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Corrective Action Plans

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Finding 556719 (2024-033)
Material Weakness 2024
State of Georgia/state Accounting Office-Ein Noted
GA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303 § 200.53
GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s limited technology resources and funding will hinder our ability to update our current system to s...
GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s limited technology resources and funding will hinder our ability to update our current system to satisfy the state audit’s recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification and dual certification process for employer-filed claims in the new solution. GDOL will also secure data analytic tools to aid GDOL staff with the identification of potential improper or fraudulent Payments, which will include payments linked to employer filed claims.
View Audit 354902
Finding 556718 (2024-032)
Material Weakness 2024
State of Georgia/state Accounting Office-Ein Noted
GA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303 § 200.53
GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s current UI Information Technology (IT) system was developed in 1982 using mainframe “legacy’ te...
GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s current UI Information Technology (IT) system was developed in 1982 using mainframe “legacy’ technology. Due to the system’s age and other limitations, many automated processes and corrections cannot be fixed and/or easily implemented. As such, many processes must be handled manually by staff. This includes reviewing all the Pandemic Unemployment Assistance (PUA) proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the volume of workload and staff limitations, GDOL has been unable to quickly complete this manual review to correct the finding. It is anticipated this manual review will continue throughout the FY25 audit review period. The modernized UI system will include controls over eligibility determination for current and future unemployment programs. Employer-Filed Claims (EFC) are submitted by employers on behalf of the claimant. The employer is responsible for attesting to the employment status and weekly earnings of the claimant for the EFC submitted. An affidavit certifying that the employer has obtained earnings from other employment as well as other requirements must be completed before EFCs can be entered or uploaded. Claimants for which EFCs submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rule 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be able, available and actively seeking work. We recognize the state auditor's recommendations to add the self-certification. However, the current unemployment system is aged and distressed. GDOL’s limited technology resources will hinder our ability to update our current system to satisfy the state audit’s recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification process for employer-filed claims in the new solution. GDOL has procured a vendor to build and implement a modernized UI system. We are also pursuing data analytics tools to expedite the identification and detection of fraudulent activities. These tools will also be incorporated into the modernized solution. Summary: GDOL greatly appreciates the feedback and recommendations and will ensure they are incorporated into the new UI modernized system which is planned to be implemented in Spring 2026.
View Audit 354902 Questioned Costs: $1
Finding 556198 (2024-003)
Material Weakness 2024
Puerto Rico Industrial Development Company
PR
Reporting Questioned Costs Material Weakness § 200.512
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report...
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include the timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE March 31, 2026 RESPONSIBLE PERSON Paola Rosario CPA, CFO
View Audit 354899
Finding 556197 (2024-001)
Significant Deficiency 2024
Maryvale, Inc.
IN
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Action(s) taken or planned on the finding: A transfer was made to fully fund the reserve for replacements account on March 6, 2025.
Action(s) taken or planned on the finding: A transfer was made to fully fund the reserve for replacements account on March 6, 2025.
View Audit 354882 Questioned Costs: $1
Finding 556176 (2024-001)
Significant Deficiency 2024
Pyramid Learning Corp.
PR
Questioned Costs Subrecipient Monitoring Reporting § 200.302 § 200.327 § 200.328
Friday, April 11, 2025 Dear Sir(s): CORRECTIVE ACTION PLAN In prior years the accounting of Pyramid Learning Corp. was executed externally by a contracted accounting company. During the year ended June 30, 2024 we acquired a specialized accounting software. After the acquisition of the new software,...
Friday, April 11, 2025 Dear Sir(s): CORRECTIVE ACTION PLAN In prior years the accounting of Pyramid Learning Corp. was executed externally by a contracted accounting company. During the year ended June 30, 2024 we acquired a specialized accounting software. After the acquisition of the new software, we recorded the data from the beginning of the year to the present, which required significant staff effort and made it impossible to maintain accounting and financial reports on a month-to-month basis. At the present, the data is already being recorded, and the accounting is up to dates. This allows us to keep our accounting and interim financial reports such as Balance Sheet, Statement of Activities, Bank Reconciliations, and monthly analysis of accounts, up to date and on a current month-to-month basis to be more transparent, and any errors are corrected on a timely manner.
View Audit 354871
Finding 556161 (2024-003)
Material Weakness 2024
Lone Pine Unified School District
CA
Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs
The purchase of all equipment will follow the pre-approval process stated in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 and implement procedures to address the deficiencies currently identified.
The purchase of all equipment will follow the pre-approval process stated in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 and implement procedures to address the deficiencies currently identified.
