EIN: 391802991
UEI: LJDXNC7S9LF3
Audited by: Comer Nowling and Associates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 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 June 11, 2026 (80 days ago).
What is a management decision? →FAC accepted this audit on December 15, 2025 — management decision was due June 15, 2026.
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? 14.157 Section 202 Capital Advance S3800-015 Type of Finding ?Federal Award S3800-016 Finding Resolution Status ? Resolved S3800-017 Information on Universe Population Size ? 12 months S3800-018 Sample Size Information ? 12 months S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? Management is required to make 12 monthly deposits to the reserve for replacements. S3800-030 Statement of Condition ? Management made only 10 of the 12 required deposits during the year ended September 30, 2021. S3800-032 Cause ? The Project is waiting on PRAC funds from HUD which have been delayed. The delay was due to timing of requests from the new HUD representative, not on the part of management. S3800-033 Effect or Potential Effect ? The Project could potentially have insufficient funds to cover a major replacement cost. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $3,400 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the delinquent deposits due to delayed PRAC receipts from HUD. Management is attempting to expedite the process in order to receive the funds and pay past due liabilities. S3800-050 Context ? The Project has a new representative at HUD. Different documentation requests took longer to receive back from HUD, which delayed the budget approval. The budget and PRAC renewal approval delay resulted in held PRAC funds. S3800-080 Recommendation ? Management should request withdrawals from the reserve from residual receipts to cover the delayed PRAC funds. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management has incurred a payable to ensure the replacement reserve deposits have been made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? November 24, 2021 S3800-150 Response ? Management has made the delinquent deposits to the reserve for replacements.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? 14.157 Section 202 Capital Advance S3800-015 Type of Finding ?Federal Award S3800-016 Finding Resolution Status ? Resolved S3800-017 Information on Universe Population Size ? 12 months S3800-018 Sample Size Information ? 12 months S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? Management is required to make 12 monthly deposits to the reserve for replacements. S3800-030 Statement of Condition ? Management made only 10 of the 12 required deposits during the year ended September 30, 2021. S3800-032 Cause ? The Project is waiting on PRAC funds from HUD which have been delayed. The delay was due to timing of requests from the new HUD representative, not on the part of management. S3800-033 Effect or Potential Effect ? The Project could potentially have insufficient funds to cover a major replacement cost. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $3,400 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the delinquent deposits due to delayed PRAC receipts from HUD. Management is attempting to expedite the process in order to receive the funds and pay past due liabilities. S3800-050 Context ? The Project has a new representative at HUD. Different documentation requests took longer to receive back from HUD, which delayed the budget approval. The budget and PRAC renewal approval delay resulted in held PRAC funds. S3800-080 Recommendation ? Management should request withdrawals from the reserve from residual receipts to cover the delayed PRAC funds. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management has incurred a payable to ensure the replacement reserve deposits have been made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? November 24, 2021 S3800-150 Response ? Management has made the delinquent deposits to the reserve for replacements.
Booth Manor Two, Inc. respectfully submits the following Corrective Action Plan for the year ended September 30, 2021. 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 2021-001 Corrective Action Planned ? Management has deposited the delinquent deposits into the reserve for replacements. Contact Person(s) Responsible ? Therese Gillis, Accounting Manager Anticipated Completion Date ? November 24, 2021 Auditee Disagreements ? N/A This corrective action plan was prepared by The Salvation Army, the management company, on behalf of Booth Manor Two, Inc. The Salvation Army ? Wisconsin and Upper Division 11315 W. Watertown Plank Road Wauwatosa, WI 53226 414-302-4300
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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