FAC Explorer

Audit 385294

FY End
2025-09-30
Total Expended
$4.93M
Findings
1
Programs
1
Organization: Philadelphia Booth Manor II (PA)
Year: 2025 Accepted: 2026-02-03
Auditor: CARTER & COMPANY CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172144 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $163,976 Yes 0

Contacts

Name Title Type
RMGTYJMFCLS3 James N Lewis Auditee
2157872831 David Bell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of Philadelphia Booth Manor and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Philadelphia Booth Manor, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Philadelphia Booth Manor.
Philadelphia Booth Manor has received a U.S. Department of Housing and Urban Development capital advance under Section 202 of the National Housing Act. The capital advance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. Philadelphia Booth Manor received no additional capital advance during the year. The balance of the capital advance outstanding at September 30, 2025 consists of: Federal Assistance Listing Number - 14.157; Program Name - Supportive Housing for the Elderly - Capital Advance; Outstanding Balance at September 30 2025 - $4769400

Finding Details

Finding 2025-001
S3800-011 - Title and ALN Number of Federal Program: 14.157 - Supportive Housing for the Elderly; S3800-015 - Type of Finding - Federal Award Finding; S3800-016 - Finding Resolution Status - In process; S3800-017 - Information on Universal Population Size - N/A; S3800-018 - Sample Size Information - N/A; S3800-019 - Identification of Repeate Finding and Finding Reference Number - N/A; S3800-020 - Criteria - Pursuant to the requirements of the Regulatory Agreement, the projectProject is required to comply with all HUD regulations and other requirements. The Regulatory Agreement establishes the requirement to fund a replacement reserve in an amount determined by HUD; S3800-030 - Statement of Condition - During the year ended September 30 2025, the reserve deposits totaling $59400 were not made as required by the Regulatory Agreement; S3800-032 - Cause - The Project did not fund the replacement reserve account during the year ended September 30 2025; S3800-030 - Effect or Potential Effect - The project is not in compliance with the terms of the Regulatory Agreement; S3800-035 - Auditor Non-Compliance Code - N. Reserve for Replacement Deposits; S3800-040 - Questioned Costs - $59400; S3800-045 - Reporting Views of Responsible Officials - The Project did not have sufficient funds to make the monthly deposits; S3800-050 - Context - The Project did not make all the required monthly deposits; S3800-080 - Recommendation - The delinquent deposits should be funded or a deposit suspension requested from HUD. All Future deposits should be made timely; S380-090 - Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Auditor agrees with the auditee's comments on the finding and recommendations; S3800-130 - Response Indicator - Agree; S3800-140 - Completion Date - 9/30/2026; S3800-150 - Response - The Salvation Army submitted a BBRI which requested increased rents and releases from reserves to pay accounts payable as well as approval of loans from the Sponsor to cover accounts payable that could not be paid from reserves. This would enable the reserves to be paid on a go forward basis. In addition, the next step will be a BBRI for the RAD for PRAC conversion.