Finding 1134547 (2024-008)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-04-30
Audit: 354985

AI Summary

  • Core Issue: One case was not properly disclosed to the Legal Services Corporation (LSC), violating federal requirements.
  • Impacted Requirements: 45 CFR 1644 mandates detailed disclosure for each court case, including party names, court details, and case numbers.
  • Recommended Follow-up: Strengthen policies and procedures for case file management to ensure full compliance with documentation and disclosure requirements.

Finding Text

Finding 2024-008 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Award No. 09.610020 Criteria: 45 CFR 1644 requires for each case filed in court by its attorneys on behalf of a recipient client, recipients disclose the name and address of each party in the case, cause of action, name and address of the court where the case is filed, and the case number assigned by the court. Condition/Context: During our testing of regulations, we examined 71 case files. Of the 71 case files tested, 2 of the cases required disclosure. One case was not properly disclosed to LSC. Cause: The required case disclosure was omitted from the report to LSC. Effect: The Organization did not properly disclose one case. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: Management agrees with this finding. See Management’s View and Corrective Action Plan included at the end of the report.

Categories

Significant Deficiency

Other Findings in this Audit

  • 558101 2024-004
    Significant Deficiency Repeat
  • 558102 2024-005
    Significant Deficiency Repeat
  • 558103 2024-006
    Significant Deficiency Repeat
  • 558104 2024-007
    Significant Deficiency Repeat
  • 558105 2024-008
    Significant Deficiency
  • 1134543 2024-004
    Significant Deficiency Repeat
  • 1134544 2024-005
    Significant Deficiency Repeat
  • 1134545 2024-006
    Significant Deficiency Repeat
  • 1134546 2024-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
09.020 Legal Service Corporation Basic Field Grant $8.06M
16.575 Crime Victim Assistance $761,657
12.599 Congressionally Directed Assistance $350,486
21.008 Low Income Taxpayer Clinics $162,711
21.023 Emergency Rental Assistance Program $128,497