EIN: 221779177
UEI: CLG4ZC26KCR5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 4, 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 December 4, 2026 (101 days from today).
What is a management decision? →Our testing found that the Organization lacked proper internal controls to ensure reports were submitted on time or to notify the grantor of late submissions when delays occurred. Questioned costs: None Context: During testing, we found that the Organization submitted 2 of 5 quarterly expense reports tested late to LSNJ and also submitted the Semi-Annual Legislative and Rule Making Activities Report for January–June 2025 late to LSC. Cause: Throughout the year, the Organization received multiple adjustments to several original grant award amounts, often late in the reporting period. As a result, the Organization was required to reallocate costs among its grantors—a process that is both complex and time-intensive, and which affects the final expenses reported for each grant. The need for additional cost reallocations led to delays in filing reports with the grantors. Despite the late receipt of these modifications, the grantors did not amend the original report deadlines, and the Organization did not proactively notify them about the expected delays. Effect: The Organization did not comply with the reporting requirements for its federal and state major programs, as these reports were submitted after their respective deadlines. Repeat Finding: Repeat finding. See finding 2024-001 in the previous year’s audit. Recommendation: It is advised that the Organization establish appropriate controls to support the timely submission of required grantor reports. If delays in report submission occur, the Organization should inform its grantors about the reasons for the delay and request an extension of the report due date. Views of Responsible Officials: The Organization ensures continuous engagement with funders through both official and informal communication channels. Some delays in report submissions were due to changes in grant terms that were outside the Organization’s control, creating challenges for meeting certain deadlines. The Organization carefully monitors all grantor reporting requirements and deadlines, which are systematically overseen by the Executive Director. Every reasonable effort is made to satisfy these obligations. In the future, if timely submission cannot be achieved, the Organization will promptly inform grantors prior to reporting deadlines to discuss and arrange an alternative submission schedule.
Show full finding ▾Hide full finding ▴Federal Agency: Legal Service Corporation (LSC) Federal Program Name: Basic Field Grant Assistance Listing Number: 09.331060 Federal Award Identification Number and Year: 09.331060-2025 Award Period: January 1, 2025 to December 31, 2025 State Agency: Department of the Treasury – Legal Services of New Jersey, Inc. (LSNJ) State Program Name: State Subgrant and Filing Fees Assistance Listing Number: N/A State Award Identification Number and Year: Fiscal Year 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Reporting Requirement: LSNJ requires quarterly expense reports, which must be submitted within 30 days of the end of each quarter. LSC requires the Semi-Annual Legislative and Rule Making Activities Report to be submitted within 30 days following the end of the reporting period, as outlined in Section 1612.6 of the compliance supplement. Condition: Our testing found that the Organization lacked proper internal controls to ensure reports were submitted on time or to notify the grantor of late submissions when delays occurred. Questioned costs: None Context: During testing, we found that the Organization submitted 2 of 5 quarterly expense reports tested late to LSNJ and also submitted the Semi-Annual Legislative and Rule Making Activities Report for January–June 2025 late to LSC. Cause: Throughout the year, the Organization received multiple adjustments to several original grant award amounts, often late in the reporting period. As a result, the Organization was required to reallocate costs among its grantors—a process that is both complex and time-intensive, and which affects the final expenses reported for each grant. The need for additional cost reallocations led to delays in filing reports with the grantors. Despite the late receipt of these modifications, the grantors did not amend the original report deadlines, and the Organization did not proactively notify them about the expected delays. Effect: The Organization did not comply with the reporting requirements for its federal and state major programs, as these reports were submitted after their respective deadlines. Repeat Finding: Repeat finding. See finding 2024-001 in the previous year’s audit. Recommendation: It is advised that the Organization establish appropriate controls to support the timely submission of required grantor reports. If delays in report submission occur, the Organization should inform its grantors about the reasons for the delay and request an extension of the report due date. Views of Responsible Officials: The Organization ensures continuous engagement with funders through both official and informal communication channels. Some delays in report submissions were due to changes in grant terms that were outside the Organization’s control, creating challenges for meeting certain deadlines. The Organization carefully monitors all grantor reporting requirements and deadlines, which are systematically overseen by the Executive Director. Every reasonable effort is made to satisfy these obligations. In the future, if timely submission cannot be achieved, the Organization will promptly inform grantors prior to reporting deadlines to discuss and arrange an alternative submission schedule.
