EIN: 251441652
UEI: EGE9J7R8CG15
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2023. 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 29, 2023 (1059 days ago).
What is a management decision? →Six tenant files were selected for audit of the certification of the proper calculation of tenant rent. The test found that for two tenants, the submitted Form HUD-50059 was not properly completed. The first tenant?s calculation included an incorrect dividend calculation that should have been reported at a lower amount. The second tenant?s submitted Form HUD-50059 did not include retirement income from the tenant?s account. The property did not have internal controls in place for review of the third-party tenant rent calculations. Criteria: Management is responsible for establishing internal controls to ensure the accuracy of yearly completion and submission of the HUD 50059 of households occupying assisted units and making appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Cause: The property did not have internal controls in place for review of the third-party tenant rent calculations. Effect: Beechview Manor, Inc. (Property) rent for the two tenants tested was improperly allocated between the tenant portion and subsidy portion. Questioned Costs: Unknown Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Views of Responsible Official and Planned Corrective Action: Management agrees with finding; see separate corrective action plan.
Show full finding ▾Hide full finding ▴FINDING: 2022-001 Eligibility Federal Agency: U.S. Department of Housing and Urban Development Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? Section 223(f)/207 ALN 14.155. Condition: Six tenant files were selected for audit of the certification of the proper calculation of tenant rent. The test found that for two tenants, the submitted Form HUD-50059 was not properly completed. The first tenant?s calculation included an incorrect dividend calculation that should have been reported at a lower amount. The second tenant?s submitted Form HUD-50059 did not include retirement income from the tenant?s account. The property did not have internal controls in place for review of the third-party tenant rent calculations. Criteria: Management is responsible for establishing internal controls to ensure the accuracy of yearly completion and submission of the HUD 50059 of households occupying assisted units and making appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Cause: The property did not have internal controls in place for review of the third-party tenant rent calculations. Effect: Beechview Manor, Inc. (Property) rent for the two tenants tested was improperly allocated between the tenant portion and subsidy portion. Questioned Costs: Unknown Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Views of Responsible Official and Planned Corrective Action: Management agrees with finding; see separate corrective action plan.
Beechview Manor CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Beechview Manor, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT See Below FINDINGS? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Section 223(f)/207 ALN 14.155. Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The Property Manager has a Recertification Checklist. The managers have been reminded to utilize the checklist to its fullest at tenant recertification. Also, managers have been reminded to double check all calculations after submitting rent calculations to the servicer, Paulhus and Associates. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
Six tenant files were selected for audit of the certification of the proper calculation of tenant rent. The test found that for two tenants, the submitted Form HUD-50059 was not properly completed. The first tenant?s calculation included a medical expense deduction that was paid for by insurance and should not have been included in the calculation. As a result, the calculated monthly tenant rent payment was understated by $9 and the resulting monthly tenant assistance payment was overstated by $9. The second tenant?s submitted Form HUD-50059 was not updated from the prior submission. The current supporting documentation provided by the tenant would have resulted in the monthly tenant rent being overstated by $3, and the resulting monthly tenant assistance payment being understated by $3. Cause: Third-party review of the tenant rent calculation did not identify that the first tenant?s medical deduction should not have been included and that the second tenant?s Form HUD-50059 was not populated with up-to-date information. Effect: Beechview Manor, Inc. rent for the two tenants tested was improperly allocated between the tenant portion and subsidy portion.
Show full finding ▾Hide full finding ▴2020-001 ? Eligibility Federal Agency: U.S. Department of Housing and Urban Development Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? Section 223(f)/207 CFDA Number 14.155. Criteria: Management is responsible for annually reexamining incomes of households occupying assisted units and making appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Condition: Six tenant files were selected for audit of the certification of the proper calculation of tenant rent. The test found that for two tenants, the submitted Form HUD-50059 was not properly completed. The first tenant?s calculation included a medical expense deduction that was paid for by insurance and should not have been included in the calculation. As a result, the calculated monthly tenant rent payment was understated by $9 and the resulting monthly tenant assistance payment was overstated by $9. The second tenant?s submitted Form HUD-50059 was not updated from the prior submission. The current supporting documentation provided by the tenant would have resulted in the monthly tenant rent being overstated by $3, and the resulting monthly tenant assistance payment being understated by $3. Cause: Third-party review of the tenant rent calculation did not identify that the first tenant?s medical deduction should not have been included and that the second tenant?s Form HUD-50059 was not populated with up-to-date information. Effect: Beechview Manor, Inc. rent for the two tenants tested was improperly allocated between the tenant portion and subsidy portion.
Regional manager will review the rent calculation procedures with the on-site manager and will institute a check and balance system to ensure that rental calculations are correct and fully supported with the appropriate documentation.
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