EIN: 581339487
UEI: XP9SVP23KLF1
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 2024. 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 July 29, 2024 (759 days ago).
What is a management decision? →The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Criteria: Non-profit grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the FAC within the specified time frame. Effect of Condition: The property is not in compliance with federal regulations relating to the reporting requirements and the submission of Single Audits to the FAC. Cause of Condition: Remitting and certifying Single Audit Reporting Packages to the Federal Audit Clearinghouse is the joint responsibility of the auditee and the independent auditor. Both parties must sign off on the submission. Neither the auditee nor the auditor initiated a submission. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development (HUD): Section 223 (F) Loan – Federal Assistance Listing # 14.155 Section 8 Housing Assistance Payments – Federal Assistance Listing # 14.195 Reporting Statement of Condition: The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Criteria: Non-profit grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the FAC within the specified time frame. Effect of Condition: The property is not in compliance with federal regulations relating to the reporting requirements and the submission of Single Audits to the FAC. Cause of Condition: Remitting and certifying Single Audit Reporting Packages to the Federal Audit Clearinghouse is the joint responsibility of the auditee and the independent auditor. Both parties must sign off on the submission. Neither the auditee nor the auditor initiated a submission. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible.
Auditee Response: The Board of Directors and management worked with the auditors to submit and certify to the FAC the Single Audit Reporting Packages for the years ended April 30, 2022 and 2021. This was completed on July 31, 2023. The Audit Committee of the Board of Directors will insure that future Single Audit Reporting Packages for the year ending April 30, 2023 and beyond with be remitted in accordance with federal regulations. The Board of Directors and management will work with the prior auditors to insure that missing FAC submissions for the years ended April 30, 2020 and prior will be submitted and certified as applicable and in accordance with federal regulation.
2022-002
FAC accepted this audit on July 30, 2023 — management decision was due January 30, 2024.
The required annual audits of the financial statements for the years ended April 30, 2022 and April 30, 2021 were not completed and submitted to HUD within the time frame required by HUD. Criteria: U. S. Department of Housing and Urban Development (HUD) Regulatory Agreement (Section 18) dated May, 2017, requires that an annual financial report be prepared in accordance with generally accepted accounting principles in such form and substance as specified by HUD under the Uniform Financial Reporting Standards at 24 C.F.R. 5.801 and Program Obligations within ninety (90) days of each fiscal year end. The annual financial report is to be audited by an independent, licensed Certified Public Accountant in accordance with both Generally Accepted Government Auditing Standards and Generally Accepted Auditing Standards and submitted electronically to HUD in accordance with the Program Obligations of the HUD Regulatory Agreement. Effect of Condition: The Property is not in compliance with the Regulatory Agreement under which it is operating. Cause of Condition: During the years in question, the Kelly Miller Smith Towers Board of Directors, property management and independent audit firm experienced disruption in normal business operation due to personnel affected by the COVID 19 pandemic. Regular meetings and communications were limited. The independent audit firm experienced absenteeism of key personnel essential to the audit engagement. In addition, the management agent implemented changes in data management systems which further delayed the audit process. During this time, the Board of Directors did not have an assigned coordinator to insure that the audits were completed and submitted timely. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by HUD be strictly adhered to for future periods.
