Audit 304578

FY End
2023-12-31
Total Expended
$10.99M
Findings
8
Programs
20
Organization: Legal Services Alabama, INC (AL)
Year: 2023 Accepted: 2024-04-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
394687 2023-003 Significant Deficiency - P
394688 2023-003 Significant Deficiency - P
394689 2023-003 Significant Deficiency - P
394690 2023-003 Significant Deficiency - P
971129 2023-003 Significant Deficiency - P
971130 2023-003 Significant Deficiency - P
971131 2023-003 Significant Deficiency - P
971132 2023-003 Significant Deficiency - P

Contacts

Name Title Type
WDCTMQ6PJPT5 David Roberson Auditee
3342230251 Jeri S Groce Auditor
No contacts on file

Notes to SEFA

Title: 1. BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the Legal Services Corporation Regulations (45 CFR Part 1630) or 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: Legal Services Alabama, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Legal Services Alabama, Inc. under programs of the federal government for the year ended December 31, 2023. 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 Services Alabama, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Legal Services Alabama, Inc.
Title: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the Legal Services Corporation Regulations (45 CFR Part 1630) or 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: Legal Services Alabama, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the Legal Services Corporation Regulations (45 CFR Part 1630) or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Legal Services Alabama, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Grant - FAL # 9.601037 Criteria: 45 CFR Section 1620 requires recipients to establish priorities for the use of its LSC and non-LSC resources. In addition, the recipient’s case files must support the priorities outlined in the written plan. 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients to disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, one case was coded to a legal problem code that does not fall under the established priorities. Of the 71 case files tested, two cases met the requirements for disclosure and one of those cases was not properly disclosed to LSC. Cause: The assigned attorney did not properly close the case resulting in inaccurate case data and required case disclosure was omitted. Effect: LSA is not in compliance with case requirements. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.