FAC Explorer

Audit 356803

FY End
2024-12-31
Total Expended
$8.11M
Findings
2
Programs
19
Organization: Montana Legal Services Association Grantee 927000 (MT)
Year: 2024 Accepted: 2025-05-21
Auditor: Kcoe Isom LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561191 2024-002 - - N
1137633 2024-002 - - N

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $2.30M Yes 0
16.596 Trible Justice Assistance $407,591 - 0
16.582 Crime Victim Assistance/discretionary Grants $307,741 - 0
94.006 Americorps State and National 94.006 $238,669 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $225,637 - 0
16.815 Tribal Civil and Criminal Legal Assistance Grants, Training and Technical Assistance $208,329 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $199,866 - 0
14.537 Eviction Protection Grant Program $190,954 - 0
16.524 Legal Assistance for Victims $117,357 - 0
94.021 Americorps Volunteer Generation Fund 94.021 $96,930 - 0
09.927 Legal Services Corporation/lsc Technology Grants $62,177 Yes 0
64.033 Va Supportive Services for Veteran Families Program $46,653 - 0
16.588 Violence Against Women Formula Grants $31,359 - 0
14.267 Continuum of Care Program $26,491 - 0
64.056 Legal Services for Veterans Grants $25,201 - 0
16.320 Services for Trafficking Victims $13,804 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $12,478 - 0
14.169 Housing Counseling Assistance Program $6,323 - 0
93.647 Social Services Research and Demonstration $3,921 - 0

Contacts

Name Title Type
LLMBGL173UJ4 Alison Paul Auditee
4064429830 Laura Craft Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Montana Legal Services Association (MLSA) for the year ended December 31, 2024, 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. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting as described in note 1 of the accompanying notes to 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. All federal awards received by MLSA are considered conditional grants and therefore revenue is recognized when qualifying expenses have been incurred. De Minimis Rate Used: N Rate Explanation: INDIRECT COST RATE 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 2024-002
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. 8 of 15 positions currently filled are attorney members. There are 15 potential board positions, of which 9 should be filled by attorney members. MLSA has not complied with the reporting requirements related to this condition. Criteria: MLSA’s grant award includes a condition that at least 60% 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. Costs: No questioned costs were observed as a result of this condition. Cause: MLSA management is aware of the requirement. MLSA was also aware of the changing requirements of board composition noted in LSC Program Letter 24-3 reducing the portion of attorney s required from 60% to 33% effective January 1, 2025. Recommendation: We have no recommendation for future years, as they are complying at January 1, 2025. Management Response: See Corrective Action Plan.
Finding 2024-002
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. 8 of 15 positions currently filled are attorney members. There are 15 potential board positions, of which 9 should be filled by attorney members. MLSA has not complied with the reporting requirements related to this condition. Criteria: MLSA’s grant award includes a condition that at least 60% 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. Costs: No questioned costs were observed as a result of this condition. Cause: MLSA management is aware of the requirement. MLSA was also aware of the changing requirements of board composition noted in LSC Program Letter 24-3 reducing the portion of attorney s required from 60% to 33% effective January 1, 2025. Recommendation: We have no recommendation for future years, as they are complying at January 1, 2025. Management Response: See Corrective Action Plan.