SMITH HILL COMMUNITY DEVELOPMENT CORPORATION

EIN: 050466422

UEI: GSA_MIGRATION

Data as of August 24, 2026

SMITH HILL COMMUNITY DEVELOPMENT CORPORATION6 audit years11 findings7 repeat
6
Audit Years
11
Total Findings
7
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 29, 2021. 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 March 29, 2022 (1610 days ago).

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2021-001
Special Tests & Provisions

The Organization was unable to perform tenant income certifications (6 tenants; 3 where tenants refused and 3 where tenants were shelter placements and income certifications were not available) and leases were not signed (2 tenants). Under the HOME program requirements, tenants income is to be certified at least annually on the anniversary of the tenant?s move-in date. The Organization should obtain the required missing certifications and all required signatures on the leases. For those tenants not cooperating, eviction procedures should be instituted. Response: The Organization had difficulty obtaining tenant cooperation on the certifications resulting in no certifications or leases not signed. The Organization has improved its certification process to obtain more complete certifications and, where possible, it will be instituting eviction proceedings for those not cooperative.

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Full finding narrative

The Organization was unable to perform tenant income certifications (6 tenants; 3 where tenants refused and 3 where tenants were shelter placements and income certifications were not available) and leases were not signed (2 tenants). Under the HOME program requirements, tenants income is to be certified at least annually on the anniversary of the tenant?s move-in date. The Organization should obtain the required missing certifications and all required signatures on the leases. For those tenants not cooperating, eviction procedures should be instituted. Response: The Organization had difficulty obtaining tenant cooperation on the certifications resulting in no certifications or leases not signed. The Organization has improved its certification process to obtain more complete certifications and, where possible, it will be instituting eviction proceedings for those not cooperative.

Corrective Action Plan

With new property management staff in place for more than a year, improvements to our process of continuously being made. Tenants, including contracts with other non-profits, will be required to submit, sign, and comply with all requests at recertification time. If they do not comply eviction processes will begin.

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FY 2020-06-30

FAC accepted this audit on February 6, 2021 — management decision was due August 6, 2021.

2020-001
Special Tests & Provisions

2020-001: The Organization did not perform tenant income certifications on a timely basis (7 tenants), all income was not verified (4 tenants), and leases were not signed. For the incorrect income errors, if the correct income was used, the tenant would still qualify. Under the HOME program requirements, tenants income is to be certified at least annually on the anniversary of the tenant?s move-in date. The Organization should perform the certifications on a timely basis, obtain the required missing certifications, and obtain all required signatures on the leases. For those tenants not cooperating, eviction procedures should be instituted. Response: The Organization underwent a staff change during the year and, accordingly before the change, information was not completed thoroughly or completely and/or there was difficulty obtaining tenant cooperation on the certifications resulting in late or no certifications. The Organization has improved its certification process to obtain more timely and complete certifications.

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Full finding narrative

2020-001: The Organization did not perform tenant income certifications on a timely basis (7 tenants), all income was not verified (4 tenants), and leases were not signed. For the incorrect income errors, if the correct income was used, the tenant would still qualify. Under the HOME program requirements, tenants income is to be certified at least annually on the anniversary of the tenant?s move-in date. The Organization should perform the certifications on a timely basis, obtain the required missing certifications, and obtain all required signatures on the leases. For those tenants not cooperating, eviction procedures should be instituted. Response: The Organization underwent a staff change during the year and, accordingly before the change, information was not completed thoroughly or completely and/or there was difficulty obtaining tenant cooperation on the certifications resulting in late or no certifications. The Organization has improved its certification process to obtain more timely and complete certifications.

