EIN: 731022203
UEI: W9MEDKURA7N8
Audited by: Arledge & Associates P.C.
Oversight agency: 09 [Legal Services Corporation]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 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 November 29, 2026 (80 days from today).
What is a management decision? →FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
FAC accepted this audit on May 25, 2023 — management decision was due November 25, 2023.
Case files relating to housing stability service applicants under ERAP 1 lacked sufficient documentation or self-attestation in LASO?s case management system for providing evidence of how COVID-19 resulted in the applicant?s financial hardship. Additionally, case files which were noted by LASO as not COVID-19 related but still assigned to ERAP 1, and documented financial hardship linked to no illness, health, or related COVID-19 impacts resulting in ineligible cases for ERAP 1. Cause and Effect: During the intake process COVID-19 related inquiries were left unanswered and/or the case management system was marked as COVID-19 related without any further documentation as to how the applicant was affected. As a result, incorrectly identified cases were assigned to the ERAP 1 grant and insufficient documentation existed. Questioned Costs: Unknown Recommendation: We recommend management provides additional training to intake staff as well as attorneys working on ERAP 1 cases to ensure a COVID-19 related link exists for the applicant and the casefile appropriately documents how COVID-19 resulted in financial hardship of the eligible household. Management Response: LASO agrees with the finding. LASO ERAP 1 (Emergency Rental Assistance Program) grant eligibility relied on the existence of a hardship directly or indirectly related to Covid. By comparison, LASO ERAP 2 grant eligibility relies more on financial hardship. LASO ERAP 1 funds were primarily earned by LASO through efforts to prevent the eviction of clients during the peak of COVID by LASO attorney presence at every FED docket. Many of the LASO eviction defenses were facilitated by the COVID eviction moratorium and the availability of additional ERAP 1 funds thru CCP (Community Cares Partners) to pay for both past and future rent for tenants directly or indirectly impacted by COVID. LASO agrees with the auditor?s finding that a portion of the sampled LASO ERAP 1 cases did not have clear documentation of how the client was impacted by COVID-19, though all cases were of an eligible type of case. The ERAP 1 grant has ended. For the ERAP 2 grant LASO has two grant managers to oversee implementation of the grant and provide training to staff on the eligibility requirements and documentation of such.
Show full finding ▾Hide full finding ▴Finding 2022-002 ? Eligibility and documentation of Emergency Rental Assistance Program (ERAP) Criteria: Per the Compliance Supplement ? CFR 2 Part 200, assistance listing 21.023, under ERAP 1, housing stability services should include cases related to the COVID-19 outbreak and are intended to help keep eligible households stably housed. Condition: Case files relating to housing stability service applicants under ERAP 1 lacked sufficient documentation or self-attestation in LASO?s case management system for providing evidence of how COVID-19 resulted in the applicant?s financial hardship. Additionally, case files which were noted by LASO as not COVID-19 related but still assigned to ERAP 1, and documented financial hardship linked to no illness, health, or related COVID-19 impacts resulting in ineligible cases for ERAP 1. Cause and Effect: During the intake process COVID-19 related inquiries were left unanswered and/or the case management system was marked as COVID-19 related without any further documentation as to how the applicant was affected. As a result, incorrectly identified cases were assigned to the ERAP 1 grant and insufficient documentation existed. Questioned Costs: Unknown Recommendation: We recommend management provides additional training to intake staff as well as attorneys working on ERAP 1 cases to ensure a COVID-19 related link exists for the applicant and the casefile appropriately documents how COVID-19 resulted in financial hardship of the eligible household. Management Response: LASO agrees with the finding. LASO ERAP 1 (Emergency Rental Assistance Program) grant eligibility relied on the existence of a hardship directly or indirectly related to Covid. By comparison, LASO ERAP 2 grant eligibility relies more on financial hardship. LASO ERAP 1 funds were primarily earned by LASO through efforts to prevent the eviction of clients during the peak of COVID by LASO attorney presence at every FED docket. Many of the LASO eviction defenses were facilitated by the COVID eviction moratorium and the availability of additional ERAP 1 funds thru CCP (Community Cares Partners) to pay for both past and future rent for tenants directly or indirectly impacted by COVID. LASO agrees with the auditor?s finding that a portion of the sampled LASO ERAP 1 cases did not have clear documentation of how the client was impacted by COVID-19, though all cases were of an eligible type of case. The ERAP 1 grant has ended. For the ERAP 2 grant LASO has two grant managers to oversee implementation of the grant and provide training to staff on the eligibility requirements and documentation of such.
Finding 2022-002 ? Eligibility and documentation of Emergency Rental Assistance Program (ERAP) 21.023 Finding 2022-001 Corrective Action Plan Condition: Case files relating to housing stability service applicants under ERAP 1 lacked sufficient documentation or self-attestation in LASO?s case management system for providing evidence of how COVID-19 resulted in the applicant?s financial hardship. Additionally, case files which were noted by LASO as not COVID-19 related but still assigned to ERAP 1, and documented financial hardship linked to no illness, health, or related COVID-19 impacts resulting in ineligible cases for ERAP 1. In conjunction with our FY2022 annual audit, please see the LASO?s corrective action plan below: The ERAP 1 grant with its unique requirements has expired. Under ERAP 2, requirements no longer require direct COVID impact but rather a showing of financial hardship. LASO has assigned two full time grant managers for the ERAP 2 activities in OKC and Tulsa to ensure future compliance. Expected completion date: 07/01/2023 Party Responsible: Michael Figgins, Executive Director Contact Information: 405-488-6768 or michael.figgins@laok.org
FAC accepted this audit on July 4, 2022 — management decision was due January 4, 2023.
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
FAC accepted this audit on October 22, 2020 — management decision was due April 22, 2021.
FAC accepted this audit on May 8, 2019 — management decision was due November 8, 2019.
FAC accepted this audit on May 29, 2018 — management decision was due November 29, 2018.
FAC accepted this audit on May 14, 2017 — management decision was due November 14, 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 Oklahoma →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