View Audit 354835 Questioned Costs: $1
Finding 556089 (2024-004)
Significant Deficiency 2024
Legal Services Alabama, INC
AL
Questioned Costs Significant Deficiency
Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the failure to disclose an affirmative filing un...
Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the failure to disclose an affirmative filing under 64 CFR 1644 - LSA does acknowledge that in two cases (from 2022 and 2023), one employee who was new to LSA failed to enter the case information into Legal Server in a timely manner which led to it not being reported in our report. This issue was noted by the individuals Managing Attorney approximately one year ago and measures were put in place at that time to ensure that the information was entered timely. Additionally, the staff person was trained pursuant to the training in our Corrective Action plan last year regarding 1644. These two incidents predate that training. LSA will continue to monitor 1644 information in our system to ensure it is entered timely. Our goal is to ensure full compliance moving forward.
View Audit 354787
Finding 556036 (2024-001)
Material Weakness 2024
Meriden-Wallingford Chrysalis, Inc.
CT
Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
Condition: The Organization did not have documented procurement procedures that were consistent with the standards identified in 2 CFR 200.318(a). Recommendation: Management should draft a formal procurement policy outlining the Organization’s procedures in a manner consistent with the standards id...
Condition: The Organization did not have documented procurement procedures that were consistent with the standards identified in 2 CFR 200.318(a). Recommendation: Management should draft a formal procurement policy outlining the Organization’s procedures in a manner consistent with the standards identified in 2 CFR 200.318(a). Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by May 31, 2025.
View Audit 354763
Finding 556034 (2024-001)
Significant Deficiency 2024
Good Shepherd Housing
OH
Reporting Questioned Costs
Management agrees with the recommendation and will be transferring all investment balance in obligations of, or fully guaranteed as to principal by, the United States of America in 2025.
Management agrees with the recommendation and will be transferring all investment balance in obligations of, or fully guaranteed as to principal by, the United States of America in 2025.
View Audit 354754
Finding 556016 (2024-002)
Significant Deficiency 2024
Legal Aid Chicago
IL
Questioned Costs Eligibility Significant Deficiency
Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Our Deput...
Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Our Deputy Director/General Counsel contacted the person who had failed to sign the retainer that was missing the staff signature to remind them of that requirement. She also held a training on LSC requirements in Q1 2025 in which she reminded staff of the retainer requirement. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: Already implemented
View Audit 354747
Finding 556015 (2024-001)
Significant Deficiency 2024
Legal Aid Chicago
IL
Questioned Costs Eligibility Significant Deficiency
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: In 2024, but after employees logged the two erro...
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: In 2024, but after employees logged the two erroneous PAI entries, we implemented a new PAI time entry system in LegalServer. Employees must now choose the nature of the PAI involvement when they log the time, which would have avoided both of the two erroneous entries, had that been in place. Additionally, our Deputy Director/General Counsel provided an LSC regulations training in Q1 2025 to remind employees of LSC regulations, including the regulation governing PAI time. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: Already implemented
View Audit 354747
Wesley Village INC
OH
Questioned Costs Internal Control / Segregation of Duties
Management agreed with the recommendation and will ensure all proper approvals are received prior to any withdrawals from the replacement reserve
Management agreed with the recommendation and will ensure all proper approvals are received prior to any withdrawals from the replacement reserve
View Audit 354743 Questioned Costs: $1
Town of Pembroke
MA
Procurement, Suspension & Debarment Questioned Costs § 200.319
RE: Corrective Action Plan Finding 2024-001 The Town awarded four contracts for engineering services for water projects funded by Federal awards without a competitive procurement process. This was due to a mistaken reliance on State procurement exemptions which do not apply to Federal procurements....
RE: Corrective Action Plan Finding 2024-001 The Town awarded four contracts for engineering services for water projects funded by Federal awards without a competitive procurement process. This was due to a mistaken reliance on State procurement exemptions which do not apply to Federal procurements. Going forward, the Town will implement policies to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Sincerely, Michael Buckley, Town Accountant
View Audit 354711 Questioned Costs: $1
Finding 555985 (2024-002)
Significant Deficiency 2024
Dal Housing for the Elderly
OH
Questioned Costs HUD Housing Programs Reporting
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
View Audit 354707 Questioned Costs: $1
Finding 555984 (2024-001)
Significant Deficiency 2024
Dal Housing for the Elderly
OH
Questioned Costs HUD Housing Programs Eligibility
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Status of finding: Corrective Action
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Status of finding: Corrective Action
View Audit 354707 Questioned Costs: $1
L.w. Fraser Independent Living Project, Inc., Sheridan Court
MN
Questioned Costs HUD Housing Programs
CORRECTIVE ACTION PLAN Name of Auditee: L. W. Fraser Independent Living Project, Inc., Sheridan Court HUD Auditee Identification Number: 092-11227 Name of Audit Firm: Boulay PLLP Period Covered by Audit: Year Ended December 31, 2024 CAP Prepared by: Name: James Strickland Position: Controller Teleph...
