FAC Explorer

Audit 400268

FY End
2025-12-31
Total Expended
$8.83M
Findings
1
Programs
8
Organization: Community Legal Services (AZ)
Year: 2025 Accepted: 2026-04-30
Auditor: SNYDER & BROWN CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1210927 2025-101 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
09.703 Basic Field Grant $6.86M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $553,429 Yes 0
09.703 Migrant Worker Grant $444,472 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $272,691 Yes 0
21.008 LOW INCOME TAXPAYER CLINICS $132,468 Yes 0
09.703 Technology Initiative Grant $44,614 Yes 1
64.033 VA SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM $39,490 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $21,225 Yes 0

Contacts

Name Title Type
HKVPQU7GVLU7 Leesa Bowman Auditee
6022583434 Dylan Brown Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Community Legal Services under programs of the federal government for the year ended December 31, 2025. The information 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). The addition of nonfederal awards in the schedule of expenditures of federal and nonfederal awards is not required by Uniform Guidance and is also not a required part of the financial statements. Because the schedule presents only a selected portion of the operations of Community Legal Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Legal Services.
The program titles and Assistance Listing numbers were obtained from the federal or passthrough grantor or the 2025 Federal Assistance Listings.
Program income totaling $159,044 was applied to expenditures related to the Basic Field grant during the year.
The organization did not pass through any funds to subrecipients during the year

Finding Details

Finding 2025-101
Finding 2025-101 — Semi-Annual Reports – Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation, Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Assistance Listing Number: 09.703030 Award year: 2025 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Reporting Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions the organization is required to submit semi-annual progress reports. Progress reports are to be submitted within 30 days of the end of the reporting period. Condition: 2 of 2 TIG semi-annual progress reports selected for review were not submitted by the due date. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all reports are submitted timely. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all reports are submitted at the time due.