FAC Explorer

Audit 405382

FY End
2025-09-30
Total Expended
$4.41M
Findings
1
Programs
2
Organization: Stt-Stj Div. of Lutheran Housing Assoc. for the Elderly of the V (VI)
Year: 2025 Accepted: 2026-06-29
Auditor: BERT SMITH & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220313 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $3.73M Yes 1
14.U01 PROJECT RENTAL ASSISTANCE CONTRACT $682,776 Yes 0

Contacts

Name Title Type
C2H8FPKWKYH3 Junia John-Straker Auditee
3407724099 Keisha Bridgewater Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards, “the Schedule,” includes the federal grant activity of St. Thomas-St. John Division of Lutheran Housing Association for the Elderly of the Virgin Islands, Inc. – Ebenezer Gardens Apartments (Ebenezer Gardens Apartments), Project Number 056-EE-001, under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Ebenezer Gardens Apartments, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ebenezer Gardens Apartments.
Ebenezer Garden Apartments has received a U.S. Department of Housing and Urban Development Capital Advance under Section 202 of the National Housing Act. The capital advance balance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. Ebenezer Gardens Apartments received no additional advances during the year. The balance of the capital advance outstanding at September 30, 2025 was $3,727,800.

Finding Details

Finding 2025-001
2025-001: Untimely Request for Rent Adjustment Federal Agency: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) CFDA No.: 14.157 Compliance Requirements: Special Tests and Provisions Criteria: Pursuant to Housing Notice 2022-05, rent adjustment request should be submitted to HUD 120-days in advance of the contract anniversary date and must include supporting documents for adjustments to rents at contract renewal. Condition: The Project did not submit to HUD its rent adjustment request 120 days in advance of the contract anniversary date. Context This is a condition identified per review of the Project’s compliance with the specified compliance requirements. Effect: Noncompliance with HUD guidelines. Cause: Staffing issue precluded the timely submission of the rent adjustment request. Questioned Costs: Undetermined Recommendation: Management should adhere to HUD’s guidelines and submit rent adjustment requests to HUD 120 days in advance of the contract anniversary date. Views of Responsible Officials: As a result of staffing issues, we have not been timely with submitting