EIN: 810298262
UEI: LLMBGL173UJ4
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 21, 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 November 21, 2025, which was (273 days ago).
What is a management decision? →Legal Services Corporation Grants, AL No. 09.927 Condition: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. 8 of 15 positions currently filled are attorney members. There are 15 potential board positions, of which 9 should be filled by attorney members. MLSA has not complied with the reporting requirements related to this condition. Criteria: MLSA’s grant award includes a condition that at least 60% of its board membership be comprised of attorney members. MLSA’s current board membership does not comply with this requirement. Effect: There is insufficient attorney member representation on MLSA’s Board of Trustees. Costs: No questioned costs were observed as a result of this condition. Cause: MLSA management is aware of the requirement. MLSA was also aware of the changing requirements of board composition noted in LSC Program Letter 24-3 reducing the portion of attorney s required from 60% to 33% effective January 1, 2025. Recommendation: We have no recommendation for future years, as they are complying at January 1, 2025. Management Response: See Corrective Action Plan.
Auditors Finding: We noted MLSA under reported subgrant revenues and expenses due a reconciling difference. Managements Response: Contact: Alison Paul, Executive Director MLSA concurs with this finding. Managements Corrective Action Plan: Management will hold an accounting team training to explain the accounting error and how to prevent this in the future. Management will continue quarterly reconciliations and review of expenses including refreshing the reconciliation if late journal entries are recorded. Management will continue to require the review and posting of journal entries under the current criteria. Periodic review and monitoring of revenue and expense accounts will be implemented to include, but not be limited to, reviewing abnormal entries in revenue and expense accounts.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 29, 2023. 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, 2023, which was (996 days ago).
What is a management decision? →#2022-001. Legal Services Corporation Grants, AL No. 09.927 Condition: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. Criteria: MLSA?s grant award includes a condition that at least sixty percent of its board membership be comprised of attorney members. MLSA?s current board membership does not comply with this requirement. Effect: There is insufficient attorney member representation on MLSA?s board of trustees. Questioned Costs: No questioned costs were observed as a result of this condition. Perspective: Eight of fourteen positions currently filled are attorney members. There are fifteen potential board positions, of which nine should be filled by attorney members. MLSA has not complied with the reporting requirements related to this condition. Cause: MLSA management is aware of the requirement but was not successful in recruiting sufficient members to achieve compliance by year-end to replace the previous attorney board member. Recommendation: We recommend MLSA?s board and management continue its recruitment efforts to achieve compliance. Management Response: See management?s Corrective Action Plan on page 34.
Auditors Finding: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. MLSA?s grant award includes a condition that at least sixty percent of its board membership be comprised of attorney members. MLSA?s current board membership does not comply with this requirement. Managements Response: Contact: Alison Paul, Executive Director MLSA concurs with this finding. Managements Corrective Action Plan: During 2023, MLSA is actively recruiting for the ninth attorney member.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 12, 2022. 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 12, 2022, which was (1378 days ago).
What is a management decision? →#2021-001. Legal Services Corporation Grants, CFDA No. 09.927 Condition: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. Criteria: MLSA?s grant award includes a condition that at least one-third of its board membership be comprised of eligible clients. MLSA?s current board membership does not comply with this requirement. Effect: There is insufficient client representation on MLSA?s board of trustees. Questioned Costs: No questioned costs were observed as a result of this condition. Perspective: Four of thirteen positions currently filled are eligible clients. There are fifteen potential board positions, of which five should be filled by client-eligible individuals. MLSA has not complied with the reporting requirements related to this condition. Cause: MLSA management is aware of the requirement but was not successful in recruiting sufficient members to achieve compliance by year-end to replace the previous client-eligible board member. Recommendation: We recommend MLSA?s board and management continue its recruitment efforts to achieve compliance. Management Response: See management?s Corrective Action Plan on page 33.
Auditors Finding: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. MLSA?s grant award includes a condition that at least one-third of its board membership be comprised of eligible clients. MLSA?s current board membership does not comply with this requirement. Managements Response: Contact: Alison Paul, Executive Director MLSA concurs with this finding. Managements Corrective Action Plan: During 2022, MLSA is actively recruiting for the fifth client-eligible board member.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 23, 2019. 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 23, 2019, which was (2463 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 11, 2017. 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 11, 2017, which was (3175 days ago).
What is a management decision? →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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