Corrective Action Plan

Smith Hill Community Development Corporation Corrective Action Plan Audit Year Ending 6/30/2020 2020-001: The Organization did not perform income certifications on a timely basis (7 tenants) all income was not verified (4 tenants) and leases were not signed. For the incorrect income errors, if the correct income was used, the tenants would still qualify. Under the HOME program requirements, tenants income is to be certified at least annually on the anniversary of the tenant's move-in date. The Organization should perform the certifications on a timely basis and obtain the required missing certifications and for those tenants not cooperating, eviction procedures should be instituted. Audit Recommendation: The organization underwent a staff change during the year and accordingly before the change, information was not completed thoroughly or completely and/or there was difficulty obtaining tenant cooperation on the certifications resulting in late or no certifications. The organization has improved its certification process to obtain more timely and complete certifications. SHCDC Implementation Plan of Action: Staff changes have been implemented to insure compliance and follow-through with all residents.

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FY 2019-06-30

FAC accepted this audit on February 27, 2020 — management decision was due August 27, 2020.

2019-002
Special Tests & Provisions

The Organization did not perform tenant income certifications on a timely basis (7 tenants) and all income was not verified (7 tenants) or incorrect (4 tenants). For the incorrect income errors, if the correct income was used, the tenant would still qualify. Under the HOME program requirements, tenants income is to be certified at least annually on the anniversary of the tenant?s move-in date. The Organization should perform the certifications on a timely basis, obtain the required missing certifications, and obtain all required signatures on the leases. For those tenants not cooperating, eviction procedures should be instituted. Response: The Organization had anticipated a staff change and, as a result, information was not completed thoroughly or completely and/or there was difficulty obtaining tenant cooperation on the certifications resulting in late or no certifications. The Organization has again secured the proper staff and will improve its certification process to obtain more timely and complete certifications.

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Full finding narrative

The Organization did not perform tenant income certifications on a timely basis (7 tenants) and all income was not verified (7 tenants) or incorrect (4 tenants). For the incorrect income errors, if the correct income was used, the tenant would still qualify. Under the HOME program requirements, tenants income is to be certified at least annually on the anniversary of the tenant?s move-in date. The Organization should perform the certifications on a timely basis, obtain the required missing certifications, and obtain all required signatures on the leases. For those tenants not cooperating, eviction procedures should be instituted. Response: The Organization had anticipated a staff change and, as a result, information was not completed thoroughly or completely and/or there was difficulty obtaining tenant cooperation on the certifications resulting in late or no certifications. The Organization has again secured the proper staff and will improve its certification process to obtain more timely and complete certifications.

Corrective Action Plan

The Organization had anticipated a staff change and, as a result, information was not completed thoroughly or completely and/or there was difficulty obtaining tenant cooperation on the certifications resulting in late or no certifications. The Organization has again secured the proper staff and will improve its certification process to obtain more timely and complete certifications.

About Special Tests and Provisions →
2019-003
Cash Management
REPEAT

The Organization received HOME/NSP funds for two properties for contractor payments which were partially disbursed late and the balance still not yet disbursed ($11,499). The Organization used the funds for other purposes in error. The Organization should disburse the balance of the funds to the contractor to satisfy its obligations under these federal awards. Response: The Organization is experiencing significant cash flow issues and is working with the contractor paying as funds are available. Status: No change.

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Full finding narrative

The Organization received HOME/NSP funds for two properties for contractor payments which were partially disbursed late and the balance still not yet disbursed ($11,499). The Organization used the funds for other purposes in error. The Organization should disburse the balance of the funds to the contractor to satisfy its obligations under these federal awards. Response: The Organization is experiencing significant cash flow issues and is working with the contractor paying as funds are available. Status: No change.

Corrective Action Plan

The Organization is experiencing significant cash flow issues and is working with the contractor paying as funds are available.

Prior Finding References

2018-002

About Cash Management →

FY 2018-06-30

FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.

2014-004
Cash Management
REPEAT

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2014-004

About Cash Management →
2018-001
Special Tests & Provisions

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2017-06-30

FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.

2014-004
Cash Management
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2014-004

About Cash Management →
2017-001
Special Tests & Provisions
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-002

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FY 2016-06-30

FAC accepted this audit on June 5, 2017 — management decision was due December 5, 2017.

2014-004
Cash Management
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2014-004

About Cash Management →
2016-001
Reporting
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

About Reporting →
2016-002
Special Tests & Provisions
REPEAT

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-002

About Special Tests and Provisions →

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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