FAC Explorer

Audit 309302

FY End
2023-12-31
Total Expended
$10.91M
Findings
2
Programs
18
Organization: Southeast Louisiana Legal Services Corporation (LA)
Year: 2023 Accepted: 2024-06-20
Auditor: Duplantier Hrapmann Hogan & Maher LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401275 2023-001 - - E
977717 2023-001 - - E

Programs

ALN Program Spent Major Findings
09.009 Legal Services Corporation - Basic Field $4.84M Yes 1
09.009 Legal Services Corporation - Disaster Supplemental Appropriation - Gt-21dsa-00005 $2.56M Yes 0
21.023 Emergency Rental Assistance Program $1.98M Yes 0
14.537 Eviction Protection Grant Program $254,878 - 0
21.008 Low Income Taxpayer Clinics $114,818 - 0
93.658 Foster Care_title IV-E $97,403 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $75,910 - 0
09.009 Legal Services Corporation - Pbif Sustainability - Gt-Pb22s-00002 $75,017 Yes 0
64.056 Legal Services for Homeless Veterans and Veterans At-Risk for Homelessness $54,805 - 0
09.009 Equal Justice Works Design $53,525 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $48,597 - 0
16.575 Crime Victim Assistance $48,291 - 0
64.033 Va Supportive Services for Veteran Families Program $39,741 - 0
16.524 Legal Assistance for Victims $35,980 - 0
09.009 Legal Services Corporation - Pbif Br Eviction $13,614 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $6,776 - 0
09.009 Legal Services Corporation - Tech Improvement - Ad-Tg21t-0015 $1,278 Yes 0
14.218 Community Development Block Grants/entitlement Grants $200 - 0

Contacts

Name Title Type
YQK9NCCAM3D6 Laura Tuggle Auditee
5045291000 Michelle Cunningham Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Southeast Louisiana Legal Services Corporation and is presented on the accrual basis of accounting. Grant revenues are recorded, for financial reporting purposes, when Southeast Louisiana Legal Services Corporation has met the cost of reimbursement or funding qualifications for the respective grants. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2023, the Corporation did elect to use the 10% de minimis cost rate covered in §200.414 of the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of Southeast Louisiana Legal Services Corporation under programs of the federal 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule of expenditures of federal awards presents only a selected portion of the operations of Southeast Louisiana Legal Services Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southeast Louisiana Legal Services Corporation.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Southeast Louisiana Legal Services Corporation and is presented on the accrual basis of accounting. Grant revenues are recorded, for financial reporting purposes, when Southeast Louisiana Legal Services Corporation has met the cost of reimbursement or funding qualifications for the respective grants. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2023, the Corporation did elect to use the 10% de minimis cost rate covered in §200.414 of the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Southeast Louisiana Legal Services Corporation and is presented on the accrual basis of accounting. Grant revenues are recorded, for financial reporting purposes, when Southeast Louisiana Legal Services Corporation has met the cost of reimbursement or funding qualifications for the respective grants.
Title: De Minimis Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Southeast Louisiana Legal Services Corporation and is presented on the accrual basis of accounting. Grant revenues are recorded, for financial reporting purposes, when Southeast Louisiana Legal Services Corporation has met the cost of reimbursement or funding qualifications for the respective grants. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2023, the Corporation did elect to use the 10% de minimis cost rate covered in §200.414 of the Uniform Guidance. During the year ended December 31, 2023, the Corporation did elect to use the 10% de minimis cost rate covered in §200.414 of the Uniform Guidance.
Title: Contract Compliance - Legal Service Corporation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Southeast Louisiana Legal Services Corporation and is presented on the accrual basis of accounting. Grant revenues are recorded, for financial reporting purposes, when Southeast Louisiana Legal Services Corporation has met the cost of reimbursement or funding qualifications for the respective grants. De Minimis Rate Used: Y Rate Explanation: During the year ended December 31, 2023, the Corporation did elect to use the 10% de minimis cost rate covered in §200.414 of the Uniform Guidance. Legal Services Corporation requires that the Corporation expend 12.5% of their funding towards private attorney involvement. The contract compliance condition was satisfied for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Condition: During the performance of the audit, we selected a sample of 71 case files to assess Southeast Louisiana Legal Services Corporation’s compliance with the applicable requirements of 45 C.F.R. Parts 1600-1644 and the other applicable statutory mandates identified in Legal Services Corporation’s Compliance Supplement for Audits of LSC Recipients. 1 of the 71 case files could not be physically located and could not be provided at the time of testing during the audit. As a result, it could not be determined if the case file selected for testing contained a signed retainer agreement or a signed citizenship attestation form. Criteria: For each case reported to LSC, grantees shall capture and maintain case and client information necessary for effective case management. LSC grantees must execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Cases reported to LSC must comply with the citizenship or alien eligibility requirements of 45 CFR Part 1626.30 The program must document compliance with either § 1626.4 (that the applicant qualifies under specific anti-abuse laws regardless of citizenship or alienage) or § 1626.5 (either the applicant is a U.S. citizen or has a qualifying immigration status). This citizenship attestation may be on a separate document or may be contained within another document (such as an intake sheet or retainer agreement), provided there is a separate signature line tied only to the citizenship attestation. Cause: The electronic case file information was documented within Southeast Louisiana Legal Services Corporation case file management system, but the physical file including the case’s signed retainer agreement and signed citizenship attestation form could not be located at the time of testing. Effect: Southeast Louisiana Legal Services Corporation is not in compliance with the terms and conditions of the LSC Basic Field Award requirement for obtaining a signed retainer agreement and signed citizenship attestation form. Non-compliance with the LSC Basic Field Award could result in reduced awards in subsequent years. Recommendation: We recommend that Southeast Louisiana Legal Services Corporation obtain a signed retainer agreement and signed citizenship attestation form in accordance with the compliance requirements of the Legal Services Corporation.
Finding 2023-001
Condition: During the performance of the audit, we selected a sample of 71 case files to assess Southeast Louisiana Legal Services Corporation’s compliance with the applicable requirements of 45 C.F.R. Parts 1600-1644 and the other applicable statutory mandates identified in Legal Services Corporation’s Compliance Supplement for Audits of LSC Recipients. 1 of the 71 case files could not be physically located and could not be provided at the time of testing during the audit. As a result, it could not be determined if the case file selected for testing contained a signed retainer agreement or a signed citizenship attestation form. Criteria: For each case reported to LSC, grantees shall capture and maintain case and client information necessary for effective case management. LSC grantees must execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Cases reported to LSC must comply with the citizenship or alien eligibility requirements of 45 CFR Part 1626.30 The program must document compliance with either § 1626.4 (that the applicant qualifies under specific anti-abuse laws regardless of citizenship or alienage) or § 1626.5 (either the applicant is a U.S. citizen or has a qualifying immigration status). This citizenship attestation may be on a separate document or may be contained within another document (such as an intake sheet or retainer agreement), provided there is a separate signature line tied only to the citizenship attestation. Cause: The electronic case file information was documented within Southeast Louisiana Legal Services Corporation case file management system, but the physical file including the case’s signed retainer agreement and signed citizenship attestation form could not be located at the time of testing. Effect: Southeast Louisiana Legal Services Corporation is not in compliance with the terms and conditions of the LSC Basic Field Award requirement for obtaining a signed retainer agreement and signed citizenship attestation form. Non-compliance with the LSC Basic Field Award could result in reduced awards in subsequent years. Recommendation: We recommend that Southeast Louisiana Legal Services Corporation obtain a signed retainer agreement and signed citizenship attestation form in accordance with the compliance requirements of the Legal Services Corporation.