FAC Explorer

Finding 1210719 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-04-28
Audit: 400007
Organization: Legal Aid Chicago (IL)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: LSC was not notified about the required accessibility certification before signing a lease.
  • Impacted Requirements: Compliance with LSC's notification criteria for new leases and purchases was not met.
  • Recommended Follow-Up: Ensure management notifies LSC with the accessibility certification before entering any lease agreements.

Finding Text

Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2025 Award Period: January 1, 2025 to December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: LSC is required to be notified with a certification of accessibility for new leases and purchases prior to entering into any new leases or purchase contracts. Condition: LSC was not notified of the certification of accessibility prior to entering the lease contract. Questioned costs: None Context: Reporting requirement was not met due to failure to notify LSC with the certification of accessibility prior to entering the lease contract. Cause: Unknown. Effect: Noncompliance with LSC’s outlined requirements per reports contingent on the occurrence of certain events. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management notify LSC prior to entering into any lease with an accessibility certification. Views of Responsible Official: There is no disagreement with this finding.

Corrective Action Plan

Recommendation: We recommend that management notify LSC prior to entering into any lease with an accessibility certification. Explanation of disagreement with audit finding: There is no disagreement with this finding Action taken in response to finding: Legal Aid Chicago’s new office space is fully ADA accessible. The current lease runs through February 28, 2041. Should Legal Aid Chicago choose to not extend the existing lease and relocate to a new location upon its expiration, we will be sure to provide formal notification and confirmation of ADA accessibility prior to lease execution. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: December 31, 2040

Categories

Procurement, Suspension & Debarment Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1210702 2025-001
    Material Weakness Repeat
  • 1210703 2025-001
    Material Weakness Repeat
  • 1210704 2025-001
    Material Weakness Repeat
  • 1210705 2025-001
    Material Weakness Repeat
  • 1210706 2025-001
    Material Weakness Repeat
  • 1210707 2025-001
    Material Weakness Repeat
  • 1210708 2025-002
    Material Weakness Repeat
  • 1210709 2025-002
    Material Weakness Repeat
  • 1210710 2025-002
    Material Weakness Repeat
  • 1210711 2025-002
    Material Weakness Repeat
  • 1210712 2025-002
    Material Weakness Repeat
  • 1210713 2025-002
    Material Weakness Repeat
  • 1210714 2025-003
    Material Weakness Repeat
  • 1210715 2025-003
    Material Weakness Repeat
  • 1210716 2025-003
    Material Weakness Repeat
  • 1210717 2025-003
    Material Weakness Repeat
  • 1210718 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
09.U01 Basic Field Grant - Cook County $7.85M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $703,821
93.569 COMMUNITY SERVICES BLOCK GRANT $421,500
16.524 LEGAL ASSISTANCE FOR VICTIMS $286,291
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $285,418
16.575 CRIME VICTIM ASSISTANCE $276,985
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $248,426
14.418 PRIVATE ENFORCEMENT INITIATIVES $190,453
09.U06 Pro Bono Innovation Fund - Neighborhood Advocacy Projec $188,354
16.320 Services for Victims of Human Trafficking / TSAP $182,325
09.U02 Migrant Farm Workers - State of Illinois $176,843
21.008 LOW INCOME TAXPAYER CLINICS $136,632
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $104,141
09.U04 Technology Initiative Grant $100,078
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $97,024
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $89,390
64.056 LEGAL SERVICES FOR HOMELESS VETERANS AND VETERANS AT-RISK FOR HOMELESSNESS GRANT PROGRAM $79,104
14.267 CONTINUUM OF CARE PROGRAM $73,664
09.U05 Technology Initiative Grant $63,709
09.U03 Technology Improvement Project $51,195
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $40,336
93.667 SOCIAL SERVICES BLOCK GRANT $21,230
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $18,967
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $17,581
93.262 OCCUPATIONAL SAFETY AND HEALTH PROGRAM $10,783
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $7,500