EIN: 042226238
UEI: MLHAHFLZJTP8
Audited by: ADELSON & COMPANY PC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 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 (60 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.
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on December 22, 2022 — management decision was due June 22, 2023.
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on November 11, 2018 — management decision was due May 11, 2019.
FAC accepted this audit on November 9, 2017 — management decision was due May 9, 2018.
FAC accepted this audit on November 1, 2016 — management decision was due May 1, 2017.
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.
Browse other Single Audit organizations in Massachusetts →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
