FAC Explorer

Audit 415063

FY End
2025-09-30
Total Expended
$1.29M
Findings
2
Programs
1
Organization: Booth Manor Inc. of Columbus, Indiana (IN)
Year: 2025 Accepted: 2026-10-19
Auditor: COMER NOWLING AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240667 2025-001 Material Weakness Yes P
1240668 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $16,977 Yes 0

Contacts

Name Title Type
QSA5GZ4K1NU1 Kristen Brock Auditee
3172242001 Gregory Nowling Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available.

Finding Details

Finding 2025-001
There was a change in management companies during the year. The new management company was unaware of the requirement.
Finding 2025-002
HUD requires the Corporation to file the audited financial statements to the REAC system within 90 days after year-end.