FAC Explorer

Audit 265967

FY End
2022-12-31
Total Expended
$13.05M
Findings
4
Programs
19
Organization: Legal Aid Chicago (IL)
Year: 2022 Accepted: 2023-06-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
279106 2022-001 Significant Deficiency - E
279107 2022-002 Significant Deficiency - N
855548 2022-001 Significant Deficiency - E
855549 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
09.U00 Legal Services Corporation $7.84M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.09M Yes 0
16.575 Crime Victim Assistance $973,183 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $826,040 - 0
93.569 Community Services Block Grant $421,497 - 0
14.418 Private Enforcement Initiatives $348,548 - 0
16.320 Services for Trafficking Victims $302,142 - 0
93.914 Hiv Emergency Relief Project Grants $301,165 - 0
21.023 Emergency Rental Assistance Program $294,643 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $182,057 - 0
16.524 Legal Assistance for Victims $178,394 - 0
21.008 Low Income Taxpayer Clinics $75,000 - 0
94.013 Volunteers in Service to America $44,362 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $41,617 - 0
21.026 Homeowner Assistance Fund $41,246 - 0
14.241 Housing Opportunities for Persons with Aids $33,948 - 0
93.667 Social Services Block Grant $32,763 - 0
66.604 Environmental Justice Small Grant Program $13,843 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $12,843 - 0

Contacts

Name Title Type
YCCJDNSBW236 Mark Kennedy Auditee
3123478319 Thure Ross Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (schedule) includes federal award activity of Legal Aid Chicago for the year ended December 31, 2022, and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Legal Aid Chicago, it is not intended to and does not present the financial position, changes in net assets or cash flows of Legal Aid Chicago.The Organization maintains separate general ledger accounts for each grant. There were no non-cash awards in the current year. Expenditures reported on the schedule are reported on an accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowed or are limited as to reimbursement.Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Legal Aid Chicago provided $5,747 of federal awards to subrecipients during the year ended December 31, 2022.
Title: FEDERAL LOANS, FEDERAL LOAN GUARANTEES, AND FEDERAL NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (schedule) includes federal award activity of Legal Aid Chicago for the year ended December 31, 2022, and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Legal Aid Chicago, it is not intended to and does not present the financial position, changes in net assets or cash flows of Legal Aid Chicago.The Organization maintains separate general ledger accounts for each grant. There were no non-cash awards in the current year. Expenditures reported on the schedule are reported on an accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowed or are limited as to reimbursement.Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Legal Aid Chicago did not have any federal loans or federal loan guarantees outstanding at December 31, 2022. Legal Aid Chicago did not receive any federal noncash assistance during the year ended December 31, 2022 that should be included in the Schedule of Expenditures of Federal Awards.

Finding Details

Finding 2022-001
2022-001: Eligibility Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2022 Award Period: January 1, 2022 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Cases are required to be reviewed by a supervisor when closed. Condition: Not all cases tested had documentation to support the case was reviewed by a supervisor when closed. Questioned costs: None Context: Five of the 60 cases tested did not have documentation that the case was reviewed by a supervisor when closed. Cause: Unknown. Effect: Cases that are not reviewed by a supervisor when closed have a higher risk of noncompliance with regulations. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a control to ensure documentation is maintained to support that all cases have been reviewed when closed. Views of Responsible Official: There is no disagreement with this finding.
Finding 2022-002
2022-002: Special Tests and Provisions Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2022 Award Period: January 1, 2022 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The LSC Compliance Supplement, Part 1620 - Priorities in Use of Resources, requires that all staff who handle cases or matters to make decisions about case acceptance sign written agreements not to undertake non-priority cases or matters, except for those that are emergencies, in accordance with 45 CFR Section 1620.6. Condition: Documentation is not maintained to support that employees accepted the policy. Questioned costs: None Context: Documentation is not maintained to support that employees accepted the policy. Cause: Unknown. Effect: The Organization is not able to support that employees acknowledged the applicable policies. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a procedure to maintain documentation of employees written acceptance of the policies. Views of Responsible Official: There is no disagreement with this finding.
Finding 2022-001
2022-001: Eligibility Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2022 Award Period: January 1, 2022 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Cases are required to be reviewed by a supervisor when closed. Condition: Not all cases tested had documentation to support the case was reviewed by a supervisor when closed. Questioned costs: None Context: Five of the 60 cases tested did not have documentation that the case was reviewed by a supervisor when closed. Cause: Unknown. Effect: Cases that are not reviewed by a supervisor when closed have a higher risk of noncompliance with regulations. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a control to ensure documentation is maintained to support that all cases have been reviewed when closed. Views of Responsible Official: There is no disagreement with this finding.
Finding 2022-002
2022-002: Special Tests and Provisions Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2022 Award Period: January 1, 2022 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The LSC Compliance Supplement, Part 1620 - Priorities in Use of Resources, requires that all staff who handle cases or matters to make decisions about case acceptance sign written agreements not to undertake non-priority cases or matters, except for those that are emergencies, in accordance with 45 CFR Section 1620.6. Condition: Documentation is not maintained to support that employees accepted the policy. Questioned costs: None Context: Documentation is not maintained to support that employees accepted the policy. Cause: Unknown. Effect: The Organization is not able to support that employees acknowledged the applicable policies. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a procedure to maintain documentation of employees written acceptance of the policies. Views of Responsible Official: There is no disagreement with this finding.