FAC Explorer

Audit 357233

FY End
2024-12-31
Total Expended
$1.23M
Findings
12
Programs
7
Organization: Legal Aid of Wyoming, Inc. (WY)
Year: 2024 Accepted: 2025-05-27
Auditor: Green & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561625 2024-001 Significant Deficiency - E
561626 2024-001 Significant Deficiency - E
561627 2024-001 Significant Deficiency - E
561628 2024-002 Significant Deficiency - B
561629 2024-002 Significant Deficiency - B
561630 2024-002 Significant Deficiency - B
1138067 2024-001 Significant Deficiency - E
1138068 2024-001 Significant Deficiency - E
1138069 2024-001 Significant Deficiency - E
1138070 2024-002 Significant Deficiency - B
1138071 2024-002 Significant Deficiency - B
1138072 2024-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
09.951 Legal Services Corporation - Basic $694,955 Yes 2
09.951 Legal Services Corporation - Native American $198,324 Yes 2
64.056 Legal Services for Veterans Grants $174,321 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $131,317 - 0
16.815 Tribal Civil and Criminal Legal Assistance Grants, Training and Technical Assistance $15,058 - 0
09.951 Legal Services Corporation - Technology Initiative Grant $14,269 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,223 - 0

Contacts

Name Title Type
SMZXKG3BJ4C1 Raymond MacChia Auditee
3074320807 David Green Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: General: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Legal Aid of Wyoming, Inc. ("LAW"). All federal financial assistance received by the reporting entity directly from federal agencies, as well as federal financial assistance passed through other government agencies, in included on the schedule. Basis of Presentation: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations *CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal financial assistance provided to sub recipients is treated as an expenditure when it is paid to the sub recipient. De Minimis Rate Used: Y Rate Explanation: Legal Aid of Wyoming uses the de minimis cost rate of 10% The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Legal Aid of Wyoming, Inc. ("LAW"). All federal financial assistance received by the reporting entity directly from federal agencies, as well as federal financial assistance passed through other government agencies, in included on the schedule.
Title: Basis of Presentation Accounting Policies: General: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Legal Aid of Wyoming, Inc. ("LAW"). All federal financial assistance received by the reporting entity directly from federal agencies, as well as federal financial assistance passed through other government agencies, in included on the schedule. Basis of Presentation: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations *CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal financial assistance provided to sub recipients is treated as an expenditure when it is paid to the sub recipient. De Minimis Rate Used: Y Rate Explanation: Legal Aid of Wyoming uses the de minimis cost rate of 10% The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations *CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal financial assistance provided to sub recipients is treated as an expenditure when it is paid to the sub recipient.

