EIN: 800651317
UEI: JFXJG898UAH5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 24, 2023. 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 April 24, 2024, which was (849 days ago).
What is a management decision? →Condition - One expenditure in the amount of $4,368 belonged to another project and was paid by Stevens Senior Housing of Ludlow, Inc. Context - Forty expenditures totaling $108,378 were sampled out of a total population of two hundred seventeen expenditures totaling $285,867. Criteria - In accordance with the OMB Compliance Supplement, project funds must be used for the operation of the project (including required insurance coverage) and to make required deposits to replacement reserve and the residual receipts accounts. Cause - Due to an administrative error, the invoice was erroneously coded to Stevens Senior Housing of Ludlow, Inc. Effect - Project funds paid for an expenditure that did not relate to the Project’s operations. Questioned Costs - None Repeat Finding - No Recommendation - We recommend that management return the $4,368 to the Project's operating account. Management Response - Management agrees with the finding. See management’s attached corrective action plan.
Show full finding ▾Hide full finding ▴Condition - One expenditure in the amount of $4,368 belonged to another project and was paid by Stevens Senior Housing of Ludlow, Inc. Context - Forty expenditures totaling $108,378 were sampled out of a total population of two hundred seventeen expenditures totaling $285,867. Criteria - In accordance with the OMB Compliance Supplement, project funds must be used for the operation of the project (including required insurance coverage) and to make required deposits to replacement reserve and the residual receipts accounts. Cause - Due to an administrative error, the invoice was erroneously coded to Stevens Senior Housing of Ludlow, Inc. Effect - Project funds paid for an expenditure that did not relate to the Project’s operations. Questioned Costs - None Repeat Finding - No Recommendation - We recommend that management return the $4,368 to the Project's operating account. Management Response - Management agrees with the finding. See management’s attached corrective action plan.
Responsible Official - Laureen Borgatti, Chief Operating Officer Plan Detail - Management will ensure the Project is reimbursed for the erroneously paid invoice. Additionally, management will ensure future non-project operating invoices are not paid with Project operating cash. Anticipated Completion Date - The corrective action is in the process of being implemented and expected to be completed in fiscal year 2024.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2018. 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 March 27, 2019, which was (2704 days ago).
What is a management decision? →GSA_MIGRATION
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GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 2017. 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 April 25, 2018, which was (3040 days ago).
What is a management decision? →GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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