FAC Explorer

Finding 39438 (2022-001)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2022-12-26
Audit: 37447
Organization: Booth Manor, Inc. D/b/a the Salvation Army - Durham Booth Manor (NE)
Auditor: Comer Nowling and Associates PC

AI Summary

  • Core Issue: The Project initially failed a HUD-required physical inspection with a score of 55b, indicating it was not maintained to acceptable standards.
  • Impacted Requirements: This failure violated HUD requirements and the Regulatory Agreement for the Section 202 program.
  • Recommended Follow-Up: Management must continue to address all maintenance needs and ensure ongoing compliance with HUD standards, as evidenced by a subsequent passing inspection score of 62c.

Finding Text

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*.

Corrective Action Plan

Corrective Action Plan Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management has worked to make the necessary repairs recommended. The Project received another REAC physical inspection with a passing score. Contact Person(s) Responsible ? Jim Coonce, Divisional Finance Manager Anticipated Completion Date ? November 11, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by The Salvation Army, the management company, on behalf of Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor ____________________________________ _____________________ Name, Title Date The Salvation Army ? Western Division Headquarters 10755 Burt Street Omaha, NE 68114 402-898-5950

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $210,082