Audit 308074

FY End

2023-12-31

Total Expended

$1.19M

Findings

4

Programs

6

Organization: Legal Aid of Wyoming, Inc. (WY)

Year: 2023 Accepted: 2024-06-04

Auditor: Green & Associates LLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
399926	2023-001	Material Weakness	Yes	B
399927	2023-001	Material Weakness	Yes	B
976368	2023-001	Material Weakness	Yes	B
976369	2023-001	Material Weakness	Yes	B

ALN	Program	Spent	Major	Findings
09.951	Legal Services Corporation - Basic	$696,607	Yes	1
09.951	Legal Services Corporation - Native American	$241,878	Yes	1
93.044	Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers	$155,467	-	0
21.027	Coronavirus State and Local Fiscal Recovery Funds	$54,078	-	0
64.056	Legal Services for Homeless Veterans	$24,272	-	0
16.815	Tribal Civil and Criminal Legal Assistance Grants, Training and Technical Assistance	$16,035	-	0

Contacts

Name	Title	Type
SMZXKG3BJ4C1	Raymond MacChia	Auditee
3074320807	David Green	Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: General: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Legal Aid of Wyoming, Inc. ("LAW"). All federal financial assistance received by the reporting entity directly from federal agencies, as well as federal financial assistance passed through other government agencies, in included on the schedule. Basis of Presentation: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal financial assistance provided to sub recipients is treated as an expenditure when it is paid to the sub recipient. De Minimis Rate Used: Y Rate Explanation: Legal Aid of Wyoming uses the de minimis cost rate of 10% The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Legal Aid of Wyoming, Inc. ("LAW"). All federal financial assistance received by the reporting entity directly from federal agencies, as well as federal financial assistance passed through other government agencies, in included on the schedule.

Title: Basis of Presentation Accounting Policies: General: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Legal Aid of Wyoming, Inc. ("LAW"). All federal financial assistance received by the reporting entity directly from federal agencies, as well as federal financial assistance passed through other government agencies, in included on the schedule. Basis of Presentation: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal financial assistance provided to sub recipients is treated as an expenditure when it is paid to the sub recipient. De Minimis Rate Used: Y Rate Explanation: Legal Aid of Wyoming uses the de minimis cost rate of 10% The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal financial assistance provided to sub recipients is treated as an expenditure when it is paid to the sub recipient.

Finding Details

Finding 2023-001

Criteria: Under the requirements 45 CFR 1630 Cost Standards and Procedures, the Organization is required to accurately distribute costs incurred in each program using a manner that benefits the grant or contract and other work in a reasonable proportion to the benefits received. Conditions/Context: The allocation of indirect costs related to the programs were not reflective of the benefits received by each program. Cause: The accounting manual dictates that the cost be allocated quarterly based on the hours worked on each program. The deficiency was caused by the allocations not being updated during hte year to reflect actual hours worked. Effect: The failure to update the cost allocations resulted in costs being allocated to various programs that was not reflective of the benefits they actually received. Recommendation: We recommend the Organization review it's processes around the cost allocation method and devise a program to ensure the cost allocation is updated quarterly based on actual hours consumed by each program.

Finding 2023-001

Criteria: Under the requirements 45 CFR 1630 Cost Standards and Procedures, the Organization is required to accurately distribute costs incurred in each program using a manner that benefits the grant or contract and other work in a reasonable proportion to the benefits received. Conditions/Context: The allocation of indirect costs related to the programs were not reflective of the benefits received by each program. Cause: The accounting manual dictates that the cost be allocated quarterly based on the hours worked on each program. The deficiency was caused by the allocations not being updated during hte year to reflect actual hours worked. Effect: The failure to update the cost allocations resulted in costs being allocated to various programs that was not reflective of the benefits they actually received. Recommendation: We recommend the Organization review it's processes around the cost allocation method and devise a program to ensure the cost allocation is updated quarterly based on actual hours consumed by each program.

Finding 2023-001

Criteria: Under the requirements 45 CFR 1630 Cost Standards and Procedures, the Organization is required to accurately distribute costs incurred in each program using a manner that benefits the grant or contract and other work in a reasonable proportion to the benefits received. Conditions/Context: The allocation of indirect costs related to the programs were not reflective of the benefits received by each program. Cause: The accounting manual dictates that the cost be allocated quarterly based on the hours worked on each program. The deficiency was caused by the allocations not being updated during hte year to reflect actual hours worked. Effect: The failure to update the cost allocations resulted in costs being allocated to various programs that was not reflective of the benefits they actually received. Recommendation: We recommend the Organization review it's processes around the cost allocation method and devise a program to ensure the cost allocation is updated quarterly based on actual hours consumed by each program.

Finding 2023-001

Criteria: Under the requirements 45 CFR 1630 Cost Standards and Procedures, the Organization is required to accurately distribute costs incurred in each program using a manner that benefits the grant or contract and other work in a reasonable proportion to the benefits received. Conditions/Context: The allocation of indirect costs related to the programs were not reflective of the benefits received by each program. Cause: The accounting manual dictates that the cost be allocated quarterly based on the hours worked on each program. The deficiency was caused by the allocations not being updated during hte year to reflect actual hours worked. Effect: The failure to update the cost allocations resulted in costs being allocated to various programs that was not reflective of the benefits they actually received. Recommendation: We recommend the Organization review it's processes around the cost allocation method and devise a program to ensure the cost allocation is updated quarterly based on actual hours consumed by each program.