2022-002: Compliance finding - Eligibility Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: Cases were accepted with over income and/or over assets with no waivers or offsetting expenses present; Client Agreement and Referral Form (CARF) was sent to client and never returned, yet case was placed with Pro Bono attorney; Client was over income but had unreimbursed medical expenses and due to the listed expenses not being captured in the adjustments, the case was considered not income eligible, but should have been eligible; Applicant withdrew from process before records were provided, leading to no services being provided regardless . Criteria or specific requirement: Client reported income levels must be within the maximum income levels or offset appropriately with listed expenses. Assets must not exceed applicable ceilings. Retainer agreements must be obtained, if necessary, based on level and type of services provided. Cause: Lack of oversight by management. Effect: Copy of needed waivers, expense listing , and/ or CARF was not present in the client files . Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required documentation is in the client files.
2022-001 Significant Deficiency Condition: The Executive Director (ED) receives an email from Checkmate when the payroll is completed (or finalized) that includes a link to the final payroll register and other reports. It is at this point that the ED would log in to Checkmate and review the final report against what was approved. There was no indication that this was ever done. It was not part of the documented procedures that were communicated by Squaretail to in-house accounting during training, nor did the ED ever give any indication that they performed this step. Criteria or specific requirement: It is crucial for the Executive Director to review the final payroll register and document this review to ensure not only that it is taking place, but it is being done timely. Cause: The payroll processes changed several times during the year under audit. Effect: Failure to review the final payroll report each pay period against the initially approved submission documents increases the risk that the information submitted does not align with the source documents, such as timesheets. Questioned costs: No questioned costs were identified. Recommendation: In order to provide greater control over payroll, we suggest that management review the final Checkmate payroll report for each payroll period prior to the pay date. We also suggest that documentation of the review of these reports be made on the reports and be maintained.
2022-002: Compliance finding - Eligibility Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: Cases were accepted with over income and/or over assets with no waivers or offsetting expenses present; Client Agreement and Referral Form (CARF) was sent to client and never returned, yet case was placed with Pro Bono attorney; Client was over income but had unreimbursed medical expenses and due to the listed expenses not being captured in the adjustments, the case was considered not income eligible, but should have been eligible; Applicant withdrew from process before records were provided, leading to no services being provided regardless . Criteria or specific requirement: Client reported income levels must be within the maximum income levels or offset appropriately with listed expenses. Assets must not exceed applicable ceilings. Retainer agreements must be obtained, if necessary, based on level and type of services provided. Cause: Lack of oversight by management. Effect: Copy of needed waivers, expense listing , and/ or CARF was not present in the client files . Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required documentation is in the client files.
2022-001 Significant Deficiency Condition: The Executive Director (ED) receives an email from Checkmate when the payroll is completed (or finalized) that includes a link to the final payroll register and other reports. It is at this point that the ED would log in to Checkmate and review the final report against what was approved. There was no indication that this was ever done. It was not part of the documented procedures that were communicated by Squaretail to in-house accounting during training, nor did the ED ever give any indication that they performed this step. Criteria or specific requirement: It is crucial for the Executive Director to review the final payroll register and document this review to ensure not only that it is taking place, but it is being done timely. Cause: The payroll processes changed several times during the year under audit. Effect: Failure to review the final payroll report each pay period against the initially approved submission documents increases the risk that the information submitted does not align with the source documents, such as timesheets. Questioned costs: No questioned costs were identified. Recommendation: In order to provide greater control over payroll, we suggest that management review the final Checkmate payroll report for each payroll period prior to the pay date. We also suggest that documentation of the review of these reports be made on the reports and be maintained.
2022-002: Compliance finding - Eligibility Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: Cases were accepted with over income and/or over assets with no waivers or offsetting expenses present; Client Agreement and Referral Form (CARF) was sent to client and never returned, yet case was placed with Pro Bono attorney; Client was over income but had unreimbursed medical expenses and due to the listed expenses not being captured in the adjustments, the case was considered not income eligible, but should have been eligible; Applicant withdrew from process before records were provided, leading to no services being provided regardless . Criteria or specific requirement: Client reported income levels must be within the maximum income levels or offset appropriately with listed expenses. Assets must not exceed applicable ceilings. Retainer agreements must be obtained, if necessary, based on level and type of services provided. Cause: Lack of oversight by management. Effect: Copy of needed waivers, expense listing , and/ or CARF was not present in the client files . Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required documentation is in the client files.