Show full finding ▾Hide full finding ▴FIRST BAPTIST CHURCH CAPITOL HILL HOMES, INCORPORATED HUD Project No. 086-EH003-L7-NP-WAH Schedule of Findings For the Year Ended April 30, 2022 Finding ? Item 2022-1 Reporting under Government Auditing Standards Finding ? Item 2022-1 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223 (F) Insured Loan ? Federal Assistance Listing # 14.155 Section 8 Housing Assistance Payments ? Federal Assistance Listing # 14.195 Reporting Statement of Condition: The required annual audits of the financial statements for the years ended April 30, 2022 and April 30, 2021 were not completed and submitted to HUD within the time frame required by HUD. Criteria: U. S. Department of Housing and Urban Development (HUD) Regulatory Agreement (Section 18) dated May, 2017, requires that an annual financial report be prepared in accordance with generally accepted accounting principles in such form and substance as specified by HUD under the Uniform Financial Reporting Standards at 24 C.F.R. 5.801 and Program Obligations within ninety (90) days of each fiscal year end. The annual financial report is to be audited by an independent, licensed Certified Public Accountant in accordance with both Generally Accepted Government Auditing Standards and Generally Accepted Auditing Standards and submitted electronically to HUD in accordance with the Program Obligations of the HUD Regulatory Agreement. Effect of Condition: The Property is not in compliance with the Regulatory Agreement under which it is operating. Cause of Condition: During the years in question, the Kelly Miller Smith Towers Board of Directors, property management and independent audit firm experienced disruption in normal business operation due to personnel affected by the COVID 19 pandemic. Regular meetings and communications were limited. The independent audit firm experienced absenteeism of key personnel essential to the audit engagement. In addition, the management agent implemented changes in data management systems which further delayed the audit process. During this time, the Board of Directors did not have an assigned coordinator to insure that the audits were completed and submitted timely. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by HUD be strictly adhered to for future periods.
First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN February 23, 2023 To the U. S. Department of Housing and Urban Development First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers respectfully submits the following corrective action plan for the year ended April 30, 2021. Name and address of independent public accounting firm: Tabb & Tabb, LLC Certified Public Accountants 260 Peachtree Street, NW, Suite 1201 Atlanta, Georgia 30303 Audit Period: May 1, 2021 to April 30, 2022 The findings from the April 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the number assigned in the schedule. The Summary of Audit Results does not include findings and is not addressed. Finding ? Item 2022-1 Reporting under Government Auditing Standards Finding ? Item 2022-1 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223(F) Insured Loan ? Federal Assistance Listing # 14.155 Section 8 Housing Assistance Payments ? Federal Assistance Listing # 14.195 Reporting Statement of Condition: The required annual audits of the financial statements for the years ended April 30, 2022 and April 30, 2021 were not completed and submitted to HUD within the time frame required by HUD. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by HUD be strictly adhered to for future periods. Auditee Response: The Kelly Miller Smith Towers Board of Directors engaged a new audit firm to conduct the delinquent audits for the years ended April 30, 2022 and 2021. Both audits have been completed and will be submitted to HUD by May 19, 2023. The Board of Directors has established an audit committee who will assure that the audit for the year ending April 30, 2023 and subsequent years' audits will be completed and remitted within HUD's required time frame.
2021-001
The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Criteria: Non-profit grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the FAC within the specified time frame. Effect of Condition: The property is not in compliance with federal regulations relating to the reporting requirements and the submission of Single Audits to the FAC. Cause of Condition: Remitting and certifying Single Audit Reporting Packages to the Federal Audit Clearinghouse is the joint responsibility of the auditee and the independent auditor. Both parties must sign off on the submission. Neither the auditee nor the auditor initiated a submission. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible.
Show full finding ▾Hide full finding ▴FIRST BAPTIST CHURCH CAPITOL HILL HOMES, INCORPORATED HUD Project No. 086-EH003-L7-NP-WAH Schedule of Findings For the Year Ended April 30, 2022 Finding ? Item 2022-2 Reporting under Government Auditing Standards Finding ? Item 2022-2 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223 (F) Loan ? Federal Assistance Listing # 14.155 Section 8 Housing Assistance Payments ? Federal Assistance Listing # 14.195 Reporting Statement of Condition: The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Criteria: Non-profit grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the FAC within the specified time frame. Effect of Condition: The property is not in compliance with federal regulations relating to the reporting requirements and the submission of Single Audits to the FAC. Cause of Condition: Remitting and certifying Single Audit Reporting Packages to the Federal Audit Clearinghouse is the joint responsibility of the auditee and the independent auditor. Both parties must sign off on the submission. Neither the auditee nor the auditor initiated a submission. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible.
