FAC Explorer

Audit 51762

FY End
2022-09-30
Total Expended
$3.80M
Findings
2
Programs
1
Organization: Booth Manor, Inc. (IN)
Year: 2022 Accepted: 2023-01-23
Auditor: Comer Nowling and Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46702 2022-001 - - P
623144 2022-001 - - P

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $287,324 - 0

Contacts

Name Title Type
WGYLFFQSMW33 Al Spicer Auditee
3172242001 Gregory Nowling Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures 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-throughidentifying numbers are presented where available. 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 3517200.

Finding Details

Finding 2022-001
S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? In progress 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 for rental to tenants. S3800-030 Statement of Condition ? The Project had failed a REAC physical inspection with a score of 49c*. S3800-032 Cause ? Unknown S3800-033 Effect or Potential Effect ? The Project is in violation of HUD requirements and the Section 8 contract. S3800-035 Auditor Non-Compliance Code ? I S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management agrees with the finding. S3800-050 Context ? The Project is in violation of HUD requirements and the Section 8 contract. 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 - Management should make all recommended repairs to the Project and stay current with repairs and maintenance going forward. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? September 30, 2023 S3800-150 Response ? The management company has submitted a corrective action plan to HUD regarding the deficiencies on the REAC physical inspection report.
Finding 2022-001
S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? In progress 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 for rental to tenants. S3800-030 Statement of Condition ? The Project had failed a REAC physical inspection with a score of 49c*. S3800-032 Cause ? Unknown S3800-033 Effect or Potential Effect ? The Project is in violation of HUD requirements and the Section 8 contract. S3800-035 Auditor Non-Compliance Code ? I S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management agrees with the finding. S3800-050 Context ? The Project is in violation of HUD requirements and the Section 8 contract. 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 - Management should make all recommended repairs to the Project and stay current with repairs and maintenance going forward. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? September 30, 2023 S3800-150 Response ? The management company has submitted a corrective action plan to HUD regarding the deficiencies on the REAC physical inspection report.