EIN: 042226238
UEI: MLHAHFLZJTP8
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 2026. 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 July 16, 2026 (37 days ago).
What is a management decision? →REPORTABLE CONDITION: THE ABSENCE OF SEVERAL REQUIRED DOCUMENTS IN THE ON-SITE CONSUMER FILES INDICATES THAT INTERNAL CONTROLS OVERCOMPLIANCE WITH THE EEC CHILDCARE CONTRACT REQUIREMENTS ARE NOT OPERATING EFFECTIVELY. CRITERIA: TO STRENGTHEN INTERNAL CONTROLS OVER COMPLIANCE, 18 DEGREES INC. SHOULD MAINTAIN AND PERIODICALLY REVIEW ANENROLLMENT CHECKLIST TO VERIFY THAT ALL REQUIRED DOCUMENTS ARE COLLECTED AND PROPERLY FILED IN EACH CONSUMER RECORD. ANY MISSING DOCUMENTATION SHOULD TRIGGER PROMPT FOLLOW-UP TO SECURE THE REQUIRED INFORMATION. CAUSE: THE ORGANIZATION’S EXISTING INTERNAL CONTROLS TO ENSURE COMPLETE CONSUMER DOCUMENTATION ARE NOT BEING CONSISTENTLY APPLIED. EFFECT: SEVERAL REQUIRED DOCUMENTS IN THE ON-SITE CONSUMER FILES WERE MISSING. REPEAT FINDING: NO. AUDITORS’ RECOMMENDATION: THE ORGANIZATION SHOULD BE MAINTAINING A CHECKLIST OF REQUIRED DOCUMENTS THAT ARE TO BE MAINTAINED IN THE CONSUMERFILES AND BE CHECKING THE CHECKLIST BI-MONTHLY (AND FOLLOWING UP, IF NECESSARY) TO ENSURE ALL REQUIRED DOCUMENTS HAVEBEEN RETRIEVED.
Show full finding ▾Hide full finding ▴REPORTABLE CONDITION: THE ABSENCE OF SEVERAL REQUIRED DOCUMENTS IN THE ON-SITE CONSUMER FILES INDICATES THAT INTERNAL CONTROLS OVERCOMPLIANCE WITH THE EEC CHILDCARE CONTRACT REQUIREMENTS ARE NOT OPERATING EFFECTIVELY. CRITERIA: TO STRENGTHEN INTERNAL CONTROLS OVER COMPLIANCE, 18 DEGREES INC. SHOULD MAINTAIN AND PERIODICALLY REVIEW ANENROLLMENT CHECKLIST TO VERIFY THAT ALL REQUIRED DOCUMENTS ARE COLLECTED AND PROPERLY FILED IN EACH CONSUMER RECORD. ANY MISSING DOCUMENTATION SHOULD TRIGGER PROMPT FOLLOW-UP TO SECURE THE REQUIRED INFORMATION. CAUSE: THE ORGANIZATION’S EXISTING INTERNAL CONTROLS TO ENSURE COMPLETE CONSUMER DOCUMENTATION ARE NOT BEING CONSISTENTLY APPLIED. EFFECT: SEVERAL REQUIRED DOCUMENTS IN THE ON-SITE CONSUMER FILES WERE MISSING. REPEAT FINDING: NO. AUDITORS’ RECOMMENDATION: THE ORGANIZATION SHOULD BE MAINTAINING A CHECKLIST OF REQUIRED DOCUMENTS THAT ARE TO BE MAINTAINED IN THE CONSUMERFILES AND BE CHECKING THE CHECKLIST BI-MONTHLY (AND FOLLOWING UP, IF NECESSARY) TO ENSURE ALL REQUIRED DOCUMENTS HAVEBEEN RETRIEVED.
THE ORGANIZATION WILL CREATE A FILE THAT WILL CONTAIN ALL FILES THAT REQUIRE ADDITIONAL DOCUMENTATION OR COMPLETION. CHILDCARE OPERATIONS WILL COMMUNICATE TO THE SITE DIRECTORS THAT CONSUMER FILES ARE MISSING, AND THIS WILL BE COMMUNICATED DIRECTLY TO THE FAMILIES. IF NEEDED THE FAMILY FOCUSED CASE MANAGER WILL ARRANGE TO GATHER THE REQUIRED DOCUMENTS AT THE HOMES OF THESE FAMILIES. A MONTHLY REVIEW OF FILES WILL OCCUR AND FILES THAT CONTINUE TO HAVE MISSING INFORMATION WILL INVOLVE THE REQUEST FOR IN-PERSON MEETINGS WITH THE FAMILIES. IF MISSING DOCUMENTATION CONTINUES TO BE INCOMPLETE FOR FIVE BUSINESS DAYS, A REQUEST FOR DISENROLLMENT OF THE CHILD WILL OCCUR.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.