FAC Explorer

Audit 354261

FY End
2024-12-31
Total Expended
$10.21M
Findings
14
Programs
10
Organization: Community Legal Services (AZ)
Year: 2024 Accepted: 2025-04-22
Auditor: Snyder & Brown CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555655 2024-101 Significant Deficiency - I
555656 2024-101 Significant Deficiency - I
555657 2024-101 Significant Deficiency - I
555658 2024-101 Significant Deficiency - I
555659 2024-101 Significant Deficiency - I
555660 2024-101 Significant Deficiency - I
555661 2024-101 Significant Deficiency - I
1132097 2024-101 Significant Deficiency - I
1132098 2024-101 Significant Deficiency - I
1132099 2024-101 Significant Deficiency - I
1132100 2024-101 Significant Deficiency - I
1132101 2024-101 Significant Deficiency - I
1132102 2024-101 Significant Deficiency - I
1132103 2024-101 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
09.703 Basic Field Grant $6.07M Yes 1
09.703 Migrant Worker Grant $375,323 Yes 1
93.558 Temporary Assistance for Needy Families $274,040 - 0
16.575 Crime Victim Assistance $222,335 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $160,508 Yes 1
21.008 Low Income Taxpayer Clinics $98,677 - 0
09.703 Technology Initiative $20,664 Yes 1
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $15,423 - 0
93.569 Community Services Block Grant $1,406 - 0
64.033 Va Supportive Services for Veteran Families Program $1,224 - 0

Contacts

Name Title Type
HKVPQU7GVLU7 Leesa Bowman Auditee
6022583434 Dylan Brown Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Accounting Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Legal Services Corporation (LSC) Compliance Supplement, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: Y Rate Explanation: Community Legal Services has elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Community Legal Services under programs of the federal government for the year ended December 31, 2024. The information 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). The addition of nonfederal awards in the schedule of expenditures of federal and nonfederal awards is not required by Uniform Guidance and is also not a required part of the financial statements. Because the schedule presents only a selected portion of the operations of Community Legal Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Legal Services.
Title: Note 3 - Assistance Listing Number Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Legal Services Corporation (LSC) Compliance Supplement, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: Y Rate Explanation: Community Legal Services has elected to use the 10% de minimis cost rate. The program titles and Assistance Listing numbers were obtained from the federal or passthrough grantor or the 2024 Federal Assistance Listings.
Title: Note 5 - Program Income Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Legal Services Corporation (LSC) Compliance Supplement, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: Y Rate Explanation: Community Legal Services has elected to use the 10% de minimis cost rate. Program income totaling $175,863 was applied to expenditures related to the Basic Field grant during the year.
Title: Note 6 - Subrecipients Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Legal Services Corporation (LSC) Compliance Supplement, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: Y Rate Explanation: Community Legal Services has elected to use the 10% de minimis cost rate. The organization did not pass through any funds to subrecipients during the year.

Finding Details

Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.
Finding 2024-101
Federal program information: Funding agencies: Legal Services Corporation, U.S. Department of Treasury Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 09.703030, 21.027 Award year: 2024 Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C- 73-22-060-X-00 Pass-Through grantors: Arizona Department of Public Safety, Arizona Foundation for Legal Services and Education, Maricopa County, Arizona Compliance Requirements: Procurement Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions and the Coronavirus State and Local Fiscal Recovery requirements the organization should establish and follow procurement policies and procedures. The procurement policies established by CLS require 2 informal quotes for purchases exceeding $2,000, but less than $10,000. Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork there was no informal quotes obtained as required by the organization’s policies. Cause and Effect: The organization did not follow its policies for procurement. The organization may not have received the most competitive price for goods and services purchased under the grant. Auditors’ Recommendations: The organization should ensure that it is following it policies and procedures for procurement.