the Uniform Guidance, specifically 2 CFR 200.320, an organization must have and use documented procurement procedures. This includes a requirement to maintain the procurement documents. Condition: Documentation of the procurement process was unavailable for certain vendors. Cause: Management indicated that turnover in the position previously responsible for procurement resulted in an inability to locate full documentation of the procurement process. This is not a repeat finding. Effect or potential effect: Management was unable to produce documentation of the exact process used to choose two recently selected vendors. Recommendation: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Views of responsible officials: In one of the procurement cases the Organization chose Chrysalis, many years prior, a nationally known non-profit partner which has specific expertise with the population we serve and are unique in their expertise. The second was a security firm which was one of three firms the Organization could have chosen for the assignment. The Organization had previously used the other two and were unhappy with their service. Going forward Management will document such decisions in a more detailed manner.