EIN: 202904485
UEI: M3HAR31NHUK6
Audited by: OTIS ATWELL
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 5, 2025. 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 June 5, 2026 (88 days ago).
What is a management decision? →FAC accepted this audit on November 8, 2024 — management decision was due May 8, 2025.
The residual receipts deposit required in fiscal year 2019 has not been made.
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The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2024.
2023-001, 2022-001, 2021-001, 2020-001, 2019-001
FAC accepted this audit on November 6, 2023 — management decision was due May 6, 2024.
The residual receipts deposit required in fiscal year 2019 has not been made.
Show full finding ▾Hide full finding ▴The residual receipts deposit required in fiscal year 2019 has not been made.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.
2022-001
FAC accepted this audit on October 20, 2022 — management decision was due April 20, 2023.
The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, 2021, and 2022 to make the required deposit. During 2022, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2022. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, as 2020-001 for the year ended June 30, 2020, and as 2021-001 for the year ended June 30, 2021. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings and Questioned Costs Finding Number: 2022-001 Information on Universe and Population Size: N/A Sample Size Information: N/A Questioned Costs: None. Condition: The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, 2021, and 2022 to make the required deposit. During 2022, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2022. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, as 2020-001 for the year ended June 30, 2020, and as 2021-001 for the year ended June 30, 2021. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.
Name of Auditee: Roncalli Apartments, Inc. HUD Auditee Identification Number: 024-EE085 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2022-001: a. Comments on the Finding: We concur that the required deposit of surplus cash to the residual receipts account that was to be made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021, or FY 2022, resulting in underfunding of the residual receipts account of $38,308. b. Action Taken or Planned on the Finding: The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2022. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2021-001: The project had insufficient cash to make the required deposit. Contact Person: Mike Pease, Executive Director, DBH Management, Inc.
2021-001
FAC accepted this audit on October 4, 2021 — management decision was due April 4, 2022.
The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, and 2021 to make the required deposit. During 2021, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2021. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019 and as 2020-001 for the year ended June 30, 2020. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.
Show full finding ▾Hide full finding ▴Information on Universe and Population Size: N/A Sample Size Information: N/A Questioned Costs: None. Condition: The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, and 2021 to make the required deposit. During 2021, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2021. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019 and as 2020-001 for the year ended June 30, 2020. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.
1. Finding 2021-001: a. Comments on the Finding: We concur that the required deposit of surplus cash to the residual receipts account that was to be made in FY 2019 was not made in either FY 2019, FY 2020 or FY 2021, resulting in underfunding of the residual receipts account of $38,308. b. Action Taken or Planned on the Finding: The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2021.
2020-001
FAC accepted this audit on October 6, 2020 — management decision was due April 6, 2021.
Residual receipts deposit required to be made in fiscal year 2019 has not been made.
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Finding 2020-001 The auditors noted that the required deposit of surplus cash to the residual receipts account that was to be made in FY 2019 was not made in either FY 2019 or FY 2020, resulting in underfunding of the residual receipts account of $38,308. B. Action Taken or Planned Finding 2020-001 The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2020. Contact Person: Mike Pease, Exec. Director, DBH Management Inc.
2019-001
Cash balances with TD Bank exceed the FDIC insured limits at year end by $10,218.
Show full finding ▾Hide full finding ▴Cash balances with TD Bank exceed the FDIC insured limits at year end by $10,218.
Finding 2020-002 Cash account balances at TD Bank exceed the FDIC insured limits at year end by $10,218. B. Action Taken or Planned Finding 2020-002 Management is working with banking institutions to ensure that all cash balances are properly insured with anticipated resolution by October 31, 2020. Contact Person: Laurie Downey, Controller, Roman Catholic Diocese of Portland
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
2018 surplus cash was not deposited to the residual receipts account. Cause: The project had insufficient cash and was not able to make the deposit. Effect: The residual receipts account is underfunded by $38,308. Questioned Costs: $0 Prevalence of Audit Findings: Only one deposit was required. Sample Size Information: N/A Repeat Finding: No Recommendation: We recommend that management consult with their HUD representative for a remedy. Reporting Views of Responsible Officials: We have contacted our HUD representative for an acceptable solution as there is not enough cash to make the deposit.
Show full finding ▾Hide full finding ▴Criteria: The Corporation is required to deposit excess surplus cash into a residual receipts account. Condition: 2018 surplus cash was not deposited to the residual receipts account. Cause: The project had insufficient cash and was not able to make the deposit. Effect: The residual receipts account is underfunded by $38,308. Questioned Costs: $0 Prevalence of Audit Findings: Only one deposit was required. Sample Size Information: N/A Repeat Finding: No Recommendation: We recommend that management consult with their HUD representative for a remedy. Reporting Views of Responsible Officials: We have contacted our HUD representative for an acceptable solution as there is not enough cash to make the deposit.
A. Comments on Findings and Recommendations Finding 2019-001 The auditors noted that the required deposit of surplus cash to the residual receipts account was not made, resulting in underfunding of $38,308. B. Action Taken or Planned Finding 2019-001 The project had insufficient cash to make the required deposit. Management has consulted with the HUD representative for an acceptable solution.
FAC accepted this audit on October 2, 2018 — management decision was due April 2, 2019.
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
FAC accepted this audit on October 12, 2016 — management decision was due April 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
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