FAC Explorer

Audit 19624

FY End
2022-12-31
Total Expended
$3.94M
Findings
2
Programs
9
Organization: Neighborhood Legal Services, Inc. (NY)
Year: 2022 Accepted: 2023-05-21
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16163 2022-001 Significant Deficiency - E
592605 2022-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
09.233 Basic Field Grant $2.00M Yes 1
21.023 Emergency Rental Assistance Program $519,038 - 0
16.575 Crime Victim Assistance $511,728 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $289,104 - 0
96.008 Social Security - Work Incentives Planning and Assistance Program $269,459 - 0
14.231 Emergency Solutions Grant Program $201,716 - 0
93.519 Affordable Care Act (aca) ? Consumer Assistance Program Grants $85,321 - 0
14.218 Community Development Block Grants/entitlement Grants $41,108 - 0
16.524 Legal Assistance for Victims $23,641 - 0

Contacts

Name Title Type
GFCLDRLTFJT3 Cassandra Conniff Auditee
7168470650 David Urban, CPA Auditor
No contacts on file

Notes to SEFA

Title: Relationship to Basic Financial Statements Accounting Policies: The information is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: NLS has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Federal award expenditures are reported on the statement of functional expenses as program services and any related allowable general and administrative expenses under the category of management and general expenses. In certain programs, the expenditures reported in the financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations, matching or contributed nonfinancial assets or capitalization policies required under accounting principles generally accepted in the United States of America.

Finding Details

Finding 2022-001
Condition - Out of 60 case files tested in the Legal Service Corporation Program, two selections did not have a completed and signed retainer agreement and one selection did not contain a completed and signed citizenship attestation form. Criteria - Program documentation must be maintained for future reference and abide by eligibility requirements to ensure compliance with Legal Services Corporation guidelines. Effect - NLS was not in compliance with the requirements of the program. Recommendation - We recommend that NLS review all policies and procedures regarding case eligibility with key staff involved within the process and conduct training to aid in the proper retention of documentation. Management?s Response - (a) Comments with the finding and recommendation - NLS agrees with the finding. NLS also agrees with the recommendation, please see below for action taken. (b) Action taken - In April 2023, Neighborhood Legal Services (NLS) will conduct an office-wide training emphasizing the importance of careful file tracking. In addition, the Housing Unit shall develop a tracking system which will be implemented through the use of NLS?s new case management system. In the event that a staff member unexpectedly leaves on a temporary or permanent basis, inventory of the staff member?s open cases and matters shall be conducted prior to departure, where possible, and where an inventory prior to departure is not possible, it shall be conducted as soon as practicable, but in no event more than two weeks following the staff member?s temporary or permanent departure from the agency. NLS will implement additional office-wide procedural changes in 2023 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of cash files ensures these procedures are followed in practice by staff.
Finding 2022-001
Condition - Out of 60 case files tested in the Legal Service Corporation Program, two selections did not have a completed and signed retainer agreement and one selection did not contain a completed and signed citizenship attestation form. Criteria - Program documentation must be maintained for future reference and abide by eligibility requirements to ensure compliance with Legal Services Corporation guidelines. Effect - NLS was not in compliance with the requirements of the program. Recommendation - We recommend that NLS review all policies and procedures regarding case eligibility with key staff involved within the process and conduct training to aid in the proper retention of documentation. Management?s Response - (a) Comments with the finding and recommendation - NLS agrees with the finding. NLS also agrees with the recommendation, please see below for action taken. (b) Action taken - In April 2023, Neighborhood Legal Services (NLS) will conduct an office-wide training emphasizing the importance of careful file tracking. In addition, the Housing Unit shall develop a tracking system which will be implemented through the use of NLS?s new case management system. In the event that a staff member unexpectedly leaves on a temporary or permanent basis, inventory of the staff member?s open cases and matters shall be conducted prior to departure, where possible, and where an inventory prior to departure is not possible, it shall be conducted as soon as practicable, but in no event more than two weeks following the staff member?s temporary or permanent departure from the agency. NLS will implement additional office-wide procedural changes in 2023 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of cash files ensures these procedures are followed in practice by staff.