Audit 355556

FY End

2024-12-31

Total Expended

$4.04M

Findings

4

Programs

6

Organization: Three Rivers Legal Services, Inc. (FL)

Year: 2024 Accepted: 2025-05-06

Auditor: Purvis Gray & Company

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
559679	2024-001	Significant Deficiency	-	P
559680	2024-002	Significant Deficiency	-	P
1136121	2024-001	Significant Deficiency	-	P
1136122	2024-002	Significant Deficiency	-	P

ALN	Program	Spent	Major	Findings
09.610	2024 Basic Field Grant	$3.18M	Yes	2
16.575	Crime Victim Assistance	$190,029	-	0
09.610	2023 Basic Field Grant	$84,546	Yes	0
64.033	Va Supportive Services for Veteran Families Program	$14,010	-	0
93.044	Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers	$8,291	-	0
93.052	National Family Caregiver Support, Title Iii, Part E	$2,254	-	0

Contacts

Name	Title	Type
NAVNFN7MJFK1	Daniel Leitten	Auditee
3524152327	Andrew Miller	Auditor
No contacts on file

Notes to SEFA

Title: Passed Through to Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Three Rivers Legal Services, 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 Three Rivers Legal Services, Inc., it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Three Rivers Legal Services, Inc. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Three Rivers Legal Services, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No federal awards were passed through to sub-recipients.

Finding Details

Finding 2024-001

Criteria: 45 CFR Part 1644 requires that for each case filed in court by its attorneys on behalf of a client of a recipient, the recipient shall disclose certain information about the case in a report to be filed with LSC semiannually. Condition: During our audit we noted one case out of a sample of 60 cases that was not included on either of the semiannual reports filed with LSC in 2024. Cause: The one case noted was not captured by the Three Rivers Legal Services, Inc.’s (the Organization) process for case disclosure until after the second semiannual report for 2024 had been filed. Effect: The Organization did not comply with the compliance requirement in a timely manner for the one case noted. Questioned Costs: None Recommendation: We recommend that the Organization review its policies and procedures for capturing cases required to be disclosed with applicable employees to ensure that all cases for a given period are included on the disclosure report related to the period in which they occurred.

Finding 2024-002

Criteria: 2 CFR 200.303(a) and 45 CFR 1635 establishes that recipients must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. One of the Organization’s internal controls for ensuring such compliance is that each employee’s supervisor reviews and approves all time and attendance reports. Condition: During our audit we noted one timesheet out of a sample of 40 that did not have documentation of review by the employee’s supervisor. Cause: There was a lapse in the internal control process to ensure documentation of timely and proper review of timesheets. Effect: Lack of timesheet review by a supervisor who is familiar with a given employee’s responsibilities could result in charges to federal awards that are in excess of what was actually earned, or incorrect allocations of expenditures to various awards. Questioned Costs: None Recommendation: We recommend the Organization review payroll policies and procedures with applicable employees to ensure compliance with documented procedures.

Finding 2024-001

Criteria: 45 CFR Part 1644 requires that for each case filed in court by its attorneys on behalf of a client of a recipient, the recipient shall disclose certain information about the case in a report to be filed with LSC semiannually. Condition: During our audit we noted one case out of a sample of 60 cases that was not included on either of the semiannual reports filed with LSC in 2024. Cause: The one case noted was not captured by the Three Rivers Legal Services, Inc.’s (the Organization) process for case disclosure until after the second semiannual report for 2024 had been filed. Effect: The Organization did not comply with the compliance requirement in a timely manner for the one case noted. Questioned Costs: None Recommendation: We recommend that the Organization review its policies and procedures for capturing cases required to be disclosed with applicable employees to ensure that all cases for a given period are included on the disclosure report related to the period in which they occurred.

Finding 2024-002

Criteria: 2 CFR 200.303(a) and 45 CFR 1635 establishes that recipients must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. One of the Organization’s internal controls for ensuring such compliance is that each employee’s supervisor reviews and approves all time and attendance reports. Condition: During our audit we noted one timesheet out of a sample of 40 that did not have documentation of review by the employee’s supervisor. Cause: There was a lapse in the internal control process to ensure documentation of timely and proper review of timesheets. Effect: Lack of timesheet review by a supervisor who is familiar with a given employee’s responsibilities could result in charges to federal awards that are in excess of what was actually earned, or incorrect allocations of expenditures to various awards. Questioned Costs: None Recommendation: We recommend the Organization review payroll policies and procedures with applicable employees to ensure compliance with documented procedures.