FAC Explorer

Audit 34246

FY End
2022-12-31
Total Expended
$5.29M
Findings
2
Programs
16
Organization: Montana Legal Services Association Grantee 927000 (MT)
Year: 2022 Accepted: 2023-05-29
Auditor: Kcoe Isom LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29919 2022-001 - - P
606361 2022-001 - - P

Programs

ALN Program Spent Major Findings
09.927 Legal Services Corporation/lsc Technology Grants $2.12M Yes 1
21.023 Emergency Rental Assistance Program $1.15M Yes 0
16.815 Tribal Civil and Criminal Legal Assistance Grants, Training and Technical Assistance $656,816 - 0
94.006 Americorps $238,340 - 0
16.582 Crime Victim Assistance/discretionary Grants $235,179 - 0
16.575 Crime Victim Assistance $177,291 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $148,393 - 0
16.524 Legal Assistance for Victims $101,632 - 0
14.537 Eviction Protection Grant Program $45,787 - 0
14.169 Housing Counseling Assistance Program $35,838 - 0
14.267 Continuum of Care Program $32,769 - 0
16.588 Violence Against Women Formula Grants $24,935 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,661 - 0
14.218 Community Development Block Grants/entitlement Grants $6,468 - 0
64.033 Va Supportive Services for Veteran Families Program $2,596 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $242 - 0

Contacts

Name Title Type
LLMBGL173UJ4 Alison Paul Auditee
4064429830 Annette Hill Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of MLSA for the year ended December 31, 2022 and 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of MLSA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MLSA. Expenditures are reported on the accrual basis of accounting which is the same method used to prepare the financial statements. 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: MLSA has not elected to use the de minimis rate of 10% provided for by 2 CFR 200.414(f). MLSA is using an approved rate, subject to the terms of individual grant awards.

Finding Details

Finding 2022-001
#2022-001. Legal Services Corporation Grants, AL No. 09.927 Condition: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. Criteria: MLSA?s grant award includes a condition that at least sixty percent of its board membership be comprised of attorney members. MLSA?s current board membership does not comply with this requirement. Effect: There is insufficient attorney member representation on MLSA?s board of trustees. Questioned Costs: No questioned costs were observed as a result of this condition. Perspective: Eight of fourteen positions currently filled are attorney members. There are fifteen potential board positions, of which nine should be filled by attorney members. MLSA has not complied with the reporting requirements related to this condition. Cause: MLSA management is aware of the requirement but was not successful in recruiting sufficient members to achieve compliance by year-end to replace the previous attorney board member. Recommendation: We recommend MLSA?s board and management continue its recruitment efforts to achieve compliance. Management Response: See management?s Corrective Action Plan on page 34.
Finding 2022-001
#2022-001. Legal Services Corporation Grants, AL No. 09.927 Condition: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. Criteria: MLSA?s grant award includes a condition that at least sixty percent of its board membership be comprised of attorney members. MLSA?s current board membership does not comply with this requirement. Effect: There is insufficient attorney member representation on MLSA?s board of trustees. Questioned Costs: No questioned costs were observed as a result of this condition. Perspective: Eight of fourteen positions currently filled are attorney members. There are fifteen potential board positions, of which nine should be filled by attorney members. MLSA has not complied with the reporting requirements related to this condition. Cause: MLSA management is aware of the requirement but was not successful in recruiting sufficient members to achieve compliance by year-end to replace the previous attorney board member. Recommendation: We recommend MLSA?s board and management continue its recruitment efforts to achieve compliance. Management Response: See management?s Corrective Action Plan on page 34.