FAC Explorer

Audit 307341

FY End
2023-12-31
Total Expended
$2.27M
Findings
2
Programs
1
Organization: Central Minnesota Legal Services (MN)
Year: 2023 Accepted: 2024-05-28
Auditor: Harrington Langer & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398596 2023-001 - - F
975038 2023-001 - - F

Programs

ALN Program Spent Major Findings
09.U01 Legal Services Corporation $2.27M Yes 1

Contacts

Name Title Type
SEPRBBBMP583 Daniel Morris Auditee
6123328151 Anna Anderson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1. BASIS OF PRESENTATION Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Central Minnesota Legal Services under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 US 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 Central Minnesota Legal Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Minnesota Legal Services. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Central Minnesota Legal Services 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 (the Schedule) includes the federal grant activity of Central Minnesota Legal Services under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 US 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 Central Minnesota Legal Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Minnesota Legal Services.
Title: NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Central Minnesota Legal Services under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 US 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 Central Minnesota Legal Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Minnesota Legal Services. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Central Minnesota Legal Services has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3. INDIRECT COST RATE Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Central Minnesota Legal Services under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 US 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 Central Minnesota Legal Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Minnesota Legal Services. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Central Minnesota Legal Services has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Central Minnesota Legal Services has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-1 Physical Inventory of Property not completed Criteria: 45 C.F.R. § 1631; LSC Financial Guide states that the auditee must perform a physical inventory of property listed in the property subsidiary ledger within the past two years. Cause: The Organization started to perform the physical inventory during the year, but due to the unforeseen absence of a key staff member of the Finance and Administration staff, the Organization was unable to finish the inventory by year-end. Effect: The Organization did not meet the LSC requirements related to property purchased with LSC funds. Questioned Costs: None. Repeated Finding: No. Recommendation: We recommend the Organization take the necessary steps to ensure that a physical inventory of property is taken at least every two years. Views of responsible officials and Planned Corrective Actions: The Organization agrees with the finding. The Organization will ensure that the appropriate steps are taken to make sure there is a physical inventory of property taken at least every two years.
Finding 2023-001
2023-1 Physical Inventory of Property not completed Criteria: 45 C.F.R. § 1631; LSC Financial Guide states that the auditee must perform a physical inventory of property listed in the property subsidiary ledger within the past two years. Cause: The Organization started to perform the physical inventory during the year, but due to the unforeseen absence of a key staff member of the Finance and Administration staff, the Organization was unable to finish the inventory by year-end. Effect: The Organization did not meet the LSC requirements related to property purchased with LSC funds. Questioned Costs: None. Repeated Finding: No. Recommendation: We recommend the Organization take the necessary steps to ensure that a physical inventory of property is taken at least every two years. Views of responsible officials and Planned Corrective Actions: The Organization agrees with the finding. The Organization will ensure that the appropriate steps are taken to make sure there is a physical inventory of property taken at least every two years.