LSC-Basic Field Grant Significant Deficiency Internal Control over Compliance and Other Matters - Reporting Recommendation: We recommend that the Organization implement adequate controls to ensure the timely submission of the required grantor reports. If delays, with the submission of a report, occur, we recommend that the Organization notifies its grantor and obtains an extension of the report due date. There is no disagreement with the audit finding. Action planned in response to finding: Essex-Newark Legal Services Project, Inc agrees that it will timely advise grantors when a delay in the timely submission of a report is anticipated. Name of the contact person responsible for corrective action: Felipe Chavana, Executive Director Planned completion date for corrective action plan: Effectively Immediately.
2024-001
FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
Our testing found that the Organization lacked proper internal controls to ensure reports were submitted on time or to notify the grantor of late submissions when delays occurred. Questioned costs: None Context: During testing, we found that the Organization submitted five of eight quarterly expense reports late to LSNJ and also submitted the Semi-Annual Legislative and Rule Making Activities Report for January–June 2024 late to LSC. Cause: Throughout the year, the Organization received multiple adjustments to several original grant award amounts, often late in the reporting period. As a result, the Organization was required to reallocate costs among its grantors—a process that is both complex and time-intensive, and which affects the final expenses reported for each grant. The need for additional cost reallocations led to delays in filing reports with the grantors. Despite the late receipt of these modifications, the grantors did not amend the original report deadlines, and the Organization did not proactively notify them about the expected delays. Effect: The Organization did not comply with the reporting requirements for its federal and state major programs, as these reports were submitted after their respective deadlines. Repeat Finding: Not a repeat finding. Recommendation: It is advised that the Organization establish appropriate controls to support the timely submission of required grantor reports. If delays in report submission occur, the Organization should inform its grantors about the reasons for the delay and request an extension of the report due date. Views of Responsible Officials: The Organization ensures continuous engagement with funders through both official and informal communication channels. Some delays in report submissions were due to changes in grant terms that were outside the Organization’s control, creating challenges for meeting certain deadlines. The Organization carefully monitors all grantor reporting requirements and deadlines, which are systematically overseen by the Executive Director. Every reasonable effort is made to satisfy these obligations. In the future, if timely submission cannot be achieved, the Organization will promptly inform grantors prior to reporting deadlines to discuss and arrange an alternative submission schedule.
Show full finding ▾Hide full finding ▴Federal Agency: Legal Service Corporation (LSC) Federal Program Name: Basic Field Grant Assistance Listing Number: 09.331 Federal Award Identification Number and Year: 09.331060-2024 Award Period: January 1, 2024 to December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Reporting Requirement: LSNJ requires quarterly expense reports, which must be submitted within 30 days of the end of each quarter. LSC requires the Semi-Annual Legislative and Rule Making Activities Report to be submitted within 30 days following the end of the reporting period, as outlined in Section 1612.6 of the compliance supplement. Condition: Our testing found that the Organization lacked proper internal controls to ensure reports were submitted on time or to notify the grantor of late submissions when delays occurred. Questioned costs: None Context: During testing, we found that the Organization submitted five of eight quarterly expense reports late to LSNJ and also submitted the Semi-Annual Legislative and Rule Making Activities Report for January–June 2024 late to LSC. Cause: Throughout the year, the Organization received multiple adjustments to several original grant award amounts, often late in the reporting period. As a result, the Organization was required to reallocate costs among its grantors—a process that is both complex and time-intensive, and which affects the final expenses reported for each grant. The need for additional cost reallocations led to delays in filing reports with the grantors. Despite the late receipt of these modifications, the grantors did not amend the original report deadlines, and the Organization did not proactively notify them about the expected delays. Effect: The Organization did not comply with the reporting requirements for its federal and state major programs, as these reports were submitted after their respective deadlines. Repeat Finding: Not a repeat finding. Recommendation: It is advised that the Organization establish appropriate controls to support the timely submission of required grantor reports. If delays in report submission occur, the Organization should inform its grantors about the reasons for the delay and request an extension of the report due date. Views of Responsible Officials: The Organization ensures continuous engagement with funders through both official and informal communication channels. Some delays in report submissions were due to changes in grant terms that were outside the Organization’s control, creating challenges for meeting certain deadlines. The Organization carefully monitors all grantor reporting requirements and deadlines, which are systematically overseen by the Executive Director. Every reasonable effort is made to satisfy these obligations. In the future, if timely submission cannot be achieved, the Organization will promptly inform grantors prior to reporting deadlines to discuss and arrange an alternative submission schedule.