2022-001 Significant Deficiency Condition: The Executive Director (ED) receives an email from Checkmate when the payroll is completed (or finalized) that includes a link to the final payroll register and other reports. It is at this point that the ED would log in to Checkmate and review the final report against what was approved. There was no indication that this was ever done. It was not part of the documented procedures that were communicated by Squaretail to in-house accounting during training, nor did the ED ever give any indication that they performed this step. Criteria or specific requirement: It is crucial for the Executive Director to review the final payroll register and document this review to ensure not only that it is taking place, but it is being done timely. Cause: The payroll processes changed several times during the year under audit. Effect: Failure to review the final payroll report each pay period against the initially approved submission documents increases the risk that the information submitted does not align with the source documents, such as timesheets. Questioned costs: No questioned costs were identified. Recommendation: In order to provide greater control over payroll, we suggest that management review the final Checkmate payroll report for each payroll period prior to the pay date. We also suggest that documentation of the review of these reports be made on the reports and be maintained.
2022-003: Compliance finding - Reporting Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: The Report on Emergency Non-Priority Cases submitted late by 9 days, the Annual Report on Review of Priorities was drafted and approved by Board, but not submitted to LSC, and the Special Grant Conditions #3 progress report was due on or before 8/1/2022 and was submitted nearly 2 months late on 9/26/2023. Criteria or specific requirement: Legal Services Corporation requires multiple reports be submitted both annually and semiannually by the Organization. Cause: Lack of oversight by management. Effect: Several reports due during the year under audit were submitted late, while another report was drafted and never submitted to Legal Services Corporation. Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required reports are completed in a timely manner.
2022-003: Compliance finding - Reporting Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: The Report on Emergency Non-Priority Cases submitted late by 9 days, the Annual Report on Review of Priorities was drafted and approved by Board, but not submitted to LSC, and the Special Grant Conditions #3 progress report was due on or before 8/1/2022 and was submitted nearly 2 months late on 9/26/2023. Criteria or specific requirement: Legal Services Corporation requires multiple reports be submitted both annually and semiannually by the Organization. Cause: Lack of oversight by management. Effect: Several reports due during the year under audit were submitted late, while another report was drafted and never submitted to Legal Services Corporation. Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required reports are completed in a timely manner.
2022-003: Compliance finding - Reporting Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: The Report on Emergency Non-Priority Cases submitted late by 9 days, the Annual Report on Review of Priorities was drafted and approved by Board, but not submitted to LSC, and the Special Grant Conditions #3 progress report was due on or before 8/1/2022 and was submitted nearly 2 months late on 9/26/2023. Criteria or specific requirement: Legal Services Corporation requires multiple reports be submitted both annually and semiannually by the Organization. Cause: Lack of oversight by management. Effect: Several reports due during the year under audit were submitted late, while another report was drafted and never submitted to Legal Services Corporation. Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required reports are completed in a timely manner.
2022-002: Compliance finding - Eligibility Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: Cases were accepted with over income and/or over assets with no waivers or offsetting expenses present; Client Agreement and Referral Form (CARF) was sent to client and never returned, yet case was placed with Pro Bono attorney; Client was over income but had unreimbursed medical expenses and due to the listed expenses not being captured in the adjustments, the case was considered not income eligible, but should have been eligible; Applicant withdrew from process before records were provided, leading to no services being provided regardless . Criteria or specific requirement: Client reported income levels must be within the maximum income levels or offset appropriately with listed expenses. Assets must not exceed applicable ceilings. Retainer agreements must be obtained, if necessary, based on level and type of services provided. Cause: Lack of oversight by management. Effect: Copy of needed waivers, expense listing , and/ or CARF was not present in the client files . Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required documentation is in the client files.
2022-001 Significant Deficiency Condition: The Executive Director (ED) receives an email from Checkmate when the payroll is completed (or finalized) that includes a link to the final payroll register and other reports. It is at this point that the ED would log in to Checkmate and review the final report against what was approved. There was no indication that this was ever done. It was not part of the documented procedures that were communicated by Squaretail to in-house accounting during training, nor did the ED ever give any indication that they performed this step. Criteria or specific requirement: It is crucial for the Executive Director to review the final payroll register and document this review to ensure not only that it is taking place, but it is being done timely. Cause: The payroll processes changed several times during the year under audit. Effect: Failure to review the final payroll report each pay period against the initially approved submission documents increases the risk that the information submitted does not align with the source documents, such as timesheets. Questioned costs: No questioned costs were identified. Recommendation: In order to provide greater control over payroll, we suggest that management review the final Checkmate payroll report for each payroll period prior to the pay date. We also suggest that documentation of the review of these reports be made on the reports and be maintained.
2022-002: Compliance finding - Eligibility Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: Cases were accepted with over income and/or over assets with no waivers or offsetting expenses present; Client Agreement and Referral Form (CARF) was sent to client and never returned, yet case was placed with Pro Bono attorney; Client was over income but had unreimbursed medical expenses and due to the listed expenses not being captured in the adjustments, the case was considered not income eligible, but should have been eligible; Applicant withdrew from process before records were provided, leading to no services being provided regardless . Criteria or specific requirement: Client reported income levels must be within the maximum income levels or offset appropriately with listed expenses. Assets must not exceed applicable ceilings. Retainer agreements must be obtained, if necessary, based on level and type of services provided. Cause: Lack of oversight by management. Effect: Copy of needed waivers, expense listing , and/ or CARF was not present in the client files . Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required documentation is in the client files.
