EIN: 311581555
UEI: JUNAVYLFC476
Audited by: MAHER DUESSEL, CPAS
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 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 October 16, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 24, 2024 — management decision was due October 24, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
Three tenant files were selected for audit of the certification of the proper calculation of tenant rent. We noted that for two tenants, the submitted Form HUD-50059 was not properly completed. The first tenant?s calculation used incorrect Social Security income figures, which resulted in the monthly tenant rent payment being understated by $47 and the monthly tenant assistance payment being overstated by $47. The second tenant?s calculation used incorrect income and medical expense figures when comparing the completed HUD-50059 form to supporting documentation. As a result, the calculated monthly tenant rent payment was overstated by $15, and the monthly tenant assistance payment was understated by $15. Cause: Fox Township Manor, Inc. did not have proper internal controls in place to ensure annual reexaminations were performed accurately and rental calculations were not properly completed and supported. Effect: Fox Township Manor, Inc. rent for the two tenants tested was improperly allocated between the tenant portion and subsidy portion. Questioned Costs: $564. Recommendation: The Property should implement internal control procedures over Form HUD-50059 completion to ensure all documentation used to calculate the tenant rent and assistance payment are supported, properly calculated, and reviewed prior to submission. Views of Responsible Official and Planned Corrective Action: Management agrees with finding; see separate corrective action plan.
Show full finding ▾Hide full finding ▴2021-001 ? Eligibility Federal Agency: U.S. Department of Housing and Urban Development Program: Supportive Housing for the Elderly (Section 202) ALN 14.157. 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: Three tenant files were selected for audit of the certification of the proper calculation of tenant rent. We noted that for two tenants, the submitted Form HUD-50059 was not properly completed. The first tenant?s calculation used incorrect Social Security income figures, which resulted in the monthly tenant rent payment being understated by $47 and the monthly tenant assistance payment being overstated by $47. The second tenant?s calculation used incorrect income and medical expense figures when comparing the completed HUD-50059 form to supporting documentation. As a result, the calculated monthly tenant rent payment was overstated by $15, and the monthly tenant assistance payment was understated by $15. Cause: Fox Township Manor, Inc. did not have proper internal controls in place to ensure annual reexaminations were performed accurately and rental calculations were not properly completed and supported. Effect: Fox Township Manor, Inc. rent for the two tenants tested was improperly allocated between the tenant portion and subsidy portion. Questioned Costs: $564. Recommendation: The Property should implement internal control procedures over Form HUD-50059 completion to ensure all documentation used to calculate the tenant rent and assistance payment are supported, properly calculated, and reviewed prior to submission. Views of Responsible Official and Planned Corrective Action: Management agrees with finding; see separate corrective action plan.
Corrective Action Plan - March 21, 2022 United States Department of Housing and Urban Development - Fox Township Manor, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Maher Duessel, CPA's, 503 Martindale Street, Suite 600, Pittsburgh, PA 15212. Audit period: January 1, 2021 - December 31, 2021 The finding from the December 31, 2021 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 Audit Department of Housing and Urban Development Supportive Housing for the Elderly CFDA Number 14.157 Recommendation: The Property should implement internal control procedures over Form HUD-50059 completion to ensure all documentation used to calculate the tenant rent and assistance payment are supported, properly calculated, and reviewed prior to submission. Action taken: The Property Management Company, Housing Management Services (HMS), has discussed the finding with the on-site manager. The Regional Manager will provide additional training to the on-site manager on the completion of the HUD Form-50059. HMS will further review with the manager the provided HMS checklist that is used to complete the HUD Form-50059. In addition, the Regional Manager will review all completed HUD Forms-50059 for accuracy until there is confidence that the process is being done correctly. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193. Sincerely yours, Dan Barbusio, Executive Director, Housing Management Services
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
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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