FAC Explorer

Audit 18588

FY End
2022-12-31
Total Expended
$4.14M
Findings
2
Programs
7
Organization: Coast to Coast Legal Aid of South Florida, Inc. (FL)
Year: 2022 Accepted: 2023-06-09
Auditor: Keefe McCullough & CO LLP Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25565 2022-001 Material Weakness - B
602007 2022-001 Material Weakness - B

Programs

ALN Program Spent Major Findings
09.610 Legal Services Corporation $2.57M Yes 1
16.575 Crime Victim Assistance $769,840 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $321,141 - 0
16.320 Services for Trafficking Victims $97,624 - 0
93.914 Hiv Emergency Relief Project Grants $55,609 - 0
64.033 Va Supportive Services for Veteran Families Program $46,238 - 0
16.582 Crime Victim Assistance/discretionary Grants $38,785 - 0

Contacts

Name Title Type
HVHSMNE3DLT8 Angela Marie Palmer Auditee
9547362434 Stephen Emery Auditor
No contacts on file

Notes to SEFA

Title: Contingency Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement, asapplicable. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The contract and grant reveneu amounts received are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the contract/grantor agencies becomes a liability of Coast to Coast Legal Aid of South Florida, Inc. In the opinion of management, all contract and grant expenditures are in compliance with the terms of the agreement and applicable federal, state, and local laws and regulations.

Finding Details

Finding 2022-001
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
Finding 2022-001
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