EIN: 471836292
UEI: QAGVN1Q1LNA3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2020. 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 March 29, 2021 (1974 days ago).
What is a management decision? →Condition At June 30, 2019, Albemarle had not accrued payroll and related payroll taxes incurred for the period 6/24/19 to 6/30/19 amounting to $18,698. Criteria Accounting principles generally accepted in the United States of America (U.S. GAAP) require the accrual of expenses incurred but not paid at the statement of financial position date. Cause Management recognized payroll and related payroll taxes as paid on a biweekly basis and did not recognize the portion of the biweekly payroll incurred and unpaid at the statement of financial position date. Effect Recognizing expenses incurred prior to the statement of financial position date only after that date when paid is a departure from U.S. GAAP. Recommendation Albemarle should provide for the accrual at the statement of financial position date of all significant costs and obligations incurred by that date, including payroll and related payroll taxes. Management?s Response Management has approved and posted the auditor?s proposed adjustment of $18,698 to recognize the unpaid portion of the biweekly payroll and related payroll taxes incurred at June 30, 2019 and has engaged the auditor to calculate the payroll accrual subject to its oversight and approval. Management would like to note that adjusting entries for accrual purposes interferes with the cash basis reporting requirements of the pass-through entity, HRA/DHS. Please see management?s Corrective Action Plan attached to this report.
Show full finding ▾Hide full finding ▴Condition At June 30, 2019, Albemarle had not accrued payroll and related payroll taxes incurred for the period 6/24/19 to 6/30/19 amounting to $18,698. Criteria Accounting principles generally accepted in the United States of America (U.S. GAAP) require the accrual of expenses incurred but not paid at the statement of financial position date. Cause Management recognized payroll and related payroll taxes as paid on a biweekly basis and did not recognize the portion of the biweekly payroll incurred and unpaid at the statement of financial position date. Effect Recognizing expenses incurred prior to the statement of financial position date only after that date when paid is a departure from U.S. GAAP. Recommendation Albemarle should provide for the accrual at the statement of financial position date of all significant costs and obligations incurred by that date, including payroll and related payroll taxes. Management?s Response Management has approved and posted the auditor?s proposed adjustment of $18,698 to recognize the unpaid portion of the biweekly payroll and related payroll taxes incurred at June 30, 2019 and has engaged the auditor to calculate the payroll accrual subject to its oversight and approval. Management would like to note that adjusting entries for accrual purposes interferes with the cash basis reporting requirements of the pass-through entity, HRA/DHS. Please see management?s Corrective Action Plan attached to this report.
As indicated, adjusting entries for accrual purposes interferes with the cash basis reporting requirements of the funding source, New York City?s Department of Homeless Services. In order to properly close-out a fiscal year by the standards of DHS in conjunction with all applicable requirements, adjusting entries for accrual purposes cannot be made until after final close-out invoices have been submitted. Going forward, Management will not engage with the auditing firm until the fiscal year has been fully closed out with DHS. This will eliminate the barrier with the addition of adjusting entries for accruals and will allow Management to add the required entries without interference with reporting to the City of New York.
Condition During the eighteen-month period January 1, 2018 through June 30, 2019, Albemarle recognized rent as paid in its general ledger under a multi-period escalating lease rather than in a more systematic manner that rationally allocates the lease cost over the multi-year period of the lease. Criteria Accounting principles generally accepted in the United States of America (U.S. GAAP) requires that operating lease expense under a multi-period escalating lease be recognized on a systematic rational basis which is generally a straight-line basis. Cause Management believed rent as paid accurately reflected the cost of the lease for the period under audit and did not evaluate the allocation of the lease expense over the multiperiod of the lease. Effect Reporting rent as paid when it does not reflect the rational allocation of rent over the term of the lease obligation would be a departure from U.S. GAAP. For the period under audit we determined a $35,901 adjustment to rent was required to present rent on a straight-line basis as called for by U.S. GAAP. Recommendation Albemarle should recognize rent during the audited period using the straight-line method over the lease term to systematically allocate the cost of rent over the multi-year period the lease is in effect and post our proposed adjustment to rent of $35,901 for the audited period. Management?s Response Management has approved and posted the auditor?s proposed adjustment to recognize rent on the straight-line basis for the audited period and has engaged the auditor to calculate the straight-line cost subject to its oversight and approval. Management has also made note of the fact that deferred rent calculations interfere with the cash basis reporting requirements of the pass-through entity, HRA/DHS. Please see management?s Corrective Action Plan attached to this report.
