Audit 40607

Finding 2022-101 ? 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 Assistance Listing Number: 09.703030 Award year: 2022 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 all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted the approved board meeting minutes, Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes 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 board meeting minutes are submitted at the time due.

Finding 2022-101 ? 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 Assistance Listing Number: 09.703030 Award year: 2022 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 all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted the approved board meeting minutes, Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes 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 board meeting minutes are submitted at the time due.

Finding 2022-101 ? 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 Assistance Listing Number: 09.703030 Award year: 2022 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 all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted the approved board meeting minutes, Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes 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 board meeting minutes are submitted at the time due.

Finding 2022-101 ? 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 Assistance Listing Number: 09.703030 Award year: 2022 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 all board approved minutes from each each full board and committee meeting that occurred in the prior six months. The reports are to be submitted on February 1st and again on August 1st of each year. Condition: As of the date that audit testwork was performed the organization had not submitted the approved board meeting minutes, Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all board meeting minutes 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 board meeting minutes are submitted at the time due.