EIN: 880176914
UEI: G7GWK4E3J8C1
Audited by: Ellsworth & Stout, LLC
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 April 30, 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 October 30, 2026 (56 days from today).
What is a management decision? →FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
During testing procedures over Part 1631, it was noted that the Organization had not performed a physical count of assets since 2021. Cause: The Organization has had significant changes in upper management, including accounting personnel, during the past two years. The Organization did not have adequate internal controls to ensure that through transitions, a physical count of assets listed in the property subsidiary ledger was completed once every two years. Effect: Items were included on the property subsidiary ledger (fixed asset schedule) that were related to a building that was sold during the fiscal year and should have been removed. Questioned costs: N/A Context: The Organization did not have proper controls in place to track asset purchases and disposals during the fiscal year. Recommendation: It is recommended that the Organization implement adequate controls to ensure a physical count of assets is performed at least once every two years. This physical count should be reconciled to the property subsidiary ledger. The Organization should also inventory technology equipment that contains sensitive information (e.g. any computer or device with confidential client information), regardless of the equipment’s value. Views of Responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Show full finding ▾Hide full finding ▴Finding: 2023-002 ALN and Title: 09.829050 – Legal Services Program Cluster Name: N/A Federal Agency: Office of Inspector General – Legal Services Corporation Passthrough Entity: N/A Type of Finding: Significant Deficiency Compliance Requirement: N. Special Tests and Provisions – Compliance Supplement for Audits of LSC Recipients Part 1631 Purchasing and Property Management and the LSC Financial Guide (effective January 1, 2023). Criteria: The Compliance Supplement for Audits of LSC Recipients Part 1631 Purchasing and the LSC Financial Guide states, “Recipients are required to conduct a physical count of assets listed in the property subsidiary ledger at least once every two (2) years. Recipients must document the inventory process and investigate and reconcile any differences… Recipients must inventory information technology equipment that contains sensitive information, regardless of the equipment’s value.” Condition: During testing procedures over Part 1631, it was noted that the Organization had not performed a physical count of assets since 2021. Cause: The Organization has had significant changes in upper management, including accounting personnel, during the past two years. The Organization did not have adequate internal controls to ensure that through transitions, a physical count of assets listed in the property subsidiary ledger was completed once every two years. Effect: Items were included on the property subsidiary ledger (fixed asset schedule) that were related to a building that was sold during the fiscal year and should have been removed. Questioned costs: N/A Context: The Organization did not have proper controls in place to track asset purchases and disposals during the fiscal year. Recommendation: It is recommended that the Organization implement adequate controls to ensure a physical count of assets is performed at least once every two years. This physical count should be reconciled to the property subsidiary ledger. The Organization should also inventory technology equipment that contains sensitive information (e.g. any computer or device with confidential client information), regardless of the equipment’s value. Views of Responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Nevada Legal Services, Inc. agrees with the finding. An inventory will be done annually as part of the year-end close. This will be reconciled to the fixed assets in the general ledger accounts and property subsidiary ledgers. The inventory will be done in accordance with the requirements of the new LSC Financial Guide. Proposed Completion Date: With the December 31, 2024, year-end close.
FAC accepted this audit on August 23, 2023 — management decision was due February 23, 2024.
