Finding 1142434 (2024-003)

Allowable Costs – Legal Services Corporation Basic Field and Migrant Grant – Federal Assistance Listing Number 9.447030; Award Period: Year ended December 31, 2024; 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 our audit, we noted that the semi-annual report from January through June of 2024 was not submitted to LSC timely. 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. Context: During our audit, we noted that the semi-annual report from January through June of 2024 was not submitted to LSC timely. 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.