FAC Explorer

Audit 400874

FY End
2025-12-31
Total Expended
$3.11M
Findings
1
Programs
6
Organization: Central Virginia Legal Aid Society, Inc. (VA)
Year: 2025 Accepted: 2026-05-07
Auditor: PBMARES LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214005 2025-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
09.U01 Basic field grant and migrant field grant $2.20M Yes 1
14.537 EVICTION PROTECTION GRANT PROGRAM $685,473 Yes 0
09.U01 Pro Bono Innovation Fund $135,131 Yes 0
10.181 PANDEMIC RELIEF ACTIVITIES: FARM AND FOOD WORKER RELIEF GRANT PROGRAM $49,487 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $25,000 Yes 0
93.318 PROTECTING AND IMPROVING HEALTH GLOBALLY: BUILDING AND STRENGTHENING PUBLIC HEALTH IMPACT, SYSTEMS, CAPACITY AND SECURITY $19,750 Yes 0

Contacts

Name Title Type
K35KBKQL1YR3 Steve Dickinson Auditee
8042006049 Jon-Michael Rosch Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Central Virginia Legal Aid Society, Inc. under programs of the federal government for the year ended December 31, 2025. 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 (Uniform Guidance), and Legal Services Corporation Audit Guide and Compliance Supplements. Because the Schedule presents only a selected portion of the operations of Central Virginia Legal Aid Society, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Virginia Legal Aid Society, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Central Virginia Legal Aid Society, Inc. has elected to use the 15 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance, for one federal program. For other federal programs, Central Virginia Legal Aid Society, Inc has elected not to use the 15 percent de minimis indirect cost rate to recover indirect costs.

Finding Details

Finding 2025-002
2025-002: Allowable Costs – Legal Services Corporation Basic Field and Migrant Grant – Federal Assistance Listing Number 9.447030; Award Period: Year ended December 31, 2025; LSC Finding Code - RCOTCR Criteria: The Organization should have effective internal controls around reporting to LSC, to ensure timely reporting in accordance with 45 CFR 1644. Condition: During the 2024 audit, we noted that the semi-annual report from January through June of 2024 was not submitted to LSC timely. A new process was not fully implemented in 2025 to correct this finding. Cause: The Organization should have effective internal controls in place over reporting to LSC. Effect: The lack of controls over reporting to LSC could cause required reporting to not be done timely. Questioned Costs: None noted. Identification of Repeat Finding: Repeat Finding 2024-003. Context: During the 2024 audit, we noted that the semi-annual report from January through June of 2024 was not submitted to LSC timely. A new process was not fully implemented in 2025 to correct this finding. Recommendation: We recommend the Organization implement a review process over LSC reporting deadlines to ensure that reports are submitted timely. Views of Responsible Officials: The Organization accepts the recommendations of the auditors to resolve their finding regarding a significant deficiency in internal controls to ensure compliance with LSC requirements.