FAC Explorer

Audit 400507

FY End
2025-12-31
Total Expended
$4.61M
Findings
4
Programs
11
Organization: Legal Services of Eastern Missouri, Inc. (MO)
Year: 2025 Accepted: 2026-05-04
Auditor: RUBINBROWN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213593 2025-001 Material Weakness Yes E
1213594 2025-001 Material Weakness Yes E
1213595 2025-001 Material Weakness Yes E
1213596 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $371,203 Yes 0
16.524 LEGAL ASSISTANCE FOR VICTIMS $272,805 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $147,446 Yes 0
09.U01 LEGAL SERVICES CONTRACT $80,477 Yes 1
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $67,552 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $35,429 Yes 0
16.024 TRIBAL SEXUAL ASSAULT SERVICES PROGRAM $16,163 Yes 0
16.575 CRIME VICTIM ASSISTANCE $8,510 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $4,954 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $796 Yes 0
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $269 Yes 0

Contacts

Name Title Type
ZHNMPPLBQF35 Eric Keith Auditee
3142568760 Ted Williamson Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the accompanying Schedule are presented using the accrual basis of accounting, which is described in Note 1 to the financial statements of Legal Services of Eastern Missouri, Inc. Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Legal Services Corporation (LSC) expenditures for the LSC contract (AL No. 09.526020) include $7,839 in expenditures of program income.

Finding Details

Finding 2025-001
Finding 2025-001 Material Weakness: Eligibility Compliance And Control Finding ALN 09.526020 – Legal Services Corporation Contract Federal Agency: Legal Services Corporation (LSC) Pass-Through Entities: N/A Criteria Or Specific Requirement: 45 CRF Part 1611 requires that federal assistance be provided only to individuals that meet the financial eligibility requirements. Additionally, proper controls must be in place surrounding the determination of the eligibility of individuals. Condition: During our testing of client eligibility for the LSC program, we identified instances where legal services were provided to clients whose household income exceeded the applicable LSC income limit at the time eligibility was determined. Cause: The software system that the Corporation uses to determine eligibility incorrectly calculated the income limit for three individuals tested. Effect: Management did not detect this instance of noncompliance. Questioned Costs: Not determinable Context: Out of sixty files selected and tested, three files indicated legal services being provided to clients that were ineligible to receive assistance under LSC funding. Identification As A Repeat Finding: Not applicable Recommendation: We recommend that management perform checks over system-generated eligibility calculations. We also recommend that management contact the vendor to determine how miscalculation took place. Views Of Responsible Officials: The Corporation has reviewed the initial poverty calculation for cases opened in 2025 and 2026. It has determined that all cases opened from March 11, 2025 to March 10, 2026 were using a base125% federal poverty level (FPL) table instead of the 100% FPL table, as part of our electronic case management system’s (CMS) automatic determination of household percent of poverty, based upon income information entered into the CMS. Cases opened after March 10, 2026 were calculated using the 100% FPL table and are correct. LSEM is in discussions with its case management system vendor to determine how the error occurred when updating the tables for the 2025 federal poverty rates.