FAC Explorer

Audit 326966

FY End
2024-06-30
Total Expended
$3.70M
Findings
10
Programs
11
Organization: Legal Aid of Southeastern Pennsylvania, Inc. (PA)
Year: 2024 Accepted: 2024-11-01
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504405 2024-002 Significant Deficiency - P
504406 2024-002 Significant Deficiency - P
504407 2024-002 Significant Deficiency - P
504408 2024-002 Significant Deficiency - P
504409 2024-002 Significant Deficiency - P
1080847 2024-002 Significant Deficiency - P
1080848 2024-002 Significant Deficiency - P
1080849 2024-002 Significant Deficiency - P
1080850 2024-002 Significant Deficiency - P
1080851 2024-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
09.U01 Legal Services Corporation $1.59M Yes 1
93.667 Social Services Block Grant $532,798 - 0
09.U01 Legal Services Corporation - Pai $204,348 Yes 1
09.U01 Legal Services Corporation - Pro Bono Initiative $140,761 Yes 1
09.U01 Legal Services Corporation - Disaster Services $98,356 Yes 1
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $96,796 - 0
14.537 Eviction Protection Grant Program $90,414 - 0
14.218 Community Development Block Grants/entitlement Grants $50,276 - 0
64.033 Va Supportive Services for Veteran Families Program $34,170 - 0
09.U01 Legal Services Corporation - Technology Initiative $15,750 Yes 1
16.575 Crime Victim Assistance $4,172 - 0

Contacts

Name Title Type
MNVEJFEMKAJ4 Shawn Boehringer Auditee
4843226463 Lisa A. Ritter Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying schedule is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements. 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 (Uniform Guidance). Such expenditures are recognized following the Legal Services Corporation Regulations (45 CFR Part 1630), 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: LASP 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 (schedule) presents activities in all of the federal awards programs of Legal Aid of Southeastern Pennsylvania, Inc. (LASP). All financial assistance received directly from federal agencies, as well as financial assistance passed through other governmental agencies or not-for-profit organizations, is included in the schedule.

Finding Details

Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.
Finding 2024-002
FINDING: 2024-002 Private Attorney Involvement (PAI) Significant Deficiency U.S. Congress via Legal Services Corporation (ALN 09.U01.339141) Statement of Condition: During our audit, we noted that LASP did not meet the adjusted PAI requirement of $278,524. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: Although procedures were in place, the procedures did not produce an accurate estimate of the potential shortfall in order to request an adequate wavier. Effect of the Condition: The PAI requirement for 2024 of $278,524, consists of the current year amount of $247,311 calculated by multiplying the base grant by 12.5% plus the prior year shortfall of $81,213. The 2024 PAI actual amount spent was $204,348 resulting in a shortfall of $74,176 and therefore will be added to the 2025 PAI requirement. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: Management agrees with the finding, see corrective action plan.