EIN: 411299151
UEI: SEPRBBBMP583
Audited by: HARRINGTON LANGER & ASSOCIATES
Oversight agency: 09 [Legal Services Corporation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 18, 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 November 18, 2026 (72 days from today).
What is a management decision? →FAC accepted this audit on May 16, 2025 — management decision was due November 16, 2025.
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
2023-1 Physical Inventory of Property not completed Criteria: 45 C.F.R. § 1631; LSC Financial Guide states that the auditee must perform a physical inventory of property listed in the property subsidiary ledger within the past two years. Cause: The Organization started to perform the physical inventory during the year, but due to the unforeseen absence of a key staff member of the Finance and Administration staff, the Organization was unable to finish the inventory by year-end. Effect: The Organization did not meet the LSC requirements related to property purchased with LSC funds. Questioned Costs: None. Repeated Finding: No. Recommendation: We recommend the Organization take the necessary steps to ensure that a physical inventory of property is taken at least every two years. Views of responsible officials and Planned Corrective Actions: The Organization agrees with the finding. The Organization will ensure that the appropriate steps are taken to make sure there is a physical inventory of property taken at least every two years.
Show full finding ▾Hide full finding ▴2023-1 Physical Inventory of Property not completed Criteria: 45 C.F.R. § 1631; LSC Financial Guide states that the auditee must perform a physical inventory of property listed in the property subsidiary ledger within the past two years. Cause: The Organization started to perform the physical inventory during the year, but due to the unforeseen absence of a key staff member of the Finance and Administration staff, the Organization was unable to finish the inventory by year-end. Effect: The Organization did not meet the LSC requirements related to property purchased with LSC funds. Questioned Costs: None. Repeated Finding: No. Recommendation: We recommend the Organization take the necessary steps to ensure that a physical inventory of property is taken at least every two years. Views of responsible officials and Planned Corrective Actions: The Organization agrees with the finding. The Organization will ensure that the appropriate steps are taken to make sure there is a physical inventory of property taken at least every two years.
Finding Title: Property Inventory Program: Legal Services Corporation 09.524020 - 2023 Operating Grant Name of Contact Person Responsible for Corrective Action: Pat O’Neill, Agency Administrator Corrective Action Planned: The Organization will ensure that the timely physical inventory of property purchased with LSC funds will be performed within the two year period requirement. Anticipated Completion Date: A physical inventory is planned for May 2024.
FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
FAC accepted this audit on May 23, 2022 — management decision was due November 23, 2022.
FAC accepted this audit on May 20, 2021 — management decision was due November 20, 2021.
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
FAC accepted this audit on April 28, 2019 — management decision was due October 28, 2019.
FAC accepted this audit on April 19, 2018 — management decision was due October 19, 2018.
FAC accepted this audit on May 16, 2017 — management decision was due November 16, 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.
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