EIN: 421079227
UEI: FF47EZYZ77Z9
Audited by: Forvis Mazars LLP
Oversight agency: 09 [Legal Services Corporation]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 29, 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 October 29, 2026 (56 days from today).
What is a management decision? →FAC accepted this audit on April 21, 2025 — management decision was due October 21, 2025.
FAC accepted this audit on April 23, 2024 — management decision was due October 23, 2024.
FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.
FAC accepted this audit on April 26, 2022 — management decision was due October 26, 2022.
FAC accepted this audit on May 12, 2021 — management decision was due November 12, 2021.
FAC accepted this audit on June 2, 2020 — management decision was due December 2, 2020.
Criteria: Grant and contribution revenue should be recognized in accordance with U.S. generally accepted accounting principles (GAAP). Conditions: The Organization?s internally prepared financial statements did not recognize revenue from grants and contributions in accordance with GAAP in several instances. Cause: The Accounting and Finance department was not aware of certain awards received by the Organization and the specific conditions of the awards necessary to make revenue recognition determinations. Effect: The Organization?s internally prepared financial statements did not recognize revenue in accordance with GAAP. Lack of proper revenue recognition may lead to errors in the Organization?s allocation of program expenditures to specific funding sources. Recommendation: The Accounting and Finance department should develop procedures to ensure revenue recognition treatment for grants and contributions is made at the time the grant or contribution is received. Processes should be implemented to ensure all grants and contributions, and their terms, are identified and maintained by the department.
Show full finding ▾Hide full finding ▴Criteria: Grant and contribution revenue should be recognized in accordance with U.S. generally accepted accounting principles (GAAP). Conditions: The Organization?s internally prepared financial statements did not recognize revenue from grants and contributions in accordance with GAAP in several instances. Cause: The Accounting and Finance department was not aware of certain awards received by the Organization and the specific conditions of the awards necessary to make revenue recognition determinations. Effect: The Organization?s internally prepared financial statements did not recognize revenue in accordance with GAAP. Lack of proper revenue recognition may lead to errors in the Organization?s allocation of program expenditures to specific funding sources. Recommendation: The Accounting and Finance department should develop procedures to ensure revenue recognition treatment for grants and contributions is made at the time the grant or contribution is received. Processes should be implemented to ensure all grants and contributions, and their terms, are identified and maintained by the department.
We will be developing a process that ensures all grants and contributions are provided to the Accounting and Finance department for analysis to determine proper GAAP accounting entries.
2018-001
Criteria: The Organization is required by its award with Legal Service Corporation (LSC) to allocate expenditures between LSC funds and non-LSC funds. In addition, the Organization is required by GAAP to record contributions with donor restrictions and the release of those restrictions. Conditions: The systems and processes used by the Organization to allocate expenses between LSC funds and non-LSC funds was not sufficient to meet the standards of the regulation. In addition, this cost allocation process is utilized by Iowa Legal Aid to determine net assets with donor restrictions. The auditor was required to make adjustments to the Organization?s cost allocation schedules in order to accurately reflect net assets with donor restrictions. Cause: The Organization changed its general ledger system during 2019 and, as a result, the systems and processes used in previous years to perform cost allocations would not have been effective in the current year. However, new processes and systems were not implemented in time to replace these outdated methods. Effect: The Organization?s internal processes were not sufficient to prepare GAAP basis and LSC compliant cost allocations. The auditor proposed material adjustments to the schedules in order to accurately reflect the cost allocations. Recommendation: The Organization should implement processes to contemporaneously allocate costs to funding sources and projects in order to maintain real-time project status and net assets with donor restrictions.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required by its award with Legal Service Corporation (LSC) to allocate expenditures between LSC funds and non-LSC funds. In addition, the Organization is required by GAAP to record contributions with donor restrictions and the release of those restrictions. Conditions: The systems and processes used by the Organization to allocate expenses between LSC funds and non-LSC funds was not sufficient to meet the standards of the regulation. In addition, this cost allocation process is utilized by Iowa Legal Aid to determine net assets with donor restrictions. The auditor was required to make adjustments to the Organization?s cost allocation schedules in order to accurately reflect net assets with donor restrictions. Cause: The Organization changed its general ledger system during 2019 and, as a result, the systems and processes used in previous years to perform cost allocations would not have been effective in the current year. However, new processes and systems were not implemented in time to replace these outdated methods. Effect: The Organization?s internal processes were not sufficient to prepare GAAP basis and LSC compliant cost allocations. The auditor proposed material adjustments to the schedules in order to accurately reflect the cost allocations. Recommendation: The Organization should implement processes to contemporaneously allocate costs to funding sources and projects in order to maintain real-time project status and net assets with donor restrictions.
We are in the process of developing a monthly process that will allocate gross salaries and benefits based on reported project hours. We have determined a process for setting up overhead allocations in the vendor files for overhead allocations based on an appropriate allocation basis to allocate these expenses as paid.
Criteria: The Schedule of Expenditures of Federal Awards (SEFA) must include all expenditures of federal grants during the year under audit. Conditions: The SEFA prepared by Iowa Legal Aid for the audit required significant adjustments and additions by the auditor to include all programs required to be shown on the SEFA. Cause: The Accounting and Finance department was not maintaining a complete listing of outstanding awards which were federally funded. Effect: Inaccurate reporting of federal expenditures on the SEFA could result in noncompliance with federal awards and incorrect calculation of major programs to be tested as part of the Single Audit. Recommendation: The Accounting and Finance department should maintain a listing of awards which are federally funded. Development and other program staff responsible for grant monitoring should receive training to recognize federally funded awards.
Show full finding ▾Hide full finding ▴Criteria: The Schedule of Expenditures of Federal Awards (SEFA) must include all expenditures of federal grants during the year under audit. Conditions: The SEFA prepared by Iowa Legal Aid for the audit required significant adjustments and additions by the auditor to include all programs required to be shown on the SEFA. Cause: The Accounting and Finance department was not maintaining a complete listing of outstanding awards which were federally funded. Effect: Inaccurate reporting of federal expenditures on the SEFA could result in noncompliance with federal awards and incorrect calculation of major programs to be tested as part of the Single Audit. Recommendation: The Accounting and Finance department should maintain a listing of awards which are federally funded. Development and other program staff responsible for grant monitoring should receive training to recognize federally funded awards.
We will be developing a process that will tag all awards that contain federal funding. These awards will then be tracked for appropriate spending.
FAC accepted this audit on May 19, 2019 — management decision was due November 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 21, 2018 — management decision was due November 21, 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.
Browse other Single Audit organizations in Iowa →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
