Finding 1165786 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2025-12-19
Audit: 376576
Organization: Pinn Gardens, Inc. (PA)

AI Summary

  • Issue: The Board of Directors is not holding formal meetings each year.
  • Impact: This oversight can lead to undetected errors in policies and financial reviews.
  • Recommendation: Management should schedule and conduct formal Board meetings annually.

Finding Text

Conducting Board Meetings Our audit revealed that the Board of Directors does not formally meet yearly. In order to maintain accurate policies, decision making, and reviewing financials, it is imperative that the Board of Directors meet formally annually. This occurred due to management oversight. Failure to conduct Board of Directors meetings could result in errors or irregularities to go undetected. Recommendation We recommend that management set up formal Board of Directors meetings annually.

Corrective Action Plan

Management agrees with the above and will conduct Board of Directors meetings annually.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1165783 2025-001
    Material Weakness Repeat
  • 1165784 2025-001
    Material Weakness Repeat
  • 1165785 2025-002
    Material Weakness Repeat
  • 1165787 2025-003
    Material Weakness Repeat
  • 1165788 2025-003
    Material Weakness Repeat
  • 1165789 2025-004
    Material Weakness Repeat
  • 1165790 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $3.45M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $242,323