253010_PR_Legal_Services_fy123115.pdf

Review SRF Information https://192.168.11.11/AIMSweb/SRF%20ReviewByRno.asp?rno_id=1031&fy_end=12/31/2015[4/28/2016 11:54:23 AM]

Legal Services Corporation

O F F I C E OF I N S P E C T O R G E N E R A L

Review (Print) SRF Information

Recipient Name:Puerto Rico Legal Services Inc Recipient No:253010

FYE:12/31/2015

This is the SRF Information that was submitted. Please check it carefully and make any necessary corrections through the Visual Basic (VB) application.

When you are done, please return to the VB application, and this window will be closed automatically.

Grantee Contact Information:

Please correct any information that is displayed incorrectly.

Executive Director:

Address 1:

Address 2:

City: State:

Zip Code: Telephone:

Fax: Internet E-mail:

Independent Auditor (IPA) Information:

Please correct any information that is displayed incorrectly.

Audit Firm:

Auditor:

Address 1:

Address 2:

City: State:

https://192.168.11.11/AIMSweb/SRF%20ReviewByRno.asp?rno_id=1031&fy_end=12/31/2015[4/28/2016 11:54:23 AM]

Zip Code: Telephone:

Fax: Internet E-mail:

Please answer the following questions

1. Was this audit conducted in accordance with the LSC OIG December 1998 Compliance Supplement ? Yes No

2. Are the following report components included in the audit report? If so, click under "included" and indicate the page number.

Include? Page number

(A). Financial Statement: Statement of Financial Position

(B). Financial Statement: Statement of Activities (Changes in Net Assets)

(C). Financial Statement: Statement of Functional Expenses

(D). Financial Statement: Statement of Cash Flows

(E). LSC Reporting Requirements: Separate Reporting of LSC Funds

(F). LSC Reporting Requirements: Property Reported separately from LSC Funds

(G). LSC Reporting Requirements: Separate Disclosure of PAI Expenditures

(H). A-133 Opinion Report on the Financial Statements (A-133,Subpart E, §505(a))

( I ). GAS Reports on Internal Control and Compliance (A-133, Subpart E, §505(b))

(J). A-133 Reports on Compliance and Internal Control Over Major Programs (A-133,Subpart E, §505(c))

(K). A-133 Schedules of Federal Awards https://192.168.11.11/AIMSweb/SRF%20ReviewByRno.asp?rno_id=1031&fy_end=12/31/2015[4/28/2016 11:54:23 AM]

(L). A-133 Summary of Findings and Questioned Costs (A-133,Subpart E, §505(d))

(M). A-133 /GAS Reports: Reports on Illegal Acts

(N). Management Letter(s) (must be included in the audit report submission).

3. Did you perform the prior year annual audit of this recipient? Yes No

4. Did you perform this year's audit under OMB Circular A-133? Yes No

5. Is this a close-out audit? Yes No

6. Is a "going-concern" explanatory paragraph included in the audit report? Yes

No

7. Did you note any related party and/or related-party transactions?

Yes No

7a. If YES, please provide the page number where you reported this.

8. Did the recipient buy or sell real property during the period covered by this audit? Yes No

9. Were you denied access to records during this audit ?

Yes No

9a. Did the recipient invoke attorney-client privilege or any other privilege for denying access? Yes No

9b. If you answered YES to Question 9 or 9a, describe the circumstances and how this issue was resolved:(up to 255 characters) https://192.168.11.11/AIMSweb/SRF%20ReviewByRno.asp?rno_id=1031&fy_end=12/31/2015[4/28/2016 11:54:23 AM]

Check the following boxes if they apply:

10. Prior year's findings unresolved

11. One or more 5-Day Letters, as defined by the LSC Audit Guide, provided to grant recipient management

Audit Opinions:

Financial Statements Audit Opinion: (Check One)

12a. Unqualified Qualified Adverse Disclaimer

Compliance Audit Opinion: (Check One)

12b. Unqualified Qualified Adverse Disclaimer

If either Opinion was other than "Unqualified", please explain (up to 255 characters):

12c.

Recipient Financial Information:

You must enter whole dollar amounts.

13. Total LSC Support: $ Include LSC annualized grants plus LSC derivative income

Exclude one-time LSC grants and donated services

14. LSC Net Assets (Fund Balance), exclusive of property: $

15. Total PAI Expenditures: $ Include non-LSC fund expenditures for PAI https://192.168.11.11/AIMSweb/SRF%20ReviewByRno.asp?rno_id=1031&fy_end=12/31/2015[4/28/2016 11:54:23 AM]

Include only cash outlays/disbursements

Do NOT include donated services

16. Total current year program Audit Costs: $ Do not include the cost of bookeeping, tax or other services unrelated to the annual audit of recipient:

Submit Findings:

No Instances of Non-Compliance

No Reportable Conditions (whether material or not material)

There was 1 finding reported.

Finding 1

Findings Code Description (Up to 255 characters) Report Page #

NC1614 Private Attorney Involvement Allocation Policies 31

Questioned Costs? Amount Sample Size

No 0 1

Number of Instances Materiality Recipient Reponse

1 Not Material Agree