Internal Control over Compliance and Other Matters Recommendation: We recommend that the Organization implement adequate controls to ensure the timely submission of the required granter reports. If delays, with the submission of a report, occur, we recommend that the Organization notifies its granter and obtains an extension of the report due date. There is no disagreement with the audit finding. Action planned in response to finding: Essex-Newark Legal Services Project, Inc agrees that it will timely advise granters when a delay in the timely submission of a report is anticipated. Name of the contact person responsible for corrective action: Felipe Chavana, Executive Director Planned completion date for corrective action plan: Effectively Immediately.
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
During the audit testing of the Organization?s case files, three cases were identified, out of 112 cases tested, where the case files were missing signed retainer agreements and/or eligibility forms for cases that required such documentation. Cause: The Organization has a process in place for the review of case files to determine that all required documentation was collected and maintained in accordance with Legal Services Corporation?s guidelines. However, there was a breakdown during this internal control process where the review that took place did not identify the missing required documentation. Effect or Potential Effect: Without a strong review process in place, there is an increased risk that cases missing certain required documentation may not be identified and ultimately result in noncompliance with Legal Services Corporation?s guidelines. Recommendation: It is recommended that the Organization obtain signed retainer agreements and eligibility forms when required when representation commences, or as soon thereafter as is practicable, and review its policy and process for case file review and strengthen these controls by adding a documented review or checklist to ensure case files contain all required documentation.
Show full finding ▾Hide full finding ▴Finding 2021-001: Significant Deficiency ? Internal Controls over Compliance Criteria: The Organization is required to obtain and keep on file signed retainer agreements and eligibility forms for cases requiring such documentation in accordance with 45 C.F.R. Part 1611 of the Legal Services Corporation?s Compliance Supplement. Our audit identified three instances of noncompliance as it relates to this eligibility requirement. Condition: During the audit testing of the Organization?s case files, three cases were identified, out of 112 cases tested, where the case files were missing signed retainer agreements and/or eligibility forms for cases that required such documentation. Cause: The Organization has a process in place for the review of case files to determine that all required documentation was collected and maintained in accordance with Legal Services Corporation?s guidelines. However, there was a breakdown during this internal control process where the review that took place did not identify the missing required documentation. Effect or Potential Effect: Without a strong review process in place, there is an increased risk that cases missing certain required documentation may not be identified and ultimately result in noncompliance with Legal Services Corporation?s guidelines. Recommendation: It is recommended that the Organization obtain signed retainer agreements and eligibility forms when required when representation commences, or as soon thereafter as is practicable, and review its policy and process for case file review and strengthen these controls by adding a documented review or checklist to ensure case files contain all required documentation.
Auditee Response and Corrective Action Plan: Due to the pandemic, during the first nine months of 2021, the office operated largely in remote fashion with almost all of the programs? case handling performed by staff working from home. This factor, combined with the very significant technology deficit that exists in the Essex County low-income community, made the transmission of documents very difficult in some cases. For many of our clients, their means of communication with us, during the months of remote operations, were using the simple cell phones provided to them by the Essex County Welfare Department. Under those circumstances, where we agreed over the phone to provide representation in an emergent matter, should we have thereafter withheld the critical assistance, risking an eviction or further domestic violence pending the arrival of a written signed retainer and/or eligibility form? The answer must be absolutely not, for to have denied services under those circumstances would have been unethical. The office is now open to members of the public and all staff are working full time on site. Where signatures on documents are required, they are being maintained. The health emergency has, for now, abated.
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.