Beazer Homes USA has completed an internal investigation into accounting problems and will restate its financials from 1999 through 2007.

The results of the investigation: Employees in the mortgage unit violated HUD rules on downpayment assistance since at least 2000. Beazer might have to reimburse some losses on federally insured loans because of this. The liability is estimated at $8 million to $15 million, the amount for which the company thinks the government will settle.

The company’s former chief accounting officer, Michel T. Rand, also recorded improper reserves and accrued liabilities related to land development and home completion costs. Rand is also accused of attempting to destroy company documents.

Beazer has delayed filing its third quarter financials with the SEC due to these accounting issues. The restatements will actually increase the company’s profits for the time period affected by the restatements.