EIN: 526000925
UEI: TVSREGA8K3F9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 2020. 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 September 11, 2020 (2171 days ago).
What is a management decision? →Federal Agency: U.S. Department of Housing and Urban Development CFDA Number: 14.871 Federal Program: Section 8 Housing Choice Voucher Grant Award: M19-070 (9/1/2018 - 8/31/2019), M18-135 (9/1/2017 - 8/31/2018) Compliance Requirement: Special Tests and Provisions ? Housing Quality Standards Inspection Type of Finding: Significant Deficiency in Internal Control, Noncompliance Condition/Context We noted for one out of 40 samples selected for testing, the HQS inspection was not performed in the required timeframe. Therefore, we could not determine if the unit continued to meet the required housing quality standards. Criteria The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Cause Per discussion with program management the annual HQS re-inspection was not performed as a result of an error regarding the transposition of the unit address. Effect The County may have paid amounts for a site that was not in compliance with housing quality standards. Questioned Costs Not determined. Recommendation We recommend the County adhere to its existing policies and procedures regarding the completion of the required annual housing quality standard re-inspections. Views of responsible officials and planned corrective actions: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development CFDA Number: 14.871 Federal Program: Section 8 Housing Choice Voucher Grant Award: M19-070 (9/1/2018 - 8/31/2019), M18-135 (9/1/2017 - 8/31/2018) Compliance Requirement: Special Tests and Provisions ? Housing Quality Standards Inspection Type of Finding: Significant Deficiency in Internal Control, Noncompliance Condition/Context We noted for one out of 40 samples selected for testing, the HQS inspection was not performed in the required timeframe. Therefore, we could not determine if the unit continued to meet the required housing quality standards. Criteria The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Cause Per discussion with program management the annual HQS re-inspection was not performed as a result of an error regarding the transposition of the unit address. Effect The County may have paid amounts for a site that was not in compliance with housing quality standards. Questioned Costs Not determined. Recommendation We recommend the County adhere to its existing policies and procedures regarding the completion of the required annual housing quality standard re-inspections. Views of responsible officials and planned corrective actions: See Corrective Action Plan
Views of responsible officials and planned corrective actions The review of 40 files for Housing Quality Standards compliance noted only one inspection deficiency. The deficiency was not a repeated problem or pattern but was the result of human error done during data entry. HUD requires inspection compliance in 96% of files in order to receive the highest HUD rating and compliance as low as 90% receives a favorable rating. In this audit, the HA showed compliance in 98% of files reviewed. Therefore, the HA does not believe this to be a significant deficiency. Staff have been reminded of the importance of accuracy when inputting data.
Federal Agency: U.S. Department of Housing and Urban Development CFDA Number: 14.871 Federal Program: Section 8 Housing Choice Voucher Grant Award: M19-070 (9/1/2018 - 8/31/2019), M18-135 (9/1/2017 - 8/31/2018) Compliance Requirement: Special Tests and Provisions ? Depository Agreements Type of Finding: Significant Deficiency in Internal Control, Noncompliance Condition/Context The Charles County Department of Community Services (Department), who is responsible for the administration of the Section 8 program, does not have an existing depository agreement with their financial institution in the form required by HUD. Additionally, we noted the Section 8 funds were not placed in an interest-bearing account. Criteria PHAs are required to enter into depository agreements with their financial institutions in the form required by HUD. The agreements serve as safeguards for Federal funds and provide third-party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interestbearing account (24 CFR section 982.156). Cause Per discussions with County management, this account was established before 24 CFR section 982.156 was revised by HUD on September 1, 1995. Management believed that since the PHA is included within the County Government and reported in the HUD Real Estate Assessment Center (REAC) as a component unit and the banking accounts of the County are pooled, the requirements of the HUD regulations were adequately met. Effect The Agency is not in compliance with the Depository Agreements compliance requirements. Questioned Costs None. Recommendation We recommend the Department and/ or County explore options with their current financial institution to enter into the required depository agreements or obtain a written exception from HUD. Views of responsible officials and planned corrective actions: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development CFDA Number: 14.871 Federal Program: Section 8 Housing Choice Voucher Grant Award: M19-070 (9/1/2018 - 8/31/2019), M18-135 (9/1/2017 - 8/31/2018) Compliance Requirement: Special Tests and Provisions ? Depository Agreements Type of Finding: Significant Deficiency in Internal Control, Noncompliance Condition/Context The Charles County Department of Community Services (Department), who is responsible for the administration of the Section 8 program, does not have an existing depository agreement with their financial institution in the form required by HUD. Additionally, we noted the Section 8 funds were not placed in an interest-bearing account. Criteria PHAs are required to enter into depository agreements with their financial institutions in the form required by HUD. The agreements serve as safeguards for Federal funds and provide third-party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interestbearing account (24 CFR section 982.156). Cause Per discussions with County management, this account was established before 24 CFR section 982.156 was revised by HUD on September 1, 1995. Management believed that since the PHA is included within the County Government and reported in the HUD Real Estate Assessment Center (REAC) as a component unit and the banking accounts of the County are pooled, the requirements of the HUD regulations were adequately met. Effect The Agency is not in compliance with the Depository Agreements compliance requirements. Questioned Costs None. Recommendation We recommend the Department and/ or County explore options with their current financial institution to enter into the required depository agreements or obtain a written exception from HUD. Views of responsible officials and planned corrective actions: See Corrective Action Plan
Cause: Per discussion with County management, this account was established before 24 CFR section 982.156 was revised by HUD on September 1, 1995. Management believed that since the PHA is included within the County Government and reported in the HUD Real Estate Assessment Center (REAC) is a component unit and the banking accounts of the County are pooled, the requirements of the HUD regulations were adequately met. Views of responsible officials and planned corrective actions Charles County in in the process of establishing the desired bank account and agreement with a new local financial institution. It is expected that the transfer of funds on record to the new compliant bank account will be completed by the end of March 2020.
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