Finding 1227395 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-08-19

AI Summary

  • Core Issue: The Organization failed to provide a required written statement of fact for one out of 60 cases reviewed.
  • Impacted Requirements: This non-compliance with 45 C.F.R. § 1636.2 could lead to misuse of LSC funds.
  • Recommended Follow-Up: Management should reinforce the importance of obtaining written statements from clients to meet regulatory standards.

Finding Text

Criteria: Legal Services Corporation (LSC) grant recipients are required to compile with the written statement of fact requirements of 45 C.F.