Almada

MEMORANDUM ***

Gilbert Louis Almada appeals the sentence imposed following his guilty plea to two counts of mail fraud ( 18 U.S.C. § 1341 ), two counts of misappropriation or embezzlement of money of an insurer ( 18 U.S.C. § 1033 (b)), and one count of making a false statement to a government agency ( 18 U.S.C. § 100 (a) and 3571(b)(3)).

First, Almada challenges his sentence because the district court did not make specific findings of fact as to controverted matters. Almada does not allege he was deprived of the opportunity to present evidence relating to controverted facts, rather he alleges the district court did not make the required factual findings. He is correct. The district court indicated it was following the recommendation of the pre-sentence report but the court did not say it agreed with the factual findings contained therein. Thus, as to both the calculation of the amount of restitution and the controverted facts which may relate to discretionary sentencing decisions, the district court must make findings, or decide that the controverted matter will not affect the sentencing or that the matter will not be considered. See United States v. Fernandez-Angulo, 897 F.2d…