April 29, 2024 Cognizant or Oversight Agency for Audit South Coastal Counties Legal Services, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: January 1, 2023 - December 31, 2023 The findings from the April 23, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - FINANCIAL STATEMENT AUDIT FINDING SIGNIFICANT DEFICIENCY 2023-001 Separation of the Justice Center Recommendation: We recommend management examine their internal processes and policies on how activities for both entities, South Coastal Counties Legal Services, Inc. and the Justice Center of Southeast Massachusetts, LLC are separately accounted for to ensure proper separation consistent with Legal Services Corporation requirements. Action Taken: SCCLS is preparing a detailed corrective action plan with LSC and is in the process of working with LSC to ensure that compliance with the corrective action plan will result in adequate separation between entities under Title 45 of the Code of Federal Regulations. The first draft of the detailed corrective action plan has been submitted to LSC. SIGNIFICANT DEFICIENCY LEGAL SERVICES CORPORATION 2023-001 Separation of the Justice Center The significant deficiency relates to Federal funds received from Legal Services Corporation (LSC), Basic Field Grant, grant recipient #122087, under assistance listing number 09.122087. Recommendation: We recommend management examine their internal processes and policies on how activities for both entities, South Coastal Counties Legal Services, Inc. and the Justice Center of Southeast Massachusetts, LLC are separately accounted for to ensure proper separation consistent with Legal Services Corporation requirements. Action Taken: SCCLS is preparing a detailed corrective action plan with LSC and is in the process of working with LSC to ensure that compliance with the corrective action plan will result in adequate separation between entities under Title 45 of the Code of Federal Regulations. The first draft of the detailed corrective action plan has been submitted to LSC. If Legal Services Corporation has questions regarding this plan, please call Christpoher Oldi, Executive Director at (774) 488-5950. Christopher Oldi Executive Director