Show full finding ▾Hide full finding ▴Condition During the eighteen-month period January 1, 2018 through June 30, 2019, Albemarle recognized rent as paid in its general ledger under a multi-period escalating lease rather than in a more systematic manner that rationally allocates the lease cost over the multi-year period of the lease. Criteria Accounting principles generally accepted in the United States of America (U.S. GAAP) requires that operating lease expense under a multi-period escalating lease be recognized on a systematic rational basis which is generally a straight-line basis. Cause Management believed rent as paid accurately reflected the cost of the lease for the period under audit and did not evaluate the allocation of the lease expense over the multiperiod of the lease. Effect Reporting rent as paid when it does not reflect the rational allocation of rent over the term of the lease obligation would be a departure from U.S. GAAP. For the period under audit we determined a $35,901 adjustment to rent was required to present rent on a straight-line basis as called for by U.S. GAAP. Recommendation Albemarle should recognize rent during the audited period using the straight-line method over the lease term to systematically allocate the cost of rent over the multi-year period the lease is in effect and post our proposed adjustment to rent of $35,901 for the audited period. Management?s Response Management has approved and posted the auditor?s proposed adjustment to recognize rent on the straight-line basis for the audited period and has engaged the auditor to calculate the straight-line cost subject to its oversight and approval. Management has also made note of the fact that deferred rent calculations interfere with the cash basis reporting requirements of the pass-through entity, HRA/DHS. Please see management?s Corrective Action Plan attached to this report.
As indicated, deferred rent calculations interfere with the cash basis reporting requirements of the funding source, New York City?s Department of Homeless Services. Rent is paid at a fixed rate which is stated in the lease agreement between the Agency and the Building Owner and also outlined in the contract agreement between the Agency and NYC?s DHS. In order to properly meet the reporting requirements of DHS, deferred rent calculations cannot be utilized. The resulting calculations would not directly match the rent payments indicated in the lease and contract agreements resulting in the rejection of expenses and non-payment by the City of New York. Going forward, Management will not engage with the auditing firm until the fiscal year has been fully closed out with DHS. This will eliminate the barrier that the reporting requirements of the City of New York creates when using deferred rent calculations. Adjusting entries will be made by Management following the close-out of the fiscal year which will account for the requirement of the utilization of deferred rent calculations under U.S. GAAP.
Condition During our audit of Albemarle during the eighteen-month period January 1, 2018 through June 30, 2019, we examined 12 personnel files on a sample basis and identified the following exceptions: ? 5 files did not document the employee?s health insurance enrollment. ? 3 files did not document wage rate in personnel file. ? For 2 employees selected, the rates paid per hour per the payroll register selected ($11.50 and $11.00, respectively) were less than the $13.00 hourly minimum wage rate required by New York City for employers with 11 or more employees for the applicable period. Criteria In accordance with New York State Department of Labor Law included in the Wage Theft Prevention Act (WTPA), New York employers, such as Albemarle, should provide their employees with written notice of wage rates and method of payment (i.e. hourly), at the time of hire and annually thereafter before February 1. Additionally, employees are required to be paid at least the minimum hourly wage stipulated by state (New York) and local (NYC) authorities. Cause Personnel files not reviewed for completeness of required documentation and compliance with minimum hourly wage rates required by state and local authorities. Effect Noncompliance with New York State and New York City labor law. Recommendation Albemarle should designate management level personnel (the Payroll Manger) as responsible for processing and approving appropriate new hire terms and rates in addition to ongoing monitoring of all personnel files to ensure compliance with documentation and wage rates required by labor law. This procedure should be systematized and designated oversight should be documented by completing a comprehensive checklist upon hire and before the beginning of the following calendar year. These procedures should be integrated with the new system already adopted with the payroll provider that requires a complete personnel file monitored for compliance with labor policies and law before processing payroll for a new hire. Management?s Response Management agrees with the recommendation and Albemarle is in the process of correcting the deficiencies identified above. Please see management?s Corrective Action Plan attached to this report.
