Audit 37137

FY End
2022-12-31
Total Expended
$4.27M
Findings
32
Programs
16
Year: 2022 Accepted: 2023-05-20
Auditor: One River CPAS

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
39275 2022-001 - - E
39276 2022-002 - - E
39277 2022-001 - - E
39278 2022-002 - - E
39279 2022-001 - - E
39280 2022-002 - - E
39281 2022-001 - - E
39282 2022-002 - - E
39283 2022-001 - - E
39284 2022-002 - - E
39285 2022-001 - - E
39286 2022-002 - - E
39287 2022-001 - - E
39288 2022-002 - - E
39289 2022-001 - - E
39290 2022-002 - - E
615717 2022-001 - - E
615718 2022-002 - - E
615719 2022-001 - - E
615720 2022-002 - - E
615721 2022-001 - - E
615722 2022-002 - - E
615723 2022-001 - - E
615724 2022-002 - - E
615725 2022-001 - - E
615726 2022-002 - - E
615727 2022-001 - - E
615728 2022-002 - - E
615729 2022-001 - - E
615730 2022-002 - - E
615731 2022-001 - - E
615732 2022-002 - - E

Programs

ALN Program Spent Major Findings
09.120 Lsc General $1.40M Yes 2
16.575 Crime Victim Assistance $957,392 - 0
09.120 Lsc Migrant $351,873 Yes 2
14.418 Private Enforcement Initiatives $174,277 - 0
09.120 Lsc Pro Bono Innovation Fund $158,878 Yes 2
09.120 Lsc Native American $105,020 Yes 2
21.008 Low Income Taxpayer Clinics $95,406 - 0
16.588 Violence Against Women Formula Grants $82,321 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $71,085 - 0
09.120 Lsc Migrant Carryover Funds $70,891 Yes 2
14.537 Eviction Protection Grant Program $65,557 - 0
16.524 Legal Assistance for Victims $60,628 - 0
09.120 Lsc Native American Carryover Funds $39,490 Yes 2
09.120 Veterans Consortium Pro Bono Project $35,000 Yes 2
64.033 Va Supportive Services for Veteran Families Program $24,807 - 0
09.120 Lsc Technology Initiative Grant $24,414 Yes 2

Contacts

Name Title Type
VCTLTAA1SJ73 Necia Chaparin Auditee
2074003258 Matt Walker, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Pine Tree Legal Assistance, Inc., under programs of the federal government for the year ended December 31, 2022. 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 Pine Tree Legal Assistance, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pine Tree Legal Assistance, Inc. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: 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 where in certain types of expenditures are not allowable or are limited as to reimbursement. INDIRECT COST RATE: Pine Tree Legal Assistance, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. DONATED PERSONAL PROTECTIVE EQUIPMENT: Pine Tree Legal Assistance, Inc. did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended December 31, 2022. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.
Finding 2022-001 ? Eligibility ? Documentation of Retainer Agreements and Citizenship Attestation Statement Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? Out of sixty-four case files tested, three files did not contain the required retainer agreement. One file did not have a signed citizenship attestation statement documented. Neither of these cases were considered brief advice and consultation. Criteria ? Legal Services Corporation Office of Inspector General Audit Guide for Recipients and Auditors? Appendix A: Compliance Supplement for Audits of LSC Recipients, April 2016, Part C, Section 1611, Eligibility states: ?The recipient must execute a retainer agreement with each client when extended service representation commences or as soon as is practicable. No written retainer agreement is required when the recipient is merely providing advice and counsel or a brief service.? (45 CFR Section 1611.9). Except when the only service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form to the fact of his or her United States citizenship (45 CFR ?1626.6(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Upon occasion, the client is given the retainer agreement and citizenship attestation to sign and return and does not return the document. Effect ? The missing retainer agreements and citizenship attestation indicate that the Corporation is not fully in compliance with documentation requirements in its case files. Recommendation ? We recommend that every effort be made to obtain retainer agreements and citizenship attestation early in the representation process and follow-up on those that are not returned. Views of Responsible Officials ? Pine Tree holds biannual mandatory staff trainings on the LSC regulations, which include a review of the requirements for retainers and citizenship attestations. We have processes in place to obtain the required documents on paper or electronically. Pine Tree continues to prioritize compliance with these rules. In addition to continuing our biannual training of all staff about the regulations and how to fulfill them, we will continue to work on policies and procedures, and stay up to date on technological advances, that can help us overcome the factors that led to the occasions in which clients did not return the documents that Pine Tree provided for their review and completion. We will continue to evaluate the barriers, and systematic solutions to reduce them, that make it difficult to obtain the required paperwork from some clients, which can include the time-sensitive nature of our work, clients? inability to meet in person, the large geographic size of our service area, and some clients' significant mental health issues that limit their capacity to complete paperwork.
Finding 2022-002 ? Financial Eligibility ? Documentation of Board Review and Approval of Financial Eligibility Guidelines Federal Award Program ? Legal Services Corporation (LSC) Basic Grant, CFDA #09.120000 Statement of Condition ? The last time the Board documented review and approval of financial eligibility guidelines was at the April 2019 meeting. They would have been required to review and approve them again by April 2022. Criteria ? The governing body of a recipient must adopt guidelines for determining the financial eligibility of persons seeking legal assistance under the LSC Act. (45 CFR ?1611.3(a)). The governing body is to review these guidelines at least once every three years and make any necessary adjustments (45 CFR ?1611.3(a)). Questioned Costs ? None. There was no effect on the expenditure of LSC funds. Cause ? Loss of key personnel responsible for this requirement. Effect ? Review and approval of financial eligibility guidelines was not documented in the last three years. Recommendation ? Implement a reminder system to ensure the review and approval of financial eligibility guidelines is documented at a minimum of every three years. Views of Responsible Officials ? PTLA faced a challenging year in 2022 with a significant change in leadership, which resulted in this deadline being missed. In particular, at the time of the Board of Directors meeting when the triennial review of our client financial eligibility policy would have occurred, PTLA's Executive Director had recently passed away, and the Board was fully engaged in the search process for a new ED. Moving forward, PTLA will develop a reminder system to ensure this review and approval occurs on a timely basis.