Extract `Projects::Boards::ApplicationController`

app/controllers/projects/boards/application_controller.rb

+module Projects
+  module Boards
+    class ApplicationController < Projects::ApplicationController
+      respond_to :json
+
+      rescue_from ActiveRecord::RecordNotFound, with: :record_not_found
+
+      private
+
+      def record_not_found(exception)
+        render json: { error: exception.message }, status: :not_found
+      end
+    end
+  end
+end

app/controllers/projects/boards/issues_controller.rb

 module Projects
   module Boards
-    class IssuesController < Projects::ApplicationController
-      respond_to :json
-
+    class IssuesController < Boards::ApplicationController
       before_action :authorize_read_issue!, only: [:index]
       before_action :authorize_update_issue!, only: [:update]
 
-      rescue_from ActiveRecord::RecordNotFound, with: :record_not_found
-
       def index
         issues = ::Boards::Issues::ListService.new(project, current_user, filter_params).execute
         issues = issues.page(params[:page])
@@ -47,10 +43,6 @@ module Projects
       def move_params
         params.permit(:id, :from_list_id, :to_list_id)
       end
-
-      def record_not_found(exception)
-        render json: { error: exception.message }, status: :not_found
-      end
     end
   end
 end

app/controllers/projects/boards/lists_controller.rb

 module Projects
   module Boards
-    class ListsController < Projects::ApplicationController
-      respond_to :json
-
+    class ListsController < Boards::ApplicationController
       before_action :authorize_admin_list!
 
-      rescue_from ActiveRecord::RecordNotFound, with: :record_not_found
-
       def create
         list = ::Boards::Lists::CreateService.new(project, current_user, list_params).execute
 
@@ -60,10 +56,6 @@ module Projects
       def move_params
         params.require(:list).permit(:position).merge(id: params[:id])
       end
-
-      def record_not_found(exception)
-        render json: { error: exception.message }, status: :not_found
-      end
     end
   end
 end