EIN: 251550103
UEI: MFELMHSWFNM3
Audited by: MAHER DUESSEL, CPAS
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 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 November 5, 2026 (63 days from today).
What is a management decision? →FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
PCM Senior Housing, Inc. d/b/a Shady Park Place (Property) surplus cash calculation for the year ended December 31, 2021 resulted in a deposit due to the residual receipts account within 90 days following year end. The Property did not have controls in place to ensure the required surplus cash deposit was made within the required timeframe. Criteria: Internal controls must ensure that surplus cash be deposited in the residual receipts account within 90 days following year-end as required by HUD. Cause: The Property did not have internal controls in place to ensure the required surplus cash deposit was made within the required timeframe. Effect: As a result of the funds not being deposited, the residual receipts account was not adequately funded as of December 31, 2022. Questioned Costs: N/A Recommendation: Procedures should be implemented to ensure the Property makes the required deposits to its residual receipts account within the 90 days following year end. Views of Responsible Officials: Management agrees with the finding; see separate Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 United States Department of Housing and Urban Development (HUD) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Program ALN 14.155 Special Tests and Provisions Condition: PCM Senior Housing, Inc. d/b/a Shady Park Place (Property) surplus cash calculation for the year ended December 31, 2021 resulted in a deposit due to the residual receipts account within 90 days following year end. The Property did not have controls in place to ensure the required surplus cash deposit was made within the required timeframe. Criteria: Internal controls must ensure that surplus cash be deposited in the residual receipts account within 90 days following year-end as required by HUD. Cause: The Property did not have internal controls in place to ensure the required surplus cash deposit was made within the required timeframe. Effect: As a result of the funds not being deposited, the residual receipts account was not adequately funded as of December 31, 2022. Questioned Costs: N/A Recommendation: Procedures should be implemented to ensure the Property makes the required deposits to its residual receipts account within the 90 days following year end. Views of Responsible Officials: Management agrees with the finding; see separate Corrective Action Plan.
CORRECTIVE ACTION PLAN March 31, 2023 United States Department of Housing and Urban Development PCM Senior Housing, Inc. d/b/a Shady Park Place, 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 No matters were reported 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 Program ALN Number 14.155 Recommendation: Procedures should be implemented to ensure the Property makes the required deposits to its residual receipts account within the 90 days following year end. Action taken: Diana Bobak, Director of Finance will double check all audit requests for residual receipt deposits 60 days after the financials are issued with all staff. If the Department of Housing and Urban Development has questions regarding this plan, please call Diana Bobak at 412-349-3942. Sincerely yours, Diana Bobak Director of Finance Brandywine Agency, Inc.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
FAC accepted this audit on May 4, 2021 — management decision was due November 4, 2021.
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
FAC accepted this audit on April 10, 2019 — management decision was due October 10, 2019.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
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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