Finding 1210927 (2025-101)

Finding 2025-101 — Semi-Annual Reports – Significant Deficiency in Internal Controls over Compliance (Compliance - Reporting) Federal program information: Funding agencies: Legal Services Corporation, Titles: Basic Field Grant, Migrant Worker Grant, Technology Initiative Grant, Assistance Listing Number: 09.703030 Award year: 2025 Award numbers: N/A Pass-Through grantors: N/A Compliance Requirements: Reporting Questioned Costs: N/A Criteria: Under the Legal Services Corporation grant terms and conditions the organization is required to submit semi-annual progress reports. Progress reports are to be submitted within 30 days of the end of the reporting period. Condition: 2 of 2 TIG semi-annual progress reports selected for review were not submitted by the due date. Cause and Effect: The organization does not have adequate policies and procedures in place to ensure that all reports are submitted timely. The result is that there is increased chance of non-compliance with the requirements of the grant. Auditors’ Recommendations: The organization should establish policies and procedures to ensure that all reports are submitted at the time due.