Audit 304957

Finding 2023-101 — Semi-Annual Reports – Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Reporting Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions the organization is required to submit all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted 2 of the 5 approved board meeting minutes. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes are submitted timely. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all board meeting minutes are submitted at the time due.

Finding 2023-101 — Semi-Annual Reports – Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Reporting Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions the organization is required to submit all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted 2 of the 5 approved board meeting minutes. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes are submitted timely. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all board meeting minutes are submitted at the time due.

Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Special Tests and Provisions Questioned Costs: N/A Criteria: All staff who handle cases or matters, or make decisions about case acceptance, must have signed a simple agreement, developed by the recipient, indicating that the signatory: (a) has read and understands the priorities established by the recipient's governing body; (b) has read and understands the definition of an emergency situation and the recipient's procedures for dealing with an emergency that falls outside of the recipient's priorities; and (c) will not undertake any case or matter for the recipient that is not a priority or an emergency. (45 C.F.R. § 1620.6). Condition: 2 of 25 staff selected for testwork did not have a signed simple agreement available for review. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all staff has completed the necessary agreement and ensures that the agreements are available for review. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all staff completes the necessary agreement and ensures that the documentation is available for review.

Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Special Tests and Provisions Questioned Costs: N/A Criteria: All staff who handle cases or matters, or make decisions about case acceptance, must have signed a simple agreement, developed by the recipient, indicating that the signatory: (a) has read and understands the priorities established by the recipient's governing body; (b) has read and understands the definition of an emergency situation and the recipient's procedures for dealing with an emergency that falls outside of the recipient's priorities; and (c) will not undertake any case or matter for the recipient that is not a priority or an emergency. (45 C.F.R. § 1620.6). Condition: 2 of 25 staff selected for testwork did not have a signed simple agreement available for review. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all staff has completed the necessary agreement and ensures that the agreements are available for review. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all staff completes the necessary agreement and ensures that the documentation is available for review.

Finding 2023-101 — Semi-Annual Reports – Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Reporting Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions the organization is required to submit all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted 2 of the 5 approved board meeting minutes. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes are submitted timely. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all board meeting minutes are submitted at the time due.

Finding 2023-101 — Semi-Annual Reports – Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Reporting Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions the organization is required to submit all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted 2 of the 5 approved board meeting minutes. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes are submitted timely. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all board meeting minutes are submitted at the time due.

Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Special Tests and Provisions Questioned Costs: N/A Criteria: All staff who handle cases or matters, or make decisions about case acceptance, must have signed a simple agreement, developed by the recipient, indicating that the signatory: (a) has read and understands the priorities established by the recipient's governing body; (b) has read and understands the definition of an emergency situation and the recipient's procedures for dealing with an emergency that falls outside of the recipient's priorities; and (c) will not undertake any case or matter for the recipient that is not a priority or an emergency. (45 C.F.R. § 1620.6). Condition: 2 of 25 staff selected for testwork did not have a signed simple agreement available for review. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all staff has completed the necessary agreement and ensures that the agreements are available for review. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all staff completes the necessary agreement and ensures that the documentation is available for review.

Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation Titles: Basic Field Grant, Migrant Worker Grant Assistance Listing Number: 09.703030 Award year: 2023 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Special Tests and Provisions Questioned Costs: N/A Criteria: All staff who handle cases or matters, or make decisions about case acceptance, must have signed a simple agreement, developed by the recipient, indicating that the signatory: (a) has read and understands the priorities established by the recipient's governing body; (b) has read and understands the definition of an emergency situation and the recipient's procedures for dealing with an emergency that falls outside of the recipient's priorities; and (c) will not undertake any case or matter for the recipient that is not a priority or an emergency. (45 C.F.R. § 1620.6). Condition: 2 of 25 staff selected for testwork did not have a signed simple agreement available for review. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all staff has completed the necessary agreement and ensures that the agreements are available for review. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all staff completes the necessary agreement and ensures that the documentation is available for review.