Finding 1157572 (2024-010)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: Philadelphia Legal Assistance Center, Inc. failed to maintain required documentation for citizen attestation statements in some case files.
  • Impacted Requirements: Noncompliance with eligibility criteria under 45 CFR § 1626 regarding legal assistance to aliens.
  • Recommended Follow-Up: Implement new controls to ensure all applicable case files include the necessary citizen attestation statements.

Finding Text

Major program: LSC Corporation – 09.399000 Grant period: 1/1/2024 – 12/31/2024 Finding Type: Noncompliance with the following direct and material compliance requirement: • Eligibility Criteria: Except when the only legal service provided is brief advice and consultation by telephone or other non-in-person means, a citizen seeking representation must attest in writing in an LSC-approved form (citizen attestation statement) to the fact of his or her United States citizenship. Condition and Context: Philadelphia Legal Assistance Center, Inc. is required to establish a recordkeeping system that maintains appropriate documentation to ensure compliance with 45 CFR § 1626, which relates to restrictions on legal assistance to aliens. Philadelphia Legal Assistance Center, Inc. did not maintain appropriate documentation in all of its case files. A sample of 60 case files were examined during the audit from a population of approximately 8,300. Of the 60 case files examined, 2 case files did not include the citizen attestation statement. Cause: Philadelphia Legal Assistance Center, Inc. has procedures in place to maintain citizen attestation statements to ensure compliance with 45 CFR § 1626; however, some case files did not include this documentation due to an oversight in the case file review process. Effect or Potential Effect: Philadelphia Legal Assistance Center, Inc. did not maintain appropriate documentation to ensure compliance with 45 CFR § 1626. Recommendation: We recommend that management implement procedures make sure that applicable case files include the citizen attestation statements. Management’s Response: Management is in the process of creating new controls that will allow them to properly track that applicable case files include the citizen attestation statements.

Corrective Action Plan

Corrective Action Plan Provided by Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. In November 2024, PLA hired a Legal Compliance Specialist whose full-time job is to review open and closed cases for compliance mistakes. The Legal Compliance Specialist did not have time to review every case closed in 2024. However, the Legal Compliance Specialist has been reviewing cases all year in 2025 and catching issues with missing citizenship attestations, which should reduce the chances of a case being reported to LSC without the documentation required by 45 C.F.R. 1626. In the summer of 2025, we required all case handlers to watch compliance training videos and answer multiple-choice questions to test their knowledge. The videos and questions included content related to 45 C.F.R. 1626. We plan to require staff to complete a similar training process in 2026, which will include additional content related to 45 C.F.R. 1626 compliance.

Categories

Questioned Costs Eligibility Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $479,199
14.218 Community Development Block Grants/entitlement Grants $342,650
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $275,000
93.788 PA Medical Legal Community Partnership $241,332
16.524 Legal Assistance for Victims $208,918
16.021 Justice Systems Response to Families $199,713
21.008 Low Income Taxpayer Clinics $192,310
17.225 Unemployment Insurance $172,984
16.575 Crime Victim Assistance $121,588
16.582 Crime Victim Assistance/discretionary Grants $86,184
09.338 Legal Services Corporation $71,866
09.339 Legal Services Corporation $0