EIN: 980392349
UEI: DCYFW2EJJWK4
Audited by: Bert Smith & Co.
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 June 29, 2026. 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 December 29, 2026 (121 days from today).
What is a management decision? →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
Show full finding ▾Hide full finding ▴2025-001: Untimely Request for Rent Adjustment Federal Agency: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities (Section 811) ALN No.: 14.181 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
Name of Contact Person: Dasil Thomas-Williams, Director of Financial Affairs Corrective Action: Currently, we are reviewing scheduling priorities to be able to submit the budget within the mandated time. Proposed Completion Date: April 9, 2026
The Project did not make the required residual deposit within 60 days following the fiscal year ending September 30, 2024. Criteria: Residual Receipts are to be deposited with 60 days following the fiscal year-end. Context: The discrepancy was noted upon review and testing of residual receipts. Cause: Procedures were overlooked as a result of staffing issues Effect: Noncompliance with HUD guidelines. Questioned Costs: $0 Recommendation: Management should ensure that financial closing process is completed timely to facilitate the computation of any excess cash for deposit to the residual receipt account. Views of Responsible Officials: Surplus cash was deposited late; procedure was overlooked as a result of staffing issues.
Show full finding ▾Hide full finding ▴2025-002: Special Test & Provisions - Residual Receipts Deposit Federal Agency: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities (Section 811) ALN No.: 14.181 Compliance Requirements: Special Tests and Provisions Condition: The Project did not make the required residual deposit within 60 days following the fiscal year ending September 30, 2024. Criteria: Residual Receipts are to be deposited with 60 days following the fiscal year-end. Context: The discrepancy was noted upon review and testing of residual receipts. Cause: Procedures were overlooked as a result of staffing issues Effect: Noncompliance with HUD guidelines. Questioned Costs: $0 Recommendation: Management should ensure that financial closing process is completed timely to facilitate the computation of any excess cash for deposit to the residual receipt account. Views of Responsible Officials: Surplus cash was deposited late; procedure was overlooked as a result of staffing issues.
Corrective Action: Currently, we are reviewing scheduling priorities to be able to meeting HUD timeline. Proposed Completion Date: December 27, 2024
FAC accepted this audit on September 10, 2025 — management decision was due March 10, 2026.
FAC accepted this audit on December 24, 2024 — management decision was due June 24, 2025.
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
FAC accepted this audit on September 15, 2022 — management decision was due March 15, 2023.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
FAC accepted this audit on May 21, 2020 — management decision was due November 21, 2020.
FAC accepted this audit on July 11, 2019 — management decision was due January 11, 2020.
FAC accepted this audit on June 20, 2018 — management decision was due December 20, 2018.
FAC accepted this audit on May 29, 2017 — management decision was due November 29, 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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