Show full finding ▾Hide full finding ▴Condition During our audit of Albemarle during the eighteen-month period January 1, 2018 through June 30, 2019, we examined 12 personnel files on a sample basis and identified the following exceptions: ? 5 files did not document the employee?s health insurance enrollment. ? 3 files did not document wage rate in personnel file. ? For 2 employees selected, the rates paid per hour per the payroll register selected ($11.50 and $11.00, respectively) were less than the $13.00 hourly minimum wage rate required by New York City for employers with 11 or more employees for the applicable period. Criteria In accordance with New York State Department of Labor Law included in the Wage Theft Prevention Act (WTPA), New York employers, such as Albemarle, should provide their employees with written notice of wage rates and method of payment (i.e. hourly), at the time of hire and annually thereafter before February 1. Additionally, employees are required to be paid at least the minimum hourly wage stipulated by state (New York) and local (NYC) authorities. Cause Personnel files not reviewed for completeness of required documentation and compliance with minimum hourly wage rates required by state and local authorities. Effect Noncompliance with New York State and New York City labor law. Recommendation Albemarle should designate management level personnel (the Payroll Manger) as responsible for processing and approving appropriate new hire terms and rates in addition to ongoing monitoring of all personnel files to ensure compliance with documentation and wage rates required by labor law. This procedure should be systematized and designated oversight should be documented by completing a comprehensive checklist upon hire and before the beginning of the following calendar year. These procedures should be integrated with the new system already adopted with the payroll provider that requires a complete personnel file monitored for compliance with labor policies and law before processing payroll for a new hire. Management?s Response Management agrees with the recommendation and Albemarle is in the process of correcting the deficiencies identified above. Please see management?s Corrective Action Plan attached to this report.
Management has implemented the usage of an HRIS database system through its payroll processing company. The implementation of this software has greatly improved our record keeping in many aspects but specifically in the area of personnel files. Prior to FY20, much of our record keeping including personnel files was done manually and via paper and physical files. With the implementation of the HRIS system, recordkeeping has been streamlined to an electronic format. In this format, all employee documents are stored electronically in the database and are readily available at the click of a button. This will assist management in the tracking and permanent storage of required employee personnel documents. Going forward, Management commits to leveraging the newly implemented HRIS system to ensure that required documents remain permanently in all employee files. Regarding the finding of minimum wage nonpayment to select employees, this was a direct result of budgetary and contractual shortfalls and errors made by the City of New York in the structuring of many of our contracts. Due to the fact that these contracts were drafted and executed prior to the minimum wage increases, the City did not account for this increased expense and resulting need for increased funding in the drafting of our contracts. Home/Life is a nonprofit organization that derives all of its funding from the City of New York based on contracted agreements. It was not possible for Home/Life to pay select employees the increased minimum wage, since the City was not yet funding the increase. Immediately upon receipt of increased funding in the form of retroactive contract amendments, Management issued retroactive payroll payments to all employees that were owed monies due to the minimum wage nonpayment. Management commits to continue to communicate budgetary shortfalls and contractual discrepancies with NYC?s Department of Homeless Services as such items are identified.
2017-001
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
GSA_MIGRATION
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