Audit 297293

FY End
2023-06-30
Total Expended
$3.58M
Findings
20
Programs
11
Year: 2023 Accepted: 2024-03-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
384193 2023-001 Significant Deficiency Yes P
384194 2023-001 Significant Deficiency Yes P
384195 2023-001 Significant Deficiency Yes P
384196 2023-001 Significant Deficiency Yes P
384197 2023-001 Significant Deficiency Yes P
384198 2023-002 - - B
384199 2023-002 - - B
384200 2023-002 - - B
384201 2023-002 - - B
384202 2023-002 - - B
960635 2023-001 Significant Deficiency Yes P
960636 2023-001 Significant Deficiency Yes P
960637 2023-001 Significant Deficiency Yes P
960638 2023-001 Significant Deficiency Yes P
960639 2023-001 Significant Deficiency Yes P
960640 2023-002 - - B
960641 2023-002 - - B
960642 2023-002 - - B
960643 2023-002 - - B
960644 2023-002 - - B

Contacts

Name Title Type
MNVEJFEMKAJ4 Shawn Boehringer Auditee
6102755400 Lisa Ritter Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying schedule is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements. 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). Such expenditures are recognized following the Legal Services Corporation Regulations (45 CFR Part 1630), the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: LASP has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (schedule) presents activities in all of the federal awards programs of Legal Aid of Southeastern Pennsylvania, Inc. (LASP). All financial assistance received directly from federal agencies, as well as financial assistance passed through other governmental agencies or not-for-profit organizations, is included in the schedule.

Finding Details

U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.
U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that for one of four cases tested involving a non- citizen and sixty cases tested in total, the required supporting documentation necessary to demonstrate allowability was not available for a case involving a non- citizen. The case was charged partially to LSC sources and partially to other funding sources. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1626) recipients may not use any funds to provide legal services for or on behalf of aliens. Alien status and eligibility are defined at 45 CFR 1626.5. Aliens eligible for assistance under anti – abuse laws are set out at 45 CFR 1616.4. Cause: According to LASP, initial contact with the client was online and therefore not all documentation was immediately collected. LASP expected to be able to obtain the appropriate documentation from the client allowing services for anti- abuse cases but was unable to do so. When attempts to collect the data were not successful, case time was not removed from LSC sources. Effect of the Condition: The costs charged to LSC related to the unallowable case are questioned costs in the amount of $154.61. LASP handled 263 noncitizen cases during the fiscal year of which 170 were charged to LSC funding based on LASP records. This is not a repeat finding. Recommendation: LASP should provide training to intake personnel and staff regarding acceptable documentation required for LSC when handling non- citizens cases. If the necessary information cannot be collected, a non- LSC funding stream should be charged. Views of responsible officials and planned corrective action: LASP (Legal Aid of Southeastern Pennsylvania) has a rigorous compliance protocol that includes weekly compliance team meetings, a review of multiple LegalServer reports for compliance issues, and ongoing compliance and regulatory communications with LASP’s staff. The LASP Compliance Team includes John Farrell, Grants Compliance Specialist, Carolyn Johnson, Chief Counsel, Phillip Hammond, Director of Operations, and Erika Becker, Compliance Specialist. The experienced Compliance Team is tasked with knowing and understanding the LSC (Legal Services Corporation) restrictions and the multiple regulatory obligations to all LASP’s funding sources. LASP Compliance Team provides the following compliance functions: Weekly reviews of case file openings, funding code assignments, and time allocation reports. Ongoing training of the Grants Compliance staff on the capabilities of LegalServer to meet LASP obligations to track case files, advocate time entries, and to ensure that the case time is allocated to the proper funding source. Detailed analysis of individual files noted in the weekly reports as not being properly documented. Erika Becker, Compliance Specialist, emails weekly reports to LASP advocates with links to files that need documentation to meet the assigned funding code. Erika noted during the fiscal year that the file that is the subject of this comment needed to be properly documented and contacted the advocate. The advocate appropriately documented the case file for the assigned funding code. Prompts have been added to LegalServer to alert the LASP advocates to compliance issues that need to be addressed, including directing the advocate to upload all intake documentation. LegalServer prompts require LASP advocates to note that compliance obligations have been met for the case file’s assigned funding code. As a direct response to the audit comment, LASP has implemented a monthly review of open and closed noncitizen case files and advocate time entries to ensure that time entries are allocated to an allowable funding source. LASP’s Compliance Team, with the support of the Executive Director, Shawn Boehringer, requires advocates to follow all funding source restrictions, and provides quarterly training to all LASP staff on compliance issues.