During testing procedures over a sample of case files, it was noted that NLS had not executed a retainer with a client that had extended service representation. Cause: The Organization had a change in staffing during the year under audit and the Organization did not have adequate internal controls to ensure that through transitions, a retainer is executed with a client when one is required. Effect: A retainer was not executed in a timely manner. At the time of testing the case had been closed. Questioned costs: N/A Context: A nonstatistical sample was utilized. Out of 60 case files tested, one file did not have an executed retainer when it was required. Recommendation: It is recommended that the Organization implement adequate controls to ensure a retainer is always executed and included in the client?s case file when required. Views of Responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Show full finding ▾Hide full finding ▴Finding: 2022-003 ALN and Title: 09.829050 ? Legal Services Program Cluster Name: N/A Federal Agency: Office of Inspector General ? Legal Services Corporation Passthrough Entity: N/A Type of Finding: Significant Deficiency Compliance Requirement: N. Special Tests and Provisions ? Compliance Supplement for Audits of LSC Recipients Part 1611 Criteria: The Compliance Supplement for Audits of LSC Recipients Part 1611 states, ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable.? Condition: During testing procedures over a sample of case files, it was noted that NLS had not executed a retainer with a client that had extended service representation. Cause: The Organization had a change in staffing during the year under audit and the Organization did not have adequate internal controls to ensure that through transitions, a retainer is executed with a client when one is required. Effect: A retainer was not executed in a timely manner. At the time of testing the case had been closed. Questioned costs: N/A Context: A nonstatistical sample was utilized. Out of 60 case files tested, one file did not have an executed retainer when it was required. Recommendation: It is recommended that the Organization implement adequate controls to ensure a retainer is always executed and included in the client?s case file when required. Views of Responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Name of Contact Person: Peter Wetherall, Esq., Executive Director Corrective Action: Nevada Legal Services, Inc. agrees with the finding. Once the issue was brought to Management?s attention, controls were instituted to ensure that a Retainer Agreement is included in a client?s case file when required. Training sessions were provided to new and existing staff related to Retainer Agreement requirements in case management. In addition, a structure was created for cases in the case management system to ensure Retainer Agreement Compliance that requires verification if a Retainer Agreement is needed and that a Retainer Agreement is uploaded to the file for the case before closure, if required in the case.
During testing procedures over expenses, it was noted that NLS had not allocated expenses fully for the month of December 2022. Cause: The Organization had a change in staffing during the year under audit and the Organization did not have adequate internal controls to ensure that clean up adjustments to indirect cost pools were properly allocated to grants. Effect: The allocation of the remaining indirect costs deviated from the pattern observed throughout the rest of the year. An estimated allocation was carried out, relying on the current cost within that specific pool as a proportion of the total costs in that pool. However, pursuing consistency in allocation throughout the entire year was considered impractical and expensive in terms of time and resources. The anticipated variance between the allocation methodology employed at year-end and the allocation method aligned with the rest of the year was judged to be inconsequential. Questioned costs: N/A Context: A review of indirect cost allocations was completed and not all indirect costs were allocated completely. Recommendation: It is recommended that the Organization implement adequate controls to ensure all indirect costs are allocated every month and consistently applied. See also item 2022- 002 for further details. Views of Responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Show full finding ▾Hide full finding ▴Finding: 2022-102 ALN and Title: 09.829050 ? Legal Services Program Cluster Name: N/A Federal Agency: Office of Inspector General ? Legal Services Corporation Passthrough Entity: N/A Type of Finding: Material Weakness Compliance Requirement: A/B. Allowable Costs and Activities ? Compliance Supplement for Audits of LSC Recipients Part 1630 Criteria: LSC recipients that use LSC funds per 45 C.F.R. ? 1630.5(g) (indirect costs and LSCeligible work with non-LSC funding) must have a policy and set of procedures to calculate and allocate those indirect costs consistent with the requirements of 45 C.F.R. ? 1630.5(g) and Program Letter 18-2 or their successors. Condition: During testing procedures over expenses, it was noted that NLS had not allocated expenses fully for the month of December 2022. Cause: The Organization had a change in staffing during the year under audit and the Organization did not have adequate internal controls to ensure that clean up adjustments to indirect cost pools were properly allocated to grants. Effect: The allocation of the remaining indirect costs deviated from the pattern observed throughout the rest of the year. An estimated allocation was carried out, relying on the current cost within that specific pool as a proportion of the total costs in that pool. However, pursuing consistency in allocation throughout the entire year was considered impractical and expensive in terms of time and resources. The anticipated variance between the allocation methodology employed at year-end and the allocation method aligned with the rest of the year was judged to be inconsequential. Questioned costs: N/A Context: A review of indirect cost allocations was completed and not all indirect costs were allocated completely. Recommendation: It is recommended that the Organization implement adequate controls to ensure all indirect costs are allocated every month and consistently applied. See also item 2022- 002 for further details. Views of Responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for details.
Name of contact person: Peter Wetherall, Esq., Executive Director Corrective Action: Nevada Legal Services, Inc. agrees with the finding. A monthly close list of activities has been developed which includes specific steps to be followed each month to review the statement of activities by class and ensure that after indirect cost allocations have been made, the indirect expense account codes are $0 indicating everything in the indirect cost pool has been allocated. Proposed Completion Date: Fully corrected prior to release of December 31, 2022 audit.
FAC accepted this audit on May 11, 2022 — management decision was due November 11, 2022.
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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