EIN: 454164490
UEI: C6MCW2RNTJQ5
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.
We concur that the required deposit of surplus cash to the residual receipts account that should have been made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021, FY 2022, FY 2023 or FY 2024, resulting in underfunding of the residual receipts account of $22,643.
Show full finding ▾Hide full finding ▴We concur that the required deposit of surplus cash to the residual receipts account that should have been made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021, FY 2022, FY 2023 or FY 2024, resulting in underfunding of the residual receipts account of $22,643.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
2023-001
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
We concur that the required deposit of surplus cash to the residual receipts account that should have been made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021, FY 2022 or FY 2023, resulting in underfunding of the residual receipts account of $22,643.
Show full finding ▾Hide full finding ▴We concur that the required deposit of surplus cash to the residual receipts account that should have been made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021, FY 2022 or FY 2023, resulting in underfunding of the residual receipts account of $22,643.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
2022-001
FAC accepted this audit on October 20, 2022 — management decision was due April 20, 2023.
The residual receipts deposit required to be made 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 and was not able to make the 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 $22,643. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, 2020-001 for the year ended June 30, 2020, and 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 will continue to pursue an acceptable solution with our HUD representative.
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/ASample Size Information: N/A Questioned Costs: $0 Statement of Condition: The residual receipts deposit required to be made 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 and was not able to make the 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 $22,643. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, 2020-001 for the year ended June 30, 2020, and 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 will continue to pursue an acceptable solution with our HUD representative.
Name of Auditee: St. Francis Apartments, Inc. HUD Auditee Identification Number: 024-EE142 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 should have been 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 $22,643. b. Action(s) 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. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings and Questioned Costs: 1. Finding 2021-001: Unresolved. Management is in consultation with the HUD representative for an acceptable resolution. 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 to be made in fiscal year 2019 has not been made. Previous Response to Finding: Management has contacted the HUD representative for an acceptable solution as there is not enough cash to make the deposit. No resolution was obtained during fiscal year 2021. Narrative: No resolution was reached with HUD during fiscal year 2021. The issue has not been resolved; the residual receipts account continues to be underfunded by $22,643.
Show full finding ▾Hide full finding ▴Finding Number: 2020-001 Condition: The residual receipts deposit required to be made in fiscal year 2019 has not been made. Previous Response to Finding: Management has contacted the HUD representative for an acceptable solution as there is not enough cash to make the deposit. No resolution was obtained during fiscal year 2021. Narrative: No resolution was reached with HUD during fiscal year 2021. The issue has not been resolved; the residual receipts account continues to be underfunded by $22,643.
Name of Auditee: St. Francis Apartments, Inc. HUD Auditee Identification Number: 024-EE142 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2021 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2021-001: a. Comments on the Finding: We concur that the required deposit of surplus cash to the residual receipts account that should have been 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 $22,643. b. Action(s) 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. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings and Questioned Costs: 1. Finding 2020-001: Unresolved. Management is in Consultation with the HUD Representative for an acceptable resolution. 2. Finding 2020-002: Uninsured cash has been resolved with an Insured Cash Sweeps account opened on August 5, 2021. Contact Person: Mike Pease, Executive Director, DBH Management, Inc.
2020-001
FAC accepted this audit on October 6, 2020 — management decision was due April 6, 2021.
The residual receipts deposit required to be made in fiscal year 2019 has not been made.
Show full finding ▾Hide full finding ▴The residual receipts deposit required to be made in fiscal year 2019 has not been made.
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 $22,643. 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, Executive Director, DBH Management, Inc.
2019-001
Cash balances with Bangor Savings Bank exceed the FDIC insured limits at year end by $26,362.
Show full finding ▾Hide full finding ▴Cash balances with Bangor Savings Bank exceed the FDIC insured limits at year end by $26,362.
Finding 2020-002 Cash account balances at Bangor Savings Bank exceed the FDIC insured limits at year end by $26,362. 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 25, 2019 — management decision was due March 25, 2020.
The 2018 surplus cash was not deposited to the residual receipts account. Cause: The tax and insurance escrow was overfunded. Therefore, the project had insufficient cash in the operating account to make the required deposit. Effect: The residual receipts account is underfunded by $22,643. 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 transfer funds from the escrow account in order to make the required deposit to the residual receipts account. Reporting Views of Responsible Officials: We will transfer excess funds from the tax and insurance escrow and make the required deposit to the residual receipts account.
Show full finding ▾Hide full finding ▴Criteria: The Corporation is required to deposit excess surplus cash into a residual receipts account. Condition: The 2018 surplus cash was not deposited to the residual receipts account. Cause: The tax and insurance escrow was overfunded. Therefore, the project had insufficient cash in the operating account to make the required deposit. Effect: The residual receipts account is underfunded by $22,643. 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 transfer funds from the escrow account in order to make the required deposit to the residual receipts account. Reporting Views of Responsible Officials: We will transfer excess funds from the tax and insurance escrow and make the required deposit to the residual receipts account.
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 $22,643. B. Action Taken or Planned Finding 2019-001 The tax and insurance escrow was overfunded. Therefore, the project had insufficient cash in the operating account to make the required deposit. Management will transfer funds from the escrow account in order to make the required deposit.
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
FAC accepted this audit on October 2, 2017 — management decision was due April 2, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 5, 2016 — management decision was due April 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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