Audit 354787

FY End
2024-12-31
Total Expended
$10.92M
Findings
8
Programs
17
Organization: Legal Services Alabama, INC (AL)
Year: 2024 Accepted: 2025-04-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
556089 2024-004 Significant Deficiency Yes P
556090 2024-004 Significant Deficiency Yes P
556091 2024-004 Significant Deficiency Yes P
556092 2024-004 Significant Deficiency Yes P
1132531 2024-004 Significant Deficiency Yes P
1132532 2024-004 Significant Deficiency Yes P
1132533 2024-004 Significant Deficiency Yes P
1132534 2024-004 Significant Deficiency Yes P

Contacts

Name Title Type
WDCTMQ6PJPT5 Laneita Littleton Auditee
3342230251 Jeri S Groce Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Legal Services Alabama, Inc. under programs of the federal government for the year ended December 31, 2024. The information in this schedule 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 Legal Services Alabama, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Legal Services Alabama, Inc. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the Legal Services Corporation Regulations (45 CFR Part 1630) or 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: Legal Services Alabama, Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-004 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation (LSC) Basic Field Grant, Disaster Project Grant, Disaster Grant Incurred Cost, and Technology Innovation Grant - FAL # 9.601037 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, none of the cases required disclosure. WA tested an additional 25 cases specifically for section 1644; seven cases met the requirements for disclosure and two of those cases were not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose three cases. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.