Finding Text
Federal Agency: Legal Services Corporation (LSC) Federal Program Name: LSC Grants Assistance Listing Number: 09.706060 Federal Award Identification Number and Year: 09.706060 - 2025 Award Period: January 1, 2025 – December 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal regulations (45 CFR 1624.5(c)) specify that a legal services program shall, to the maximum extent feasible, ensure that new facilities that it rents or purchases are accessible to persons with disabilities. Prior to entering into any lease or contract for the purchase of a building, a legal services program shall submit a statement to LSC certifying that the facilities covered by the lease or contract will be accessible to persons with disabilities, or if the facilities will not be accessible, a detailed description of the efforts the program made to obtain accessible space, the reasons why the inaccessible facility was nevertheless selected, and the specific steps that will be taken by the legal services program to ensure that its services are accessible to persons with disabilities who would otherwise use that facility. Condition: During our testing, we noted that the Organization entered into a lease for new office facilities in downtown Denver and moved into the new space but did not submit a statement to LSC certifying that the facilities covered by the lease or contract will be accessible to persons with disabilities. Questioned Costs: None Context: This instance was noting during testing of seventeen reports required to be submitted to LSC during the period under audit. Cause: The Organization does not have a control process in place to ensure that it meets its reporting requirements during the grant period. Effect: The Organization may not be in compliance with its reporting requirements under federal regulations. Repeat Finding: The finding is not a repeat of a finding. Recommendation: We recommend that the Organization implement a control process to ensure that it complies with its reporting requirements during the grant period. Views of responsible officials: CLS believes that this matter would be more appropriately communicated in the management letter rather than presented as part of the overall audit report. CLS will extend and enforce the verification of these requirements. Auditor’s Concluding Remarks: Management’s response did not persuade the auditor to revise the finding. Federal regulations reference above specify that the report above must be submitted to the LSC.