EIN: 237324298
UEI: GSA_MIGRATION
Audited by: CLIFTONLARSONALLEN, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 19, 2020 (2300 days ago).
What is a management decision? →As a part of the audit we gained an understanding of system user access rights and responsibilities. Based on that review we understand that the Controller has access to the general ledger, accounts payable, and resident billing system. In addition, within the disbursement process, the Controller reconciles certain bank accounts, performs intercompany billing, and transfers payments between entities. Criteria: In any system of internal accounting control, one primary goal is adequate segregation of duties. Because of the way certain duties are assigned and carried out within the various accounting cycles, an adequate segregation of duties and responsibilities is not always present. Effect of Condition: The potential exists that a misstatement or misappropriation of assets could occur and not be prevented or detected by the Project?s internal controls. Recommendation: The Project?s operational and accounting controls should be reviewed periodically and consideration should be given to improving the segregation of duties and developing procedures which additionally mitigate potential risks. Specifically, we recommend adjusting the Controller?s access within resident billing system to `read only? access. While mitigating review and approval controls may exist we recommend a review of controls be performed in order to further segregate duties of the Controller. Management?s Response: Management has created a Business Office Manager position during the current fiscal year, re-assigning the resident billing duties from the Controller. While the Controller still has system access, management is in the process of reviewing roles and responsibilities related to system access.
Show full finding ▾Hide full finding ▴Type of Finding: Significant deficiency in internal control over financial reporting Statement of Condition: As a part of the audit we gained an understanding of system user access rights and responsibilities. Based on that review we understand that the Controller has access to the general ledger, accounts payable, and resident billing system. In addition, within the disbursement process, the Controller reconciles certain bank accounts, performs intercompany billing, and transfers payments between entities. Criteria: In any system of internal accounting control, one primary goal is adequate segregation of duties. Because of the way certain duties are assigned and carried out within the various accounting cycles, an adequate segregation of duties and responsibilities is not always present. Effect of Condition: The potential exists that a misstatement or misappropriation of assets could occur and not be prevented or detected by the Project?s internal controls. Recommendation: The Project?s operational and accounting controls should be reviewed periodically and consideration should be given to improving the segregation of duties and developing procedures which additionally mitigate potential risks. Specifically, we recommend adjusting the Controller?s access within resident billing system to `read only? access. While mitigating review and approval controls may exist we recommend a review of controls be performed in order to further segregate duties of the Controller. Management?s Response: Management has created a Business Office Manager position during the current fiscal year, re-assigning the resident billing duties from the Controller. While the Controller still has system access, management is in the process of reviewing roles and responsibilities related to system access.
New Florence Nursing Home, Inc., Project Number 085-22053, respectfully submits the following corrective action plan for the five month period ended May 31, 2019. Name and address of independent public accounting firm: CliftonLarsonAllen LLP 600 Washington Avenue Suite 1800 St. Louis, MO 63101 Audit Period: June 1, 2018 to May 31, 2019 The findings from the May 31, 2019 Schedule of Findings Related to Compliance with Specific Requirements Applicable to HUD Programs is discussed below. FINDING NO. 2019-001 ? Segregation of Duties Statement of Condition: As a part of the audit we gained an understanding of system user access rights and responsibilities. Based on that review we understand that the Controller has access to the general ledger, accounts payable, and resident billing system. In addition, within the disbursement process, the Controller reconciles certain bank accounts, performs intercompany billing and transfers payments between entities. Recommendation: The Project?s operational and accounting controls should be reviewed periodically and consideration should be given to improving the segregation of duties and developing procedures which additionally mitigate potential risks. Specifically, we recommend adjusting the Controller's access within resident billing system to `read only? access. While mitigating review and approval controls may exist we recommend a review of controls be performed in order to further segregate duties of the Controller. Management?s Response: Management has created a Business Office Manager position during the current fiscal year, re-assigning the resident billing duties from the Controller. While the Controller still has system access, management is in the process of reviewing roles and responsibilities related to system access. If you have any questions regarding this plan, please call me at 314-726-0111. Sincerely, Joe Girardi, CFO
2018-003
FAC accepted this audit on October 31, 2018 — management decision was due May 1, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on July 16, 2018 — management decision was due January 16, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 30, 2017 — management decision was due October 30, 2017.
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