EIN: 591171886
UEI: TNGJBKQDAKT3
Audited by: JAMES MOORE & CO., P.L.
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 7, 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 7, 2026 (64 days from today).
What is a management decision? →While the Organization kept a live tracking of technology-related inventory, they did not comply with the physical inventory requirement of non-technology inventory, as 7 of 9 locations had not completed a physical inventory within the required two-year period as of fiscal year-end. While two locations completed inventories within the required time frame, the remaining locations had inventory dates of November 2023 or earlier and had not been updated within the required timeframe. Cause: The delay in completing physical inventories was due to (1) staffing limitations, as the responsibility was assigned to a single individual, and (2) that individual being unavailable due to personal leave, with no alternative personnel available to perform the inventories. Additionally, external factors (hurricanes impacting operations late 2024) contributed to delays; however, the absence of backup personnel or control procedures prevented timely completion thereafter. Effect: Failure to perform timely physical inventories increases the risk that (1) capital assets may be lost, stolen or misstated without detection, (2) asset records may not be accurate or complete, and (3) the Organization is not in compliance with LSC property management requirements. Recommendation: We recommend that the Organization (1) ensure controls are functioning, and physical inventories are completed at least biennially for all locations, (2) assign backup personnel or cross-training staff to perform required physical inventories when the primary individual is unavailable, and (3) establish a formal schedule and monitoring process to track completion across all locations, and implement management review procedures to ensure compliance with internal policies and regulatory requirements.
Show full finding ▾Hide full finding ▴2025-001 – 09.610050 Legal Services Corporation – LSC Section 1631 – Physical Inventory Noncompliance Compliance Requirement: Uniform Guidance – Special Tests and Provisions; LSC Audit Guide – Section 1631 Purchasing and Property Management Criteria: 45 C.F.R. § 1631 requires that a physical inventory of capitalized furniture, fixtures, and equipment be conducted at least once every two years for both LSC and non-LSC related assets and reconciled to the general ledger. These controls are necessary to ensure proper safeguarding and accountability over assets, consistent with governmental internal control principles. Condition: While the Organization kept a live tracking of technology-related inventory, they did not comply with the physical inventory requirement of non-technology inventory, as 7 of 9 locations had not completed a physical inventory within the required two-year period as of fiscal year-end. While two locations completed inventories within the required time frame, the remaining locations had inventory dates of November 2023 or earlier and had not been updated within the required timeframe. Cause: The delay in completing physical inventories was due to (1) staffing limitations, as the responsibility was assigned to a single individual, and (2) that individual being unavailable due to personal leave, with no alternative personnel available to perform the inventories. Additionally, external factors (hurricanes impacting operations late 2024) contributed to delays; however, the absence of backup personnel or control procedures prevented timely completion thereafter. Effect: Failure to perform timely physical inventories increases the risk that (1) capital assets may be lost, stolen or misstated without detection, (2) asset records may not be accurate or complete, and (3) the Organization is not in compliance with LSC property management requirements. Recommendation: We recommend that the Organization (1) ensure controls are functioning, and physical inventories are completed at least biennially for all locations, (2) assign backup personnel or cross-training staff to perform required physical inventories when the primary individual is unavailable, and (3) establish a formal schedule and monitoring process to track completion across all locations, and implement management review procedures to ensure compliance with internal policies and regulatory requirements.
Response to 2025 LSC Compliance Finding: 2025-001 – 09-610050 Legal Services Corporation – LSC Section 1631 – Physical Inventory Noncompliance While physical inventories had not been performed as required in 2025, all LSC funded items (building and land) were accounted for each year as the office is currently used for operations. These LSC funded items accounted for 93.8% of fixed asset net book value. The leasehold improvement items with remaining net book value (6.2%) are also in an office currently used for operations and were essentially accounted for by default. All items that were not inventoried (furniture, equipment, etc) were fully depreciated to zero value. Corrective Action Plan Bay Area Legal Services (BALS) Administrator is responsible for performing and/or coordinating the physical inventories. The Administrator has already scheduled and/or carried out the majority of physical inventories required in 2026 and will ensure the remaining few inventories are completed prior to year-end. In situations where the Administrator cannot perform the physical inventory, BALS Chief Operating Officer (COO) and the Administrator are developing a plan to identify and train a staff member in each of the offices to perform the inventory for their location and provide the data back to the Administrator, who will coordinate and consolidate the physical inventories for the various locations. The Administrator will track the completion of the physical inventories via a chart indicating the last physical inventory date for each location. This inventory tracking chart will be provided to the COO and CFO semi-annually to monitor compliance.
FAC accepted this audit on May 22, 2025 — management decision was due November 22, 2025.
FAC accepted this audit on May 20, 2024 — management decision was due November 20, 2024.
FAC accepted this audit on May 16, 2023 — management decision was due November 16, 2023.
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
FAC accepted this audit on May 16, 2021 — management decision was due November 16, 2021.
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
FAC accepted this audit on May 21, 2019 — management decision was due November 21, 2019.
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
FAC accepted this audit on June 6, 2017 — management decision was due December 6, 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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