EIN: 430824638
UEI: UU5FRA4EQ9Y9
Audited by: RMMC Certified Public Accountants
Oversight agency: 09 [Legal Services Corporation]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 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 December 29, 2026 (112 days from today).
What is a management decision? →FAC accepted this audit on June 29, 2026 — management decision was due December 29, 2026.
FAC accepted this audit on June 29, 2026 — management decision was due December 29, 2026.
FAC accepted this audit on June 29, 2026 — management decision was due December 29, 2026.
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
FAC accepted this audit on August 22, 2021 — management decision was due February 22, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
No timekeeping entries were maintained for two employees selected for testing. Criteria: In accordance with 45 CFR ? 1635, all recipients of LSC funds are required to account for time spent on all cases, matters, and supporting activities by attorney and paralegals, whether funded by LSC or by other sources. Cause: It is LAWMO?s policy for each employee to enter their time daily. The time entries are then reviewed by the supervising attorney at least twice-a-month when the supervising attorney also signs off on timesheets. Noncompliance resulted when the employees did not enter their time promptly and action was not taken by the supervisor to correct this noncompliance. In addition, the 2019 timekeeping noncompliance came from two employees who were hired in mid-2019 and both employees were located in the same office. The staffing in this office is completely funded through a city contract. Nevertheless, these employees must still comply with the LSC timekeeping requirement. Effect: Violation of 45 CFR ? 1635 of the regulations, which could lead to loss of funding, understatement of PAI calculations, and other matters. Context: A sample of six employees were selected for testing. One of the employees was not an attorney or paralegal, so the timekeeping requirements did not apply. The remaining sample found two of five employees did not maintain timekeeping records for the days selected. Recommendation: LAWMO should reemphasize the timekeeping requirement when communicating with newly hired attorneys and paralegals, and timesheets should be reviewed by supervisors for proper conformity with 45 CFR ? 1635.
Show full finding ▾Hide full finding ▴Section III ? Federal Awards Findings and Questioned Costs 2019-001 Legal Services Corporation ? CFDA No. 09.526010 Grant period ? Year ended December 31, 2019 Condition: No timekeeping entries were maintained for two employees selected for testing. Criteria: In accordance with 45 CFR ? 1635, all recipients of LSC funds are required to account for time spent on all cases, matters, and supporting activities by attorney and paralegals, whether funded by LSC or by other sources. Cause: It is LAWMO?s policy for each employee to enter their time daily. The time entries are then reviewed by the supervising attorney at least twice-a-month when the supervising attorney also signs off on timesheets. Noncompliance resulted when the employees did not enter their time promptly and action was not taken by the supervisor to correct this noncompliance. In addition, the 2019 timekeeping noncompliance came from two employees who were hired in mid-2019 and both employees were located in the same office. The staffing in this office is completely funded through a city contract. Nevertheless, these employees must still comply with the LSC timekeeping requirement. Effect: Violation of 45 CFR ? 1635 of the regulations, which could lead to loss of funding, understatement of PAI calculations, and other matters. Context: A sample of six employees were selected for testing. One of the employees was not an attorney or paralegal, so the timekeeping requirements did not apply. The remaining sample found two of five employees did not maintain timekeeping records for the days selected. Recommendation: LAWMO should reemphasize the timekeeping requirement when communicating with newly hired attorneys and paralegals, and timesheets should be reviewed by supervisors for proper conformity with 45 CFR ? 1635.
Views of Responsible Officials and Planned Corrective Actions: Agree in full with the Statement of Condition, Effect, Context and Recommendation. A training will take place at the next all staff meeting regarding timekeeping compliance and supervisory responsibilities. In addition, on a quarterly basis beginning at the end of December 2020, timekeeping reports will be run on all staff members so that management can determine if there are continued lapses in this responsibility. Management understands the importance of the timekeeping requirement however, does note that supervisors and staff are dedicated to serving their clients and many of them work long hours to do so. We believe that they keep contemporaneous records of their timekeeping, but may not always timely enter these records into the case management system. With that being said, the Organization fully understands and appreciates the mandatory nature of this requirement and we will take all necessary steps to make sure our staff is in compliance.
FAC accepted this audit on October 13, 2019 — management decision was due April 13, 2020.
FAC accepted this audit on July 16, 2018 — management decision was due January 16, 2019.
FAC accepted this audit on October 18, 2017 — management decision was due April 18, 2018.
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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