First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN - continued February 23, 2023 Finding ? Item 2022-2 Reporting under Government Auditing Standards Finding ? Item 2022-2 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223(F) Insured Loan ? Federal Assistance Listing # 14.155 Section 8 Housing Assistance Payments ? Federal Assistance Listing # 14.195 Reporting Statement of Condition: The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible. Auditee Response: The Board of Directors and management will work with the auditors to submit and certify to the FAC the Single Audit Reporting Packages for the years ended April 30, 2022 and 2021 immediately upon issuance. This will be completed by May 31, 2023. The Audit Committee of the Board of Directors will insure that future Single Audit Reporting Packages for the year ending April 30, 2023 and beyond with be remitted in accordance with federal regulations. The Board of Directors and management will work with the prior auditors to insure that missing FAC submissions for the years ended April 30, 2020 and prior will be submitted and certified as applicable and in accordance with federal regulation. Weldon B. Kidd, Board Chairman First Baptist Church Capitol Hill Homes, Inc.
2021-002
FAC accepted this audit on July 30, 2023 — management decision was due January 30, 2024.
The required annual audits of the financial statements for the years ended April 30, 2021 and April 30, 2020 were not completed and submitted to HUD within the time frame required by HUD. Criteria: U. S. Department of Housing and Urban Development (HUD) Regulatory Agreement (Section 18) dated May, 2017, requires that an annual financial report be prepared in accordance with generally accepted accounting principles in such form and substance as specified by HUD under the Uniform Financial Reporting Standards at 24 C.F.R. 5.801 and Program Obligations within ninety (90) days of each fiscal year end. The annual financial report is to be audited by an independent, licensed Certified Public Accountant in accordance with both Generally Accepted Government Auditing Standards and Generally Accepted Auditing Standards and submitted electronically to HUD in accordance with the Program Obligations of the HUD Regulatory Agreement. Effect of Condition: The Property is not in compliance with the Regulatory Agreement under which it is operating. Cause of Condition: During the years in question, the Kelly Miller Smith Towers Board of Directors, property management and independent audit firm experienced disruption in normal business operation due to personnel affected by the COVID 19 pandemic. Regular meetings and communications were limited. The independent audit firm experienced absenteeism of key personnel essential to the audit engagement. In addition, the management agent implemented changes in data management systems which further delayed the audit process. During this time, the Board of Directors did not have an assigned coordinator to insure that the audits were completed and submitted timely. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by HUD be strictly adhered to for future periods.
Show full finding ▾Hide full finding ▴Finding ? Item 2021-1 Reporting under Government Auditing Standards Finding ? Item 2021-1 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223 (F) Insured Loan ? CFDA # 14.155 Section 8 Housing Assistance Payments ? CFDA # 14.195 Reporting Statement of Condition: The required annual audits of the financial statements for the years ended April 30, 2021 and April 30, 2020 were not completed and submitted to HUD within the time frame required by HUD. Criteria: U. S. Department of Housing and Urban Development (HUD) Regulatory Agreement (Section 18) dated May, 2017, requires that an annual financial report be prepared in accordance with generally accepted accounting principles in such form and substance as specified by HUD under the Uniform Financial Reporting Standards at 24 C.F.R. 5.801 and Program Obligations within ninety (90) days of each fiscal year end. The annual financial report is to be audited by an independent, licensed Certified Public Accountant in accordance with both Generally Accepted Government Auditing Standards and Generally Accepted Auditing Standards and submitted electronically to HUD in accordance with the Program Obligations of the HUD Regulatory Agreement. Effect of Condition: The Property is not in compliance with the Regulatory Agreement under which it is operating. Cause of Condition: During the years in question, the Kelly Miller Smith Towers Board of Directors, property management and independent audit firm experienced disruption in normal business operation due to personnel affected by the COVID 19 pandemic. Regular meetings and communications were limited. The independent audit firm experienced absenteeism of key personnel essential to the audit engagement. In addition, the management agent implemented changes in data management systems which further delayed the audit process. During this time, the Board of Directors did not have an assigned coordinator to insure that the audits were completed and submitted timely. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by HUD be strictly adhered to for future periods.
