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VILLAGE OF GOWANDA, NEW YORK Schedule of Findings and Questioned Costs For the Year Ended May 31, 2025 Part | - SUMMARY OF AUDITORS' RESULTS Type of Auditors’ Report Issued: Adverse * Internal control over financial reporting: * Report contains an adverse opinion due to the omission of governmentwide financial statements, 1. Material weakness(es) identified? Yes No 2, Significant deficiency(ies) identified? Yes X_ None reported 3. Noncompliance material to financial statements noted? Yes X_ No Federal. Awards: Intermal Control over Major Programs: 4, Material Weakness(es) identified? Yes X_ No 5. Significant deficiency(ies} identified? Yes X_ None reported Type of auditors’ report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with § 2 CRF 200 (section .516(a)) (Uniform Guidance)? Yes X_ No 7. The Village's major programs/clusters audited were: (1) Capitalization Grants for Clean Water State Revolving Fund (Assistance Listing Number 66.458) (2) Hazard Mitigation Grant Program (Assistance Listing Number 97.039) 8. Dollar threshold used to distinguish between Type A $750,000 and Type B Programs? 9. Auditee qualified as low-risk auditee? Yes X_ No 48