2022-001 Significant Deficiency Condition: The Executive Director (ED) receives an email from Checkmate when the payroll is completed (or finalized) that includes a link to the final payroll register and other reports. It is at this point that the ED would log in to Checkmate and review the final report against what was approved. There was no indication that this was ever done. It was not part of the documented procedures that were communicated by Squaretail to in-house accounting during training, nor did the ED ever give any indication that they performed this step. Criteria or specific requirement: It is crucial for the Executive Director to review the final payroll register and document this review to ensure not only that it is taking place, but it is being done timely. Cause: The payroll processes changed several times during the year under audit. Effect: Failure to review the final payroll report each pay period against the initially approved submission documents increases the risk that the information submitted does not align with the source documents, such as timesheets. Questioned costs: No questioned costs were identified. Recommendation: In order to provide greater control over payroll, we suggest that management review the final Checkmate payroll report for each payroll period prior to the pay date. We also suggest that documentation of the review of these reports be made on the reports and be maintained.
2022-002: Compliance finding - Eligibility Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: Cases were accepted with over income and/or over assets with no waivers or offsetting expenses present; Client Agreement and Referral Form (CARF) was sent to client and never returned, yet case was placed with Pro Bono attorney; Client was over income but had unreimbursed medical expenses and due to the listed expenses not being captured in the adjustments, the case was considered not income eligible, but should have been eligible; Applicant withdrew from process before records were provided, leading to no services being provided regardless . Criteria or specific requirement: Client reported income levels must be within the maximum income levels or offset appropriately with listed expenses. Assets must not exceed applicable ceilings. Retainer agreements must be obtained, if necessary, based on level and type of services provided. Cause: Lack of oversight by management. Effect: Copy of needed waivers, expense listing , and/ or CARF was not present in the client files . Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required documentation is in the client files.
2022-001 Significant Deficiency Condition: The Executive Director (ED) receives an email from Checkmate when the payroll is completed (or finalized) that includes a link to the final payroll register and other reports. It is at this point that the ED would log in to Checkmate and review the final report against what was approved. There was no indication that this was ever done. It was not part of the documented procedures that were communicated by Squaretail to in-house accounting during training, nor did the ED ever give any indication that they performed this step. Criteria or specific requirement: It is crucial for the Executive Director to review the final payroll register and document this review to ensure not only that it is taking place, but it is being done timely. Cause: The payroll processes changed several times during the year under audit. Effect: Failure to review the final payroll report each pay period against the initially approved submission documents increases the risk that the information submitted does not align with the source documents, such as timesheets. Questioned costs: No questioned costs were identified. Recommendation: In order to provide greater control over payroll, we suggest that management review the final Checkmate payroll report for each payroll period prior to the pay date. We also suggest that documentation of the review of these reports be made on the reports and be maintained.
2022-003: Compliance finding - Reporting Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: The Report on Emergency Non-Priority Cases submitted late by 9 days, the Annual Report on Review of Priorities was drafted and approved by Board, but not submitted to LSC, and the Special Grant Conditions #3 progress report was due on or before 8/1/2022 and was submitted nearly 2 months late on 9/26/2023. Criteria or specific requirement: Legal Services Corporation requires multiple reports be submitted both annually and semiannually by the Organization. Cause: Lack of oversight by management. Effect: Several reports due during the year under audit were submitted late, while another report was drafted and never submitted to Legal Services Corporation. Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required reports are completed in a timely manner.
2022-003: Compliance finding - Reporting Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: The Report on Emergency Non-Priority Cases submitted late by 9 days, the Annual Report on Review of Priorities was drafted and approved by Board, but not submitted to LSC, and the Special Grant Conditions #3 progress report was due on or before 8/1/2022 and was submitted nearly 2 months late on 9/26/2023. Criteria or specific requirement: Legal Services Corporation requires multiple reports be submitted both annually and semiannually by the Organization. Cause: Lack of oversight by management. Effect: Several reports due during the year under audit were submitted late, while another report was drafted and never submitted to Legal Services Corporation. Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required reports are completed in a timely manner.
2022-003: Compliance finding - Reporting Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: The Report on Emergency Non-Priority Cases submitted late by 9 days, the Annual Report on Review of Priorities was drafted and approved by Board, but not submitted to LSC, and the Special Grant Conditions #3 progress report was due on or before 8/1/2022 and was submitted nearly 2 months late on 9/26/2023. Criteria or specific requirement: Legal Services Corporation requires multiple reports be submitted both annually and semiannually by the Organization. Cause: Lack of oversight by management. Effect: Several reports due during the year under audit were submitted late, while another report was drafted and never submitted to Legal Services Corporation. Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required reports are completed in a timely manner.