CORRECTIVE ACTION PLAN Name of Auditee: L. W. Fraser Independent Living Project, Inc., Sheridan Court HUD Auditee Identification Number: 092-11227 Name of Audit Firm: Boulay PLLP Period Covered by Audit: Year Ended December 31, 2024 CAP Prepared by: Name: James Strickland Position: Controller Telephone Number: 612-861-1688 CURRENT FINDING ON THE SCHEDULE OF FINDINGS, QUESTIONED COSTS, AND RECOMMENDATIONS 2024-01: Monthly Deposits to the Replacement Reserve Comments on Finding: The Project is required by HUD to make monthly deposits to the replacement reserve in an amount prescribed by HUD. Payments for a portion of the year were lower than the required deposits, due to missed communication between HUD and the Project. The Project corrected the shortfall during 2024 and began making the required deposits. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management has implemented additional procedures to ensure the monthly deposit to the replacement reserve is timely updated.
View Audit 354698
Finding 555972 (2024-004)
Significant Deficiency 2024
Big Springs Medical Association D/b/a Missouri Highlands Health Care
MO
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Education regarding coding of invoices to grants and only picking up current balances due has been done to both grant project directors and accounts payable. Going forward, we will ensure no balances are duplicated and grant directors can ensure the balances charged to their grants as appropriate a...
Education regarding coding of invoices to grants and only picking up current balances due has been done to both grant project directors and accounts payable. Going forward, we will ensure no balances are duplicated and grant directors can ensure the balances charged to their grants as appropriate and approved.
View Audit 354688 Questioned Costs: $1
Finding 555971 (2024-003)
Significant Deficiency 2024
Big Springs Medical Association D/b/a Missouri Highlands Health Care
MO
Questioned Costs Subrecipient Monitoring Reporting § 200.329
Our quarterly status progress report was inadvertently sent two days past the due date in to our state office. We have corrected this by implementing controls by placing the quarterly due dates on our calendars so these due dates are no longer overlooked going forward.
Our quarterly status progress report was inadvertently sent two days past the due date in to our state office. We have corrected this by implementing controls by placing the quarterly due dates on our calendars so these due dates are no longer overlooked going forward.
View Audit 354688
Zion Tabernacle Senior Living Center, INC
IN
Questioned Costs Cash Management HUD Housing Programs
Management made the deposit.
Management made the deposit.
View Audit 354678 Questioned Costs: $1
Finding 555960 (2024-002)
Significant Deficiency 2024
Arirang Housing,inc.
CA
Questioned Costs Subrecipient Monitoring Reporting § 200.512
Finding 2024-002: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on December 5, 2024...
Finding 2024-002: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on December 5, 2024. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.
View Audit 354675
Finding 555959 (2024-001)
Significant Deficiency 2024
Arirang Housing,inc.
CA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2024-001: During the year ended June 30, 2024, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $4,846 for the delinquent deposits. In futu...
Finding 2024-001: During the year ended June 30, 2024, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $4,846 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement or request HUD approval for a suspension of deposits. Action(s) taken or planned on the finding: Management made a deposit of $4,846 on January 3, 2025 for the delinquent deposits.
View Audit 354675 Questioned Costs: $1
Keeneyville School District No. 20
IL
Questioned Costs Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 354668
Finding 555947 (2024-001)
Significant Deficiency 2024
Paschall Senior Housing, Inc.
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2024-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2024, the Corporation withdrew funds totaling $5,562 from the reserve for replacements account without receiving approval from HUD. Management should transfer funds of $5,562 from the operating ca...
Finding 2024-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2024, the Corporation withdrew funds totaling $5,562 from the reserve for replacements account without receiving approval from HUD. Management should transfer funds of $5,562 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $5,562 from the operating cash account to the reserve for replacements account.
View Audit 354658 Questioned Costs: $1
Finding 555945 (2024-003)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
The operating bank account was not reconciled at year end. A significant audit adjustment was made. Response: Management will implement procedures to ensure bank accounts are properly reconciled on a monthly basis.
The operating bank account was not reconciled at year end. A significant audit adjustment was made. Response: Management will implement procedures to ensure bank accounts are properly reconciled on a monthly basis.
View Audit 354657
Finding 555944 (2024-002)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Fixed assets that had been replaced were not removed from the books. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
Fixed assets that had been replaced were not removed from the books. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
View Audit 354657
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