EIN: 810298262
UEI: LLMBGL173UJ4
Audited by: KCoe Isom, LLP
Oversight agency: 16 [Department of Justice]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 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 22, 2026 (74 days from today).
What is a management decision? →FAC accepted this audit on May 21, 2025 — management decision was due November 21, 2025.
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.
Show full finding ▾Hide full finding ▴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.
FAC accepted this audit on May 23, 2024 — management decision was due November 23, 2024.
FAC accepted this audit on May 29, 2023 — management decision was due November 29, 2023.
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.
Show full finding ▾Hide full finding ▴#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.
FAC accepted this audit on May 12, 2022 — management decision was due November 12, 2022.
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.
Show full finding ▾Hide full finding ▴#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.
FAC accepted this audit on May 4, 2021 — management decision was due November 4, 2021.
FAC accepted this audit on May 20, 2020 — management decision was due November 20, 2020.
FAC accepted this audit on May 23, 2019 — management decision was due November 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 30, 2018 — management decision was due October 30, 2018.
FAC accepted this audit on June 11, 2017 — management decision was due December 11, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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