EIN: 900089501
UEI: HVHSMNE3DLT8
Audited by: Garcia, Santa Maria, De Armas, Trujillo PLLC
Oversight agency: 09 [Legal Services Corporation]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 27, 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 27, 2026 (85 days from today).
What is a management decision? →FAC accepted this audit on May 2, 2025 — management decision was due November 2, 2025.
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
FAC accepted this audit on June 9, 2023 — management decision was due December 9, 2023.
During the years ended 2021 and 2022, the Organization charged indirect costs to LSC that were applicable to non-LSC eligible cases or matters. Cause: cost allocation. Effect: The Organization overcharged LSC during both 2021 and 2022 for indirect costs that were Recommendation: We recommend that the Organization assess the current level of staff needed by the Finance Department to ensure grant activity is recorded properly and in compliance with the grant requirements. The allocation of indirect expenses should be reviewed on a regular basis to determine the appropriateness of the allocations throughout the year. As a result of the audit process, management has altered the manner in which indirect costs are allocated, and, if applied properly and consistently, this revised method should resolve the issues associated with indirect cost allocations for 2023. Questioned Costs: 2021: $ 120,091
Show full finding ▾Hide full finding ▴2022-001: Material weakness in compliance and internal control over compliance: Allowable Costs/Cost Principles: AL 09.610090 Legal Services Corporation Criteria: The Legal Services Corporation eligible cases or matters may not be charged to LSC. Condition: During the years ended 2021 and 2022, the Organization charged indirect costs to LSC that were applicable to non-LSC eligible cases or matters. Cause: cost allocation. Effect: The Organization overcharged LSC during both 2021 and 2022 for indirect costs that were Recommendation: We recommend that the Organization assess the current level of staff needed by the Finance Department to ensure grant activity is recorded properly and in compliance with the grant requirements. The allocation of indirect expenses should be reviewed on a regular basis to determine the appropriateness of the allocations throughout the year. As a result of the audit process, management has altered the manner in which indirect costs are allocated, and, if applied properly and consistently, this revised method should resolve the issues associated with indirect cost allocations for 2023. Questioned Costs: 2021: $ 120,091
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001: Material weakness in compliance and internal control over compliance: Allowable Costs/Cost Principles: AL 09.610090 Legal Services Corporation Recommendation: We recommend that the Organization assess the current level of staff needed by the Finance Department to ensure grant activity is recorded properly and in compliance with the grant requirements. The allocation of indirect expenses should be reviewed on a regular basis to determine the appropriateness of the allocations throughout the year. As a result of the audit process, management has altered the manner in which indirect costs are allocated, and, if applied properly and consistently, this revised method should resolve the issues associated with indirect cost allocations for 2023. Action Taken: CCLA Management agrees that the timeliness of information is imperative to the preparation and completion of the year-end audit. The staffing levels are being evaluated including the analysis of the appropriate staff categories. Management of the Organization is working on developing a more effective methodology to track grants and the allocation of indirect costs. The new fiscal year budget will include the recruitment of an experienced Contracts & Grant Manager to provide the department with accurate reporting of grant funding. As indicated below, the project to restructure the financial and administrative operations of CCLA is well under way. CCLA?s plan is to complete the implementation of key components of the plan in 2023, in time to completely resolve the issues raised in the 2022 audit and complete the 2023 audit with no material weaknesses or questioned costs. Major Milestones Planned Completion Status Project Start 2/1/23 Done Interim Project Review #1 to CCLA Board 2/15/23 Done Begin Stakeholder Interviews 3/1/23 Done Complete Stakeholder Interviews 4/1/23 Done Interim Project Update #2 to CCLA Board 4/19/23 Done Update Mayuris Pimentel: LSC 4/25/23 Done Completion of Project Assessment Process 5/31/23 Complete First Draft of Plan 6/7/23 Project Presentation to CCLA Board 6/14/23 Written Final Report Delivered to CCLA 6/21/23 Final Report Forwarded to Legal Services Corp. 7/1/23
FAC accepted this audit on April 30, 2022 — management decision was due October 30, 2022.
FAC accepted this audit on May 16, 2021 — management decision was due November 16, 2021.
FAC accepted this audit on May 11, 2020 — management decision was due November 11, 2020.
FAC accepted this audit on May 2, 2019 — management decision was due November 2, 2019.
FAC accepted this audit on May 2, 2018 — management decision was due November 2, 2018.
FAC accepted this audit on April 24, 2017 — management decision was due October 24, 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 Florida →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
