EIN: 383651271
UEI: QSA5GZ4K1NU1
Audited by: Comer Nowling and Assoicates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 11, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 11, 2025 (326 days ago).
What is a management decision? →Monthly deposits totaling $4,820 should have been made to the replacement reserve during 2024. After the change in management, deposits were not made. Only $3,850 of deposits were made during the year prior to the change in management.
Show full finding ▾Hide full finding ▴Monthly deposits totaling $4,820 should have been made to the replacement reserve during 2024. After the change in management, deposits were not made. Only $3,850 of deposits were made during the year prior to the change in management.
New management has taken over and will make the delinquent deposit to the replacement reserve of $770 and establish transfers for the monthly deposit amount.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on November 18, 2021 — management decision was due May 18, 2022.
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
S3800-010 Finding Reference Number ? 2020-001 S3800-011 Title and CFDA Number of Federal Program - Section 202 HUD Capital Advance 14.157 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? In Process 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 ? In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to make monthly deposits into the reserve for replacement account. S3800-030 Statement of Condition ? The Corporation?s reserve for replacement is under-funded by $770 and is out of compliance with the Regulatory Agreement. S3800-032 Cause ? Due to transition changes of accountants in management and the lack of bank access and timing two monthly replacement reserve deposits were not made during the year ended September 30, 2020. S3800-033 Effect or Potential Effect ? The Corporation is under-funded by $770. The Corporation is in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $770 S3800-045 Reporting Views of Responsible Officials ? Management should immediately deposit $770 into the reserve for replacement account. S3800-050 Context ? The Corporation is in violation of its Regulatory Agreement. S3800-080 Recommendation ? Management should insure future required monthly deposit amounts are correctly deposited into the reserve for replacement account. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure future required monthly deposit amounts are correctly deposited into the reserve for replacement account. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? November 10, 2020 S3800-150 Response ? Management deposited $770 into the reserve for replacement account on November 6, 2020.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2020-001 S3800-011 Title and CFDA Number of Federal Program - Section 202 HUD Capital Advance 14.157 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? In Process 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 ? In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to make monthly deposits into the reserve for replacement account. S3800-030 Statement of Condition ? The Corporation?s reserve for replacement is under-funded by $770 and is out of compliance with the Regulatory Agreement. S3800-032 Cause ? Due to transition changes of accountants in management and the lack of bank access and timing two monthly replacement reserve deposits were not made during the year ended September 30, 2020. S3800-033 Effect or Potential Effect ? The Corporation is under-funded by $770. The Corporation is in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $770 S3800-045 Reporting Views of Responsible Officials ? Management should immediately deposit $770 into the reserve for replacement account. S3800-050 Context ? The Corporation is in violation of its Regulatory Agreement. S3800-080 Recommendation ? Management should insure future required monthly deposit amounts are correctly deposited into the reserve for replacement account. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure future required monthly deposit amounts are correctly deposited into the reserve for replacement account. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? November 10, 2020 S3800-150 Response ? Management deposited $770 into the reserve for replacement account on November 6, 2020.
Booth Manor Inc. of Columbus, Indiana respectfully submits the following Corrective Action Plan for the year ended September 30, 2020. 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 2020-001 Corrective Action Planned ? Management deposited $770 into the reserve for replacement account on November 6, 2020. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? November 6, 2020 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of Booth Manor Inc. of Columbus, Indiana. Hayes Gibson Property Services, LLC 320 West 8th Street, Suite 216 Bloomington, IN 47404 812-876-5478
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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