EIN: 582317890
UEI: CE84NA836MJ7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 2021. 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 July 21, 2021 (1860 days ago).
What is a management decision? →(2) participants tested were at income levels that were higher than the 125% poverty level. Cause: There was an error on the excel spreadsheet template the program used to calculate yearly income. Effect: Participants entered the program and did not qualify for the program. Perspective Information: The findings are isolated instances. The program director fixed the calculation error during the year. The program director audited the entire population (704 participants) and only found (2) more additional cases that were calculation errors. The amounts are under $ 25,000 in question costs. Recommendation: We recommended that THE LEGACY LINK, INC. audit the entire population for the calculation error and fix the excel spreadsheet used for the calculation. The excel spreadsheet can contain cells that can be locked to prevent accidental changes to formulas. In addition, THE LEGACY LINK, INC. should design a review system that will ensure calculations errors are prevented. Response: THE LEGACY LINK, INC. agrees with the finding 2020-001. Since being brought to our attention, the Assistant Program Director of the SCSEP Program reviews all the income calculation sheets. The excel spreadsheet has been fixed and the entire population of 704 has been audited with only (2) more additional calculation errors. The SCSEP Program Director immediately spoke with the National Council on Aging (NCOA) Director of the SCSEP Program. The NCOA SCSEP Director?s belief is that THE LEGACY LINK, INC. has rectified the issue appropriately by exiting the participants who were still enrolled. THE NCOA SCSEP Director was impressed that THE LEGACY LINK, INC. SCSEP Program Director went one step further by reviewing all the participant files.
Show full finding ▾Hide full finding ▴2020-001 ? Significant Deficiency ? Internal Control over Compliance Agency: United States Department of Labor CFDA: 17.235 Program: Senior Community Service Employment Program (SCSEP) Criteria: Participants in the SCSEP program need to be at or below the 125% poverty level to participate in the program. Condition: (2) participants tested were at income levels that were higher than the 125% poverty level. Cause: There was an error on the excel spreadsheet template the program used to calculate yearly income. Effect: Participants entered the program and did not qualify for the program. Perspective Information: The findings are isolated instances. The program director fixed the calculation error during the year. The program director audited the entire population (704 participants) and only found (2) more additional cases that were calculation errors. The amounts are under $ 25,000 in question costs. Recommendation: We recommended that THE LEGACY LINK, INC. audit the entire population for the calculation error and fix the excel spreadsheet used for the calculation. The excel spreadsheet can contain cells that can be locked to prevent accidental changes to formulas. In addition, THE LEGACY LINK, INC. should design a review system that will ensure calculations errors are prevented. Response: THE LEGACY LINK, INC. agrees with the finding 2020-001. Since being brought to our attention, the Assistant Program Director of the SCSEP Program reviews all the income calculation sheets. The excel spreadsheet has been fixed and the entire population of 704 has been audited with only (2) more additional calculation errors. The SCSEP Program Director immediately spoke with the National Council on Aging (NCOA) Director of the SCSEP Program. The NCOA SCSEP Director?s belief is that THE LEGACY LINK, INC. has rectified the issue appropriately by exiting the participants who were still enrolled. THE NCOA SCSEP Director was impressed that THE LEGACY LINK, INC. SCSEP Program Director went one step further by reviewing all the participant files.
2020-001 Finding--Senior Community Service Employment Program (SCSEP). Award # AD-33646-19-60-A-5. Since being brought to our attention, the Assistant Program Director of the SCSEP Program reviews all the income calculation sheets. The excel spreadsheet has been fixed and the entire population of 704 has been audited with only (2) more additional calculation errors. The SCSEP Program Director immediately spoke with the National Council on Aging (NCOA) Director of the SCSEP Program. The NCOA SCSEP Director?s belief is that THE LEGACY LINK, INC. has rectified the issue appropriately by exiting the participants who were still enrolled. THE NCOA SCSEP Director was impressed that THE LEGACY LINK, INC. SCSEP Program Director went one step further by reviewing all the participant files.
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