Finding 1145600 (2024-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360749
Organization: Indiana Legal Services, Inc. (IN)
Auditor: Crowe LLP

AI Summary

  • Core Issue: Timekeeping records by attorneys and paralegals were not entered on time as required by LSC regulations and ILS policy.
  • Impacted Requirements: Time must be documented contemporaneously and in increments of no more than 15 minutes.
  • Recommended Follow-Up: Continue training for employees on timekeeping importance to ensure compliance with policies and regulations.

Finding Text

Finding 2024-001 – Timekeeping Requirements Information on the federal program: Basic Field, Migrant Farmworkers Project, COVID Response Grant (CFDA Number: 09.515030) – Legal Services Corporation Criteria: Time spent by attorneys and paralegals must be documented by time records which record the amount of time spent on each case, matter, or supporting activity (45 CFR Section 1635.3(b)). Time records must be created contemporaneously and account for time in increments not greater than one-quarter of an hour which comprise all of the efforts of the attorneys and paralegals for which compensation is paid (45 CFR Section 1635.3(b)(1)). Condition: Time recorded by attorneys and paralegals was not entered contemporaneously in accordance with LSC regulations and ILS’ time keeping policy. Questioned Cost: None. Context: A sample of 22 separate selections was made of attorney and paralegal time entries from various one-week periods during 2024. The test found of the 22 selections, there were 2 selections in which time posted by attorneys and paralegals fell outside of ILS’s contemporaneous timekeeping policy of 2 business days Effect: Noncompliance with timely time reporting requirements set forth under LSC regulations and ILS policy. We found no indications that during the test ILS participated in any actual case or matter that violated LSC restrictions or prohibitions. Cause: Attorneys and paralegals lack of timeliness of entering time into the Legal File system. Repeat Finding: No Recommendation: We recommend ILS continue to train employees on the importance of timekeeping to ensure compliance with ILS policy and LSC regulations. Views of responsible officials and planned corrective actions: Management agrees with the finding and has prepared a corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 569157 2024-001
    Significant Deficiency
  • 569158 2024-001
    Significant Deficiency
  • 569159 2024-001
    Significant Deficiency
  • 569160 2024-002
    Significant Deficiency
  • 569161 2024-002
    Significant Deficiency
  • 569162 2024-002
    Significant Deficiency
  • 569163 2024-002
    Significant Deficiency
  • 569164 2024-002
    Significant Deficiency
  • 569165 2024-002
    Significant Deficiency
  • 569166 2024-002
    Significant Deficiency
  • 569167 2024-002
    Significant Deficiency
  • 569168 2024-002
    Significant Deficiency
  • 569169 2024-002
    Significant Deficiency
  • 569170 2024-002
    Significant Deficiency
  • 569171 2024-002
    Significant Deficiency
  • 569172 2024-002
    Significant Deficiency
  • 569173 2024-002
    Significant Deficiency
  • 1145599 2024-001
    Significant Deficiency
  • 1145601 2024-001
    Significant Deficiency
  • 1145602 2024-002
    Significant Deficiency
  • 1145603 2024-002
    Significant Deficiency
  • 1145604 2024-002
    Significant Deficiency
  • 1145605 2024-002
    Significant Deficiency
  • 1145606 2024-002
    Significant Deficiency
  • 1145607 2024-002
    Significant Deficiency
  • 1145608 2024-002
    Significant Deficiency
  • 1145609 2024-002
    Significant Deficiency
  • 1145610 2024-002
    Significant Deficiency
  • 1145611 2024-002
    Significant Deficiency
  • 1145612 2024-002
    Significant Deficiency
  • 1145613 2024-002
    Significant Deficiency
  • 1145614 2024-002
    Significant Deficiency
  • 1145615 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
09.515 Basic Field $9.07M
09.515 Migrant Farmworkers Project $210,000
21.008 Low Income Taxpayer Clinics $200,000
16.575 Crime Victim Assistance $195,935
93.917 Hiv Care Formula Grants $146,812
64.033 Va Supportive Services for Veteran Families Program $88,492
21.023 Emergency Rental Assistance Program $69,481
14.218 Community Development Block Grants/entitlement Grants $12,738
64.056 Legal Services for Veterans Grants $10,811
09.515 Tig Tech $10,310
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $2,344