Books-A-Million filed its delayed second-quarter report with the Securities and Exchange Commission last week. The chain's sales and earnings for the period remained the same: operating income of $3.2 million on sales of $122.4 million. The company said it has taken steps to deal with what it identified as three weaknesses in its accounting procedures: inadequate controls over the data used to determine costs of goods; inadequate segregation of duties for accounts payable management; and inadequate verification of expense invoice payment documentation. With the filing, BAM executives are hopeful that the company's threatened delisting from Nasdaq will be lifted.