FAC Explorer

Audit 307082

FY End
2023-12-31
Total Expended
$18.39M
Findings
2
Programs
11
Organization: Legal Aid of Northwest Texas (TX)
Year: 2023 Accepted: 2024-05-23
Auditor: Weaver and Tidwell LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398400 2023-001 Significant Deficiency - B
974842 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
09.U01 Basic Field Grant $12.00M Yes 1
21.023 Emergency Rental Assistance Program $2.79M Yes 0
16.575 Crime Victim Assistance $2.16M - 0
93.568 Low-Income Home Energy Assistance $556,330 - 0
09.U04 Lsc Supplemental Disaster $320,751 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $317,490 - 0
21.008 Low Income Taxpayer Clinics $101,409 - 0
09.U02 Pro Bono Innovation Fund $94,938 Yes 0
09.U03 Tech Improvement Grant $35,000 Yes 0
16.524 Legal Assistance for Victims $13,771 - 0
64.033 Va Supportive Services for Veteran Families Program $6,764 - 0

Contacts

Name Title Type
VGNQLASS2ZG6 Kristin Horzen Auditee
8173395339 Jackie Gonzalez Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Awards (the Schedules) include the federal and state grant activity of Legal Aid of NorthWest Texas (LANWT) under programs of the federal and state government for the year ended December 31, 2023. The information in the Schedule of Expenditures of Federal Awards 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). The information in the Schedule of Expenditures of State Awards is presented in accordance with the requirements of the Texas Grant Management Standards (TxGMS). Because the Schedules present only a selected portion of the operations of Legal Aid of NorthWest Texas, they are not intended to and do not present the financial position, changes in net assets, or cash flows of LANWT. The Schedules are presented using the accrual basis of accounting. The expenditures are reported based on LANWT’s year-end. Expenditure reports to funding agencies are prepared based on award periods. See Note 1 of the Notes to the Financial Statements for LANWT’s significant accounting policies. De Minimis Rate Used: N Rate Explanation: Uniform Guidance allows non-federal entities, such as LANWT, to elect to charge a de minimis rate of ten percent of modified direct costs as its indirect cost rate that may be used indefinitely. LANWT chose not to utilize the de minimis rate. The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Awards (the Schedules) include the federal and state grant activity of Legal Aid of NorthWest Texas (LANWT) under programs of the federal and state government for the year ended December 31, 2023. The information in the Schedule of Expenditures of Federal Awards 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). The information in the Schedule of Expenditures of State Awards is presented in accordance with the requirements of the Texas Grant Management Standards (TxGMS). Because the Schedules present only a selected portion of the operations of Legal Aid of NorthWest Texas, they are not intended to and do not present the financial position, changes in net assets, or cash flows of LANWT. The Schedules are presented using the accrual basis of accounting. The expenditures are reported based on LANWT’s year-end. Expenditure reports to funding agencies are prepared based on award periods. See Note 1 of the Notes to the Financial Statements for LANWT’s significant accounting policies.
Title: Indirect Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Awards (the Schedules) include the federal and state grant activity of Legal Aid of NorthWest Texas (LANWT) under programs of the federal and state government for the year ended December 31, 2023. The information in the Schedule of Expenditures of Federal Awards 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). The information in the Schedule of Expenditures of State Awards is presented in accordance with the requirements of the Texas Grant Management Standards (TxGMS). Because the Schedules present only a selected portion of the operations of Legal Aid of NorthWest Texas, they are not intended to and do not present the financial position, changes in net assets, or cash flows of LANWT. The Schedules are presented using the accrual basis of accounting. The expenditures are reported based on LANWT’s year-end. Expenditure reports to funding agencies are prepared based on award periods. See Note 1 of the Notes to the Financial Statements for LANWT’s significant accounting policies. De Minimis Rate Used: N Rate Explanation: Uniform Guidance allows non-federal entities, such as LANWT, to elect to charge a de minimis rate of ten percent of modified direct costs as its indirect cost rate that may be used indefinitely. LANWT chose not to utilize the de minimis rate. Uniform Guidance allows non-federal entities, such as LANWT, to elect to charge a de minimis rate of ten percent of modified direct costs as its indirect cost rate that may be used indefinitely. LANWT chose not to utilize the de minimis rate.

Finding Details

Finding 2023-001
Finding 2023-001 Major Federal Program: 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Costs and Cost Principles Criteria: The Compliance Supplement for Audits of LSC Recipients and LSC Regulations 45 CFR§ 1631.3 requires that any capital improvements using more than $25,000 of LSC Funds have documented requests for LSC approval and that approval has been granted within 30 days. Audit procedures revealed that capital improvements of $45,000 related to roof repairs were not approved by LSC. Condition: (X) Compliance Finding (X) Significant Deficiency ( ) Material Weakness Context: Capital improvements of $45,000 related to roof repairs were not approved by LSC within 30 days of occurring under exigent circumstances. Effect and Questioned Costs: Repair costs of $45,000, although not approved in accordance with LSC guidelines, were expended on allowable costs. Likely Questioned costs were indeterminable. Recommendation: We recommend review procedures be put in place to ensure the all capital improvements are approved appropriately prior to purchase or within 30 days of occurring under exigent circumstances. Response: See Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Major Federal Program: 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Costs and Cost Principles Criteria: The Compliance Supplement for Audits of LSC Recipients and LSC Regulations 45 CFR§ 1631.3 requires that any capital improvements using more than $25,000 of LSC Funds have documented requests for LSC approval and that approval has been granted within 30 days. Audit procedures revealed that capital improvements of $45,000 related to roof repairs were not approved by LSC. Condition: (X) Compliance Finding (X) Significant Deficiency ( ) Material Weakness Context: Capital improvements of $45,000 related to roof repairs were not approved by LSC within 30 days of occurring under exigent circumstances. Effect and Questioned Costs: Repair costs of $45,000, although not approved in accordance with LSC guidelines, were expended on allowable costs. Likely Questioned costs were indeterminable. Recommendation: We recommend review procedures be put in place to ensure the all capital improvements are approved appropriately prior to purchase or within 30 days of occurring under exigent circumstances. Response: See Corrective Action Plan.