First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN February 23, 2023 To the U. S. Department of Housing and Urban Development First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers respectfully submits the following corrective action plan for the year ended April 30, 2021. Name and address of independent public accounting firm: Tabb & Tabb, LLC Certified Public Accountants 260 Peachtree Street, NW, Suite 1201 Atlanta, Georgia 30303 Audit Period: May 1, 2020 to April 30, 2021 The findings from the April 30, 2021 schedule of findings are discussed below. The findings are numbered consistently with the number assigned in the schedule. The Summary of Audit Results does not include findings and is not addressed. Finding ? Item 2021-1 Reporting under Government Auditing Standards Finding ? Item 2021-1 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223(F) HUD Insured Loan ? CFDA # 14.155 Section 8 Housing Assistance Payments ? CFDA # 14.195 Reporting Statement of Condition: The required annual audits of the financial statements for the years ended April 30, 2021 and April 30, 2020 were not completed and submitted to HUD within the time frame required by HUD. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by HUD be strictly adhered to for future periods. Auditee Response: The audit for the year ended April 30, 2020 was completed in 2021. The Kelly Miller Smith Towers Board of Directors engaged a new audit firm to conduct the delinquent audit for the year ended April 30, 2021. The 2022 and 2021 audits have been completed and will be submitted to HUD by May 19, 2023. The Board of Directors has established an audit committee who will assure that the audit for the year ending April 30, 2023 and subsequent years' audits will be completed and remitted within HUD's required time frame.
The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Criteria: Non-profit grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the FAC within the specified time frame. Effect of Condition: The property is not in compliance with federal regulations relating to the reporting requirements and the submission of Single Audits to the FAC. Cause of Condition: Remitting and certifying Single Audit Reporting Packages to the Federal Audit Clearinghouse is the joint responsibility of the auditee and the independent auditor. Both parties must sign off on the submission. Neither the auditee nor the auditor initiated a submission. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible.
Show full finding ▾Hide full finding ▴Finding ? Item 2021-2 Reporting under Government Auditing Standards Finding ? Item 2021-2 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223(F) Insured Loan ? CFDA # 14.155 Section 8 Housing Assistance Payments ? CFDA # 14.195 Reporting Statement of Condition: The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Criteria: Non-profit grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the FAC within the specified time frame. Effect of Condition: The property is not in compliance with federal regulations relating to the reporting requirements and the submission of Single Audits to the FAC. Cause of Condition: Remitting and certifying Single Audit Reporting Packages to the Federal Audit Clearinghouse is the joint responsibility of the auditee and the independent auditor. Both parties must sign off on the submission. Neither the auditee nor the auditor initiated a submission. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible.
First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN - continued February 23, 2023 Finding ? Item 2021-2 Reporting under Government Auditing Standards Finding ? Item 2021-2 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223(F) HUD Insured Loan ? CFDA # 14.155 Section 8 Housing Assistance Payments ? CFDA # 14.195 Reporting Statement of Condition: The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible. Auditee Response: The Board of Directors and management will work with the auditors to submit and certify to the FAC the Single Audit Reporting Packages for the years ended April 30, 2022 and 2021 immediately upon issuance. This will be completed by May 31, 2023. The Audit Committee of the Board of Directors will insure that future Single Audit Reporting Packages for the year ending April 30, 2023 and beyond with be remitted in accordance with federal regulations. The Board of Directors and management will work with the prior auditors to insure that missing FAC submissions for the years ended April 30, 2020 and prior will be submitted and certified as applicable and in accordance with federal regulation. Weldon B. Kidd, Board Chairman First Baptist Church Capitol Hill Homes, Inc.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.