FAC Explorer

Audit 28162

FY End
2022-12-31
Total Expended
$3.54M
Findings
2
Programs
10
Organization: Legal Aid of Arkansas (AR)
Year: 2022 Accepted: 2023-04-27
Auditor: Yoakum Lovell and CO Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
27981 2022-001 - - N
604423 2022-001 - - N

Programs

ALN Program Spent Major Findings
09.604 Legal Services Corporation - Basic Field $1.92M Yes 1
14.416 Education and Outreach Initiatives $358,198 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $339,570 - 0
16.575 Crime Victim Assistance $301,293 - 0
09.604 Legal Services Corporation - Pro Bono Innovation $176,359 Yes 0
14.416 Education and Outreach Initiatives - American Rescue Plan $175,000 - 0
21.008 Low Income Taxpayer Clinics $70,000 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $69,125 - 0
09.604 Legal Services Corporation - Disaster Funds $64,400 Yes 0
14.418 Private Enforcement Initiatives $62,500 - 0

Contacts

Name Title Type
JEJAZPCGHDR6 Lee Richardson Auditee
8709729224 Zeke Jones Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Basis of Presentation - The schedule of expenditures of federal awards (the schedule) includes the federal award activity of Legal Aid of Arkansas (LAA) under programs of the federal government for the year ended December 31, 2022. 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 LAA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAA.

Finding Details

Finding 2022-001
Legal Services Corporation 2022-1 The Private Attorney Involvement did not exceed the 12 ?% requirement. Condition and Criteria: Under the terms of the grant agreement, the Organization is required to expend 12 ?% of the Legal Services Corporation grant on Private Attorney Involvement. The Organization did not meet this 12 ?% requirement. Effect: The Organization did not meet the 12 ?% requirement of Private Attorney Involvement. Cause: The primary cause of the shortage was the pro bono project director position was unfilled for a period during the year. A secondary cause is a lack of private attorneys to take on pro bono cases in the Organization?s service area. Recommendation: It should be stressed to the staff of the Organization the importance of finding private attorneys to help with these matters and to maintain good working relationships with the private attorneys to continue to keep their services in the future.
Finding 2022-001
Legal Services Corporation 2022-1 The Private Attorney Involvement did not exceed the 12 ?% requirement. Condition and Criteria: Under the terms of the grant agreement, the Organization is required to expend 12 ?% of the Legal Services Corporation grant on Private Attorney Involvement. The Organization did not meet this 12 ?% requirement. Effect: The Organization did not meet the 12 ?% requirement of Private Attorney Involvement. Cause: The primary cause of the shortage was the pro bono project director position was unfilled for a period during the year. A secondary cause is a lack of private attorneys to take on pro bono cases in the Organization?s service area. Recommendation: It should be stressed to the staff of the Organization the importance of finding private attorneys to help with these matters and to maintain good working relationships with the private attorneys to continue to keep their services in the future.