EIN: 731142462
UEI: HMKRKLJQ6DH7
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 4, 2025. 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 4, 2025 (325 days ago).
What is a management decision? →Finding: Item 2023-002–Procurement Procedures Legal Services Corporation 2022 Disaster Supplement Grant (CFDA# 09.737018) Material Weakness Criteria: Management is responsible for designing, implementing, and maintaining effective internal controls to ensure compliance with grant requirements. Condition/context: The Organization's policy and procedures for procuring fixed assets require fixed asset purchases greater than $25,000 to be approved by the Board of Directors. During the year ended December 31, 2023, there was one fixed asset purchase meeting this criterion, however, there was no documentation that the Board of Directors approved the purchase. Cause: This was an oversight by the responsible parties. Effect: The designed control was not operating effectively. However, as the fixed asset was an allowable purchase, it did not result in any noncompliance. Questioned Cost: Not applicable. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the Organization operate the control as designed and seek board approval for fixed asset purchases greater than $25,000. Views of responsible officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding: Item 2023-002–Procurement Procedures Legal Services Corporation 2022 Disaster Supplement Grant (CFDA# 09.737018) Material Weakness Criteria: Management is responsible for designing, implementing, and maintaining effective internal controls to ensure compliance with grant requirements. Condition/context: The Organization's policy and procedures for procuring fixed assets require fixed asset purchases greater than $25,000 to be approved by the Board of Directors. During the year ended December 31, 2023, there was one fixed asset purchase meeting this criterion, however, there was no documentation that the Board of Directors approved the purchase. Cause: This was an oversight by the responsible parties. Effect: The designed control was not operating effectively. However, as the fixed asset was an allowable purchase, it did not result in any noncompliance. Questioned Cost: Not applicable. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the Organization operate the control as designed and seek board approval for fixed asset purchases greater than $25,000. Views of responsible officials: See corrective action plan.
The purchase in question is related to the LSC Disaster funding. One of the primary purposes of this funding was to purchase a vehicle to enable OILS to provide quick response to disasters in Oklahoma. Due to LSC guidelines, OILS was required to receive prior approval from LSC for the purchase, which OILS did request and receive. Additionally, the purchase of the vehicle was included in the annual budget approved by the Board of Directors. Clarifying language will be added to the Finance Manual under Section 6.1 Purchases to indicate that the Executive Director is authorized to execute all purchases in any amount, wherein the Board of Directors has provided prior approval and/or the funds for the activity have been appropriated in the adopted annual budget, including any contingency budget. Additionally, the management team collectively will work to ensure that purchases within the policy approval limits are brought to the Board for review and approval and that the approval is reflected in the meeting minutes. Anticipated Date of Conpletion: Revisions to teh Finance Manual, including the clarifying language in Section 6.1, will be submitted to the Board of Directors for adoption no later than the November 12, board meeting.
FAC accepted this audit on September 29, 2018 — management decision was due March 29, 2019.
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