FAC Explorer

Audit 37447

FY End
2022-09-30
Total Expended
$3.21M
Findings
2
Programs
1
Organization: Booth Manor, Inc. D/b/a the Salvation Army - Durham Booth Manor (NE)
Year: 2022 Accepted: 2022-12-26
Auditor: Comer Nowling and Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39438 2022-001 - - P
615880 2022-001 - - P

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $210,082 - 0

Contacts

Name Title Type
MWLLGFTEZYM4 Jim Coonce Auditee
4028985950 Gregory Nowling Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activityof Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.Therefore, some amounts presented in this schedule may differ from amounts presented in, orused in the preparation of, the basic financial statements.Note 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule of Expenditures of Federal Awards are reported on theaccrual basis of accounting. Such expenditures are recognized following the cost principlescontained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certaintypes of expenditures are not allowable or are limited to reimbursement. Pass-through identifyingnumbers are presented where available.Note 3 HUD Section 202 Capital Advance ProgramThe Corporation entered into a Section 202 Capital Advance Agreement with HUD in theamount of $3,004,100. The advance bears no interest and repayment is not required as long asthe housing project remains available for very low-income elderly persons or very low-incomepersons with disabilities for a in accordance with Section 202 of the National AffordableHousing Act of 1959 or Section 811 of the National Affordable Housing Act of 1990 and isoperated in accordance with the Regulatory Agreement and Regulations. As of September 30,2022, the capital advance balance totaled $3,004,100. Note 4 Indirect Cost RateBooth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor has not elected to use the10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. SUPPORTIVE HOUSING FOR THE ELDERLY (14.157) - Balances outstanding at the end of the audit period were 3004100.

Finding Details

Finding 2022-001
S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program - 14.157 Supportive Housing for the Elderly ? Section 202 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number - N/A S3800-020 Criteria ? HUD requires that the Project be maintained at an acceptable physical condition. S3800-030 Statement of Condition ? The Project had a failed REAC physical inspection score of 55b. S3800-032 Cause ? Unknown S3800-033 Effect or Potential Effect - The Project is in violation of HUD requirements and the Regulatory Agreement related to the Section 202 program. S3800-035 Auditor Non-Compliance Code ?I S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials - Management has worked to make the necessary repairs recommended. The Project received another REAC physical inspection with a passing score. S3800-050 Context ? The Project was not maintained to meet HUD standards for maintenance and repairs S3800-080 Recommendation ? Management should make all recommended repairs to the Project and stay current with repairs and maintenance going forward. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? The Project received another REAC physical inspection with a passing score and is now in compliance. S3800-130 Response Indicator ?Agree S3800-140 Completion Date ? November 11, 2022 S3800-150 Response ? The Project has received a REAC physical inspection November 11, 2022 with a passing score of 62c*.
Finding 2022-001
S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program - 14.157 Supportive Housing for the Elderly ? Section 202 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number - N/A S3800-020 Criteria ? HUD requires that the Project be maintained at an acceptable physical condition. S3800-030 Statement of Condition ? The Project had a failed REAC physical inspection score of 55b. S3800-032 Cause ? Unknown S3800-033 Effect or Potential Effect - The Project is in violation of HUD requirements and the Regulatory Agreement related to the Section 202 program. S3800-035 Auditor Non-Compliance Code ?I S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials - Management has worked to make the necessary repairs recommended. The Project received another REAC physical inspection with a passing score. S3800-050 Context ? The Project was not maintained to meet HUD standards for maintenance and repairs S3800-080 Recommendation ? Management should make all recommended repairs to the Project and stay current with repairs and maintenance going forward. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? The Project received another REAC physical inspection with a passing score and is now in compliance. S3800-130 Response Indicator ?Agree S3800-140 Completion Date ? November 11, 2022 S3800-150 Response ? The Project has received a REAC physical inspection November 11, 2022 with a passing score of 62c*.