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BF Garden Tax Credit Fund V L.P. – ‘10-Q’ for 6/30/22 – ‘EX-31.B’

On:  Thursday, 8/11/22, at 11:00am ET   ·   For:  6/30/22   ·   Accession #:  1410578-22-2256   ·   File #:  333-109898

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/11/22  BF Garden Tax Credit Fund V L.P.  10-Q        6/30/22   40:3.9M                                   Toppan Merrill/FA2

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.42M 
 2: EX-31.A     Certification -- §302 - SOA'02                      HTML     18K 
 3: EX-31.B     Certification -- §302 - SOA'02                      HTML     19K 
 4: EX-32.A     Certification -- §906 - SOA'02                      HTML     16K 
 5: EX-32.B     Certification -- §906 - SOA'02                      HTML     16K 
11: R1          Document And Entity Information                     HTML     65K 
12: R2          Condensed Balance Sheets                            HTML     76K 
13: R3          Condensed Balance Sheets (Parenthetical)            HTML     29K 
14: R4          Condensed Statements of Operations                  HTML     75K 
15: R5          Condensed Statements of Changes in Partners'        HTML     32K 
                Capital (Deficit)                                                
16: R6          Condensed Statements of Cash Flows                  HTML     82K 
17: R7          Organization                                        HTML     30K 
18: R8          Accounting and Financial Reporting Policies         HTML     17K 
19: R9          Related Party Transactions                          HTML     41K 
20: R10         Investments in Operating Partnerships               HTML    218K 
21: R11         Taxable Loss                                        HTML     15K 
22: R12         Income Taxes                                        HTML     16K 
23: R13         Contingency                                         HTML     16K 
24: R14         Subsequent Events                                   HTML     16K 
25: R15         Organization (Tables)                               HTML     26K 
26: R16         Related Party Transactions (Tables)                 HTML     39K 
27: R17         Investments in Operating Partnerships (Tables)      HTML    212K 
28: R18         Organization (Details)                              HTML     27K 
29: R19         Organization - Additional Information (Details)     HTML     24K 
30: R20         Related Party Transactions (Details)                HTML     22K 
31: R21         Related Party Transactions - Fund management fees   HTML     22K 
                earned and the reporting fees paid (Details)                     
32: R22         RELATED PARTY TRANSACTIONS - Management fees paid   HTML     20K 
                (Details)                                                        
33: R23         Investments in Operating Partnerships (Details)     HTML     21K 
34: R24         Investments in Operating Partnerships - Summary of  HTML     33K 
                dispositions (Details)                                           
35: R25         INVESTMENTS IN OPERATING PARTNERSHIPS - Combined    HTML     49K 
                summarized statements of operations (Details)                    
38: XML         IDEA XML File -- Filing Summary                      XML     62K 
36: XML         XBRL Instance -- tmb-20220630x10q_htm                XML   1.04M 
37: EXCEL       IDEA Workbook of Financial Reports                  XLSX     52K 
 7: EX-101.CAL  XBRL Calculations -- tmb-20220630_cal                XML     53K 
 8: EX-101.DEF  XBRL Definitions -- tmb-20220630_def                 XML    208K 
 9: EX-101.LAB  XBRL Labels -- tmb-20220630_lab                      XML    314K 
10: EX-101.PRE  XBRL Presentations -- tmb-20220630_pre               XML    296K 
 6: EX-101.SCH  XBRL Schema -- tmb-20220630                          XSD     76K 
39: JSON        XBRL Instance as JSON Data -- MetaLinks              110±   164K 
40: ZIP         XBRL Zipped Folder -- 0001410578-22-002256-xbrl      Zip    176K 


‘EX-31.B’   —   Certification — §302 – SOA’02


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 31.b

I, Marie Reynolds, certify that:

1.

I have reviewed this quarterly report on Form 10-Q of BF Garden Tax Credit Fund V L.P.;

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date:

/s/ Marie Reynolds

August 11, 2022

Marie Reynolds

Principal Accounting and

Financial Officer,

BF Garden Associates V L.L.C.



Dates Referenced Herein

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/11/22None on these Dates
For Period end:6/30/22
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Filing Submission 0001410578-22-002256   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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