EIN: 231659111
UEI: MKURFMC4EJ94
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 14, 2019. 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 14, 2020 (2323 days ago).
What is a management decision? →During our audit, we tested 60 case files, and two of the case files did not have signed retainer agreements at year end. One of the files contained a retainer agreement, but it was missing the client?s signature. The other file had no retainer agreement. Criteria: The Code of Federal Regulations (45 CFR 1611.9a) requires LSC recipients to execute a written retainer agreement with the client when a recipient provides extended services. The retainer agreement shall be executed when representation commences or as soon thereafter as is practicable. Cause: Adequate procedures were not in place to ensure that all extended service case files contain executed retainer agreements. Effect of the Condition: A signed retainer agreement was not maintained in two files at year-end. Recommendation: We recommend that NPLS re-evaluate its procedures to ensure that all cases requiring a signed retainer agreement are properly executed and maintained in the case files.
Show full finding ▾Hide full finding ▴Finding 2019-001: Eligibility U.S. Congress via Legal Services Corporation (CFDA # 09.U01.33070) Statement of Condition: During our audit, we tested 60 case files, and two of the case files did not have signed retainer agreements at year end. One of the files contained a retainer agreement, but it was missing the client?s signature. The other file had no retainer agreement. Criteria: The Code of Federal Regulations (45 CFR 1611.9a) requires LSC recipients to execute a written retainer agreement with the client when a recipient provides extended services. The retainer agreement shall be executed when representation commences or as soon thereafter as is practicable. Cause: Adequate procedures were not in place to ensure that all extended service case files contain executed retainer agreements. Effect of the Condition: A signed retainer agreement was not maintained in two files at year-end. Recommendation: We recommend that NPLS re-evaluate its procedures to ensure that all cases requiring a signed retainer agreement are properly executed and maintained in the case files.
October 03, 2019 US Congress via Legal Services Corporation North Penn respectfully submits this corrective action plan for funding year ending June 30, 2019. Name and address of public accounting firm: Maher Duessel The Quandel Building 3003 North Front Street, Suite 101 Harrisburg, PA 17110 The Code of Federal Regulations (45 CFR 1611.9a) requires a Legal Services Corporation (LSC) recipient to execute a written retainer agreement when the client is provided with extended services. Two of the sixty files audited did not have written retainer agreements signed by the client. The retainer agreement is to be executed at the commencement of representation or as soon as practical thereafter. The recommendation from auditors was to re-evaluate procedures to ensure compliance with the regulation. NPLS will have additional training for all NPLS staff in October 2019 on the importance of obtaining the client?s signature on the signed retainer agreement for extended service cases at the commencement of extended services cases. NPLS has implemented a procedure for scanning executed retainer agreements into the case management system in 2018. NPLS?s staff will receive additional training on review of the file for signed retainer agreements after intake by compliance support staff after intake and at case review or case closing by managers. Thank you for your attention to this matter. Sincerely, Lori A. Molloy Executive Director
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 13, 2016 — management decision was due April 13, 2017.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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