Finding Details

Finding 2024-001
Signed Retainer Agreement (Significant Deficiency) Criteria: Under the requriements 45 CFR 1611.9(a) Financial Eligibility, the Organization is required to execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Conditions/Context: In one instance out of sixty files tested it was noted that the signed retainer agreement was not included in the client file as required. Cause: The retainer agreement was not included in the electronic records for the file tested. It appears to be have resulted from limited internal checks to verify document completeness prior to filing and turnover in the administrative assistant position. Effect: The missing document did not have any effect on the eligibility of the client and did not impact services provided to the client. Recommendation: We recommen the Organization review its processes around record retention and the preservation of documnets related to client services. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-001
Signed Retainer Agreement (Significant Deficiency) Criteria: Under the requriements 45 CFR 1611.9(a) Financial Eligibility, the Organization is required to execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Conditions/Context: In one instance out of sixty files tested it was noted that the signed retainer agreement was not included in the client file as required. Cause: The retainer agreement was not included in the electronic records for the file tested. It appears to be have resulted from limited internal checks to verify document completeness prior to filing and turnover in the administrative assistant position. Effect: The missing document did not have any effect on the eligibility of the client and did not impact services provided to the client. Recommendation: We recommen the Organization review its processes around record retention and the preservation of documnets related to client services. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-001
Signed Retainer Agreement (Significant Deficiency) Criteria: Under the requriements 45 CFR 1611.9(a) Financial Eligibility, the Organization is required to execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Conditions/Context: In one instance out of sixty files tested it was noted that the signed retainer agreement was not included in the client file as required. Cause: The retainer agreement was not included in the electronic records for the file tested. It appears to be have resulted from limited internal checks to verify document completeness prior to filing and turnover in the administrative assistant position. Effect: The missing document did not have any effect on the eligibility of the client and did not impact services provided to the client. Recommendation: We recommen the Organization review its processes around record retention and the preservation of documnets related to client services. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-002
Part-Time Employee Certification (Significant Deficiency) Criteria: Under the requirements 45 CFR 1635.4(e(1) Timekeeping, any person who works part-time for the recipient and part-time for an organization that engages in restricted activities shall certify in writing that the employee has not engaged in restricted activity during any time for which the employee was compesated by the recipient or has not used recipient resources to carry out restricted activities. Conditions/Context: It was noted that the recipient had multiple part-time employees and none of them had completed the requried certifications. Cause: The omission of the forms appears to be caused by the insufficient internal knowledge of the certification process for part-time employees with dual employment in organizations engaged in restricted activities and an absence of a formal system to identify and monitor such employees for quarterly certification compliance. Effect: Without the signed certifications it is possible that a part-time employee may inadvertently commit potential violations of LSC restrictions, risking improper use of funds. Recommendation: We recommend the Organization review its processes related to part-time employment documentation and include the signed LSC recommended form as part of their employment process. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-002
Part-Time Employee Certification (Significant Deficiency) Criteria: Under the requirements 45 CFR 1635.4(e(1) Timekeeping, any person who works part-time for the recipient and part-time for an organization that engages in restricted activities shall certify in writing that the employee has not engaged in restricted activity during any time for which the employee was compesated by the recipient or has not used recipient resources to carry out restricted activities. Conditions/Context: It was noted that the recipient had multiple part-time employees and none of them had completed the requried certifications. Cause: The omission of the forms appears to be caused by the insufficient internal knowledge of the certification process for part-time employees with dual employment in organizations engaged in restricted activities and an absence of a formal system to identify and monitor such employees for quarterly certification compliance. Effect: Without the signed certifications it is possible that a part-time employee may inadvertently commit potential violations of LSC restrictions, risking improper use of funds. Recommendation: We recommend the Organization review its processes related to part-time employment documentation and include the signed LSC recommended form as part of their employment process. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-002
Part-Time Employee Certification (Significant Deficiency) Criteria: Under the requirements 45 CFR 1635.4(e(1) Timekeeping, any person who works part-time for the recipient and part-time for an organization that engages in restricted activities shall certify in writing that the employee has not engaged in restricted activity during any time for which the employee was compesated by the recipient or has not used recipient resources to carry out restricted activities. Conditions/Context: It was noted that the recipient had multiple part-time employees and none of them had completed the requried certifications. Cause: The omission of the forms appears to be caused by the insufficient internal knowledge of the certification process for part-time employees with dual employment in organizations engaged in restricted activities and an absence of a formal system to identify and monitor such employees for quarterly certification compliance. Effect: Without the signed certifications it is possible that a part-time employee may inadvertently commit potential violations of LSC restrictions, risking improper use of funds. Recommendation: We recommend the Organization review its processes related to part-time employment documentation and include the signed LSC recommended form as part of their employment process. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-001
