Finding 1165790 (2025-004)

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

AI Summary

  • Issue: Only one signer was used for checks, violating the policy requiring two signers.
  • Trend: This lapse occurred due to understaffing, increasing the risk of errors.
  • Recommendation: The Board of Directors should revise the policy to ensure compliance with established procedures.

Finding Text

Dual Check Signers Our audit revealed that all checks disbursed from the Operating account only used one signer for the check. Pinn Gardens, Inc.’s policy is to have two check signers for each check disbursement. This occurred due to understaffing. Failure to comply with the company’s own policy could result in errors or irregularities going undetected. Recommendation We recommend that the Board of Directors update the policy in accordance with established policies.

Corrective Action Plan

Management agrees with the above and will follow the organization’s check signing policy.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1165783 2025-001
    Material Weakness Repeat
  • 1165784 2025-001
    Material Weakness Repeat
  • 1165785 2025-002
    Material Weakness Repeat
  • 1165786 2025-002
    Material Weakness Repeat
  • 1165787 2025-003
    Material Weakness Repeat
  • 1165788 2025-003
    Material Weakness Repeat
  • 1165789 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