Here’s a number of the day for ya: 50.7%. That is the average failure rate of BDO USA audits in PCAOB inspection reports from 2010 to its most recent 2019 report, in which PCAOB inspectors found significant errors in 42% of audits reviewed. Public accounting firms that have been historically bad at auditing, like Grant Thornton and KPMG , have made strides in the past couple of years to improve their audit quality. GT had a audit deficiency rate of 18% in 2017 and 25% in 2018 , while KPMG lowered its percentage of failed audits from 50% in 2017 to 29% in 2019 . But not BDO. The House of Berson remains the derpiest firm when it comes to botching audits. Here’s how BDO did and what parts of financial statement and internal control over financial report audits BDO auditors bungled the most, according to its 2019 PCAOB inspection report: Three of the 11 BDO audits that weren’t up to snuff had a single deficiency, while seven had multiple deficiencies and one, identified as Issuer A, was classified as having an incorrect opinion on the financial statements and/or ICFR: In our review, we identified deficiencies in the financial statement and ICFR audits related to Revenue. Description of the deficiencies identified With respect to Revenue at one of the issuer’s business units: The firm selected for testing a control that consisted of the review of new contracts and certain changes to existing contracts. The firm did not evaluate the review procedures that the control owner performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) The issuer recognized revenue at a point in time. In its evaluation of the issuer’s revenue recognition, the firm did not evaluate the specifications of the issuer’s products and contracts in determining if there were practical limitations on whether the products had an alternative use in conformity with FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2810.30) In connection with our review, the issuer reevaluated its controls over the evaluation of the point in time method of revenue recognition and concluded that a material weakness existed that had not been previously identified. The issuer subsequently revised its report on ICFR to reflect this material weakness, and the firm modified its opinion on the effectiveness of the issuer’s ICFR to express an adverse opinion and reissued its report. That particular audit was for an issuer in the industrials industry, but BDO screwed up the most on audits for issuers in the financials industry (three). Here’s a historical look at BDO audit deficiencies from 2010 to 2019:https://www.goingconcern.com/bdo-usa-2019-pcaob-inspection-report/
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MCLEAN, Va., Dec. 23, 2020 (GLOBE NEWSWIRE) -- Properties participating in Freddie Mac (OTCQB: FMCC) Multifamily’s Green Advantage® program save an average of more than 2.7 million gallons of water and 1.3 million kBtu of energy per year, according to a new white paper . Created in 2016, the program, which includes the Green Up® and Green Up Plus® offerings, provides financing incentives for multifamily borrowers that agree to reduce energy and water consumption. “Green improvements to multifamily housing can simultaneously help reduce the environmental impact of aging properties and help address housing affordability,” said Steve Guggenmos, vice president of Multifamily Research and Modeling at Freddie Mac. “Our analysis shows that many cost-effective energy and water efficiency improvements result in savings for renters that are increasingly important in light of financial hardships during the COVID-19 pandemic.” The white paper, titled “2020 Analysis of Green Improvements in Workforce Housing,” is part of Freddie Mac’s Duty to Serve plan to increase rental and homeownership opportunities in historically underserved markets throughout the nation. This is the last of three papers the Multifamily line of business will release this year. Since program inception through the third quarter of 2020, Freddie Mac Multifamily Green Up and Green Up Plus provided over $60 billion in financing through loans purchased on nearly 600,000 units. The financed properties are typically garden-style apartments that are, on average, 35 years old with 85% of units being affordable to households making 100% of area median income (AMI) or less. Tenants are saving, on average, $114 per year based on reported property data. Properties have reported over 827 million gallons in actual cumulative water consumption savings, which is the equivalent of 1,250 Olympic-sized swimming pools and over 152 million kBtu in actual cumulative energy consumption savings or roughly enough energy to power 4,100 homes. The reported actual annual overall cost savings totals over $11 million, which averages roughly $40,500 per loan per year and $133 per unit per year. The projected average cost for improvements is $471 per unit with a total of $280 million of projected improvements as of the end of the third quarter of 2020. The most commonly selected water-saving improvements continue to be the low-cost showerheads, kitchen aerators and bathroom aerators. The most commonly selected energy-saving improvements were exterior and common area LED lighting, closely followed by unit interior LED lighting and then HVAC thermostats. Freddie Mac Multifamily is the nation's multifamily housing finance leader. Historically, more than 90% of the eligible rental units we fund are affordable to families with low-to-moderate incomes earning up to 120% of area median income. Freddie Mac securitizes about 90% of the multifamily loans it purchases, thus transferring the majority of the expected credit risk from taxpayers to private investors. Freddie Mac makes home possible for millions of families and individuals by providing mortgage capital to lenders. Since our creation by Congress in 1970, we've made housing more accessible and affordable for homebuyers and renters in communities nationwide. We are building a better housing finance system for homebuyers, renters, lenders and taxpayers.https://www.globenewswire.com/news-release/2020/12/23/2150175/0/en/Freddie-Mac-Green-Program-Cuts-Multifamily-Energy-and-Water-Consumption.html