Signed Retainer Agreement (Significant Deficiency) Criteria: Under the requriements 45 CFR 1611.9(a) Financial Eligibility, the Organization is required to execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Conditions/Context: In one instance out of sixty files tested it was noted that the signed retainer agreement was not included in the client file as required. Cause: The retainer agreement was not included in the electronic records for the file tested. It appears to be have resulted from limited internal checks to verify document completeness prior to filing and turnover in the administrative assistant position. Effect: The missing document did not have any effect on the eligibility of the client and did not impact services provided to the client. Recommendation: We recommen the Organization review its processes around record retention and the preservation of documnets related to client services. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-001
Signed Retainer Agreement (Significant Deficiency) Criteria: Under the requriements 45 CFR 1611.9(a) Financial Eligibility, the Organization is required to execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Conditions/Context: In one instance out of sixty files tested it was noted that the signed retainer agreement was not included in the client file as required. Cause: The retainer agreement was not included in the electronic records for the file tested. It appears to be have resulted from limited internal checks to verify document completeness prior to filing and turnover in the administrative assistant position. Effect: The missing document did not have any effect on the eligibility of the client and did not impact services provided to the client. Recommendation: We recommen the Organization review its processes around record retention and the preservation of documnets related to client services. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-001
Signed Retainer Agreement (Significant Deficiency) Criteria: Under the requriements 45 CFR 1611.9(a) Financial Eligibility, the Organization is required to execute a retainer agreement with each client when extended service representation commences or as soon thereafter as is practicable. Conditions/Context: In one instance out of sixty files tested it was noted that the signed retainer agreement was not included in the client file as required. Cause: The retainer agreement was not included in the electronic records for the file tested. It appears to be have resulted from limited internal checks to verify document completeness prior to filing and turnover in the administrative assistant position. Effect: The missing document did not have any effect on the eligibility of the client and did not impact services provided to the client. Recommendation: We recommen the Organization review its processes around record retention and the preservation of documnets related to client services. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-002
Part-Time Employee Certification (Significant Deficiency) Criteria: Under the requirements 45 CFR 1635.4(e(1) Timekeeping, any person who works part-time for the recipient and part-time for an organization that engages in restricted activities shall certify in writing that the employee has not engaged in restricted activity during any time for which the employee was compesated by the recipient or has not used recipient resources to carry out restricted activities. Conditions/Context: It was noted that the recipient had multiple part-time employees and none of them had completed the requried certifications. Cause: The omission of the forms appears to be caused by the insufficient internal knowledge of the certification process for part-time employees with dual employment in organizations engaged in restricted activities and an absence of a formal system to identify and monitor such employees for quarterly certification compliance. Effect: Without the signed certifications it is possible that a part-time employee may inadvertently commit potential violations of LSC restrictions, risking improper use of funds. Recommendation: We recommend the Organization review its processes related to part-time employment documentation and include the signed LSC recommended form as part of their employment process. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-002
Part-Time Employee Certification (Significant Deficiency) Criteria: Under the requirements 45 CFR 1635.4(e(1) Timekeeping, any person who works part-time for the recipient and part-time for an organization that engages in restricted activities shall certify in writing that the employee has not engaged in restricted activity during any time for which the employee was compesated by the recipient or has not used recipient resources to carry out restricted activities. Conditions/Context: It was noted that the recipient had multiple part-time employees and none of them had completed the requried certifications. Cause: The omission of the forms appears to be caused by the insufficient internal knowledge of the certification process for part-time employees with dual employment in organizations engaged in restricted activities and an absence of a formal system to identify and monitor such employees for quarterly certification compliance. Effect: Without the signed certifications it is possible that a part-time employee may inadvertently commit potential violations of LSC restrictions, risking improper use of funds. Recommendation: We recommend the Organization review its processes related to part-time employment documentation and include the signed LSC recommended form as part of their employment process. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.
Finding 2024-002
Part-Time Employee Certification (Significant Deficiency) Criteria: Under the requirements 45 CFR 1635.4(e(1) Timekeeping, any person who works part-time for the recipient and part-time for an organization that engages in restricted activities shall certify in writing that the employee has not engaged in restricted activity during any time for which the employee was compesated by the recipient or has not used recipient resources to carry out restricted activities. Conditions/Context: It was noted that the recipient had multiple part-time employees and none of them had completed the requried certifications. Cause: The omission of the forms appears to be caused by the insufficient internal knowledge of the certification process for part-time employees with dual employment in organizations engaged in restricted activities and an absence of a formal system to identify and monitor such employees for quarterly certification compliance. Effect: Without the signed certifications it is possible that a part-time employee may inadvertently commit potential violations of LSC restrictions, risking improper use of funds. Recommendation: We recommend the Organization review its processes related to part-time employment documentation and include the signed LSC recommended form as part of their employment process. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.