EIN: 043041438
UEI: C3DLDMTJVBU9
Audited by: BDMP Assurance, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2025. 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 September 26, 2025 (339 days ago).
What is a management decision? →FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on June 15, 2023 — management decision was due December 15, 2023.
FAC accepted this audit on August 4, 2022 — management decision was due February 4, 2023.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
The operator's certified annual financial statements are required to be submitted to HUD within 9 months of year end, per the nursing home regulatory agreement. Quarterly financial reporting is required to be submitted within 60 days of the end of each quarter. The 2018 annual financial report was not submitted to HUD through REAC by the prescribed deadline. 2019's 3rd Quarter financial report was not submitted to HUD timely.
Show full finding ▾Hide full finding ▴The operator's certified annual financial statements are required to be submitted to HUD within 9 months of year end, per the nursing home regulatory agreement. Quarterly financial reporting is required to be submitted within 60 days of the end of each quarter. The 2018 annual financial report was not submitted to HUD through REAC by the prescribed deadline. 2019's 3rd Quarter financial report was not submitted to HUD timely.
The certified annual financial statements are required to be submitted within 9 months of year end. We had engaged our outside CPA firm to complete and certify the submission. As a control, the Director of Finance attempted numerous communications via email and voicemail messages reminding the firm of the deadline. No response was received from the CPA firm until after the deadline had passed resulting in a late filing of the certified submission. Corrective action has been taken by undertaking a request for audit proposals and the subsequent selection of a new audit firm. The late filing of the 3rd Quarter report was an isolated incident. Due to the holiday, the deadline was overlooked, and the submission was completed within 3 days of the deadline.
The Organization is required to maintain adequate internal controls over the disbursement of project funds. There was not support for management approval of certain cash disbursements made. Sampling utilized; lack of formal management approval was noted on 14 of 40 items tested.
Show full finding ▾Hide full finding ▴The Organization is required to maintain adequate internal controls over the disbursement of project funds. There was not support for management approval of certain cash disbursements made. Sampling utilized; lack of formal management approval was noted on 14 of 40 items tested.
An internal control system of approvals of cash disbursement activity is currently in place, however due to numerous changes in personnel during 2019, including two interim administrators, the controls were not consistently followed. With the hiring of a new CEO/administrator, internal controls were reviewed and are now consistently followed.
FAC accepted this audit on October 16, 2019 — management decision was due April 16, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on October 2, 2017 — management decision was due April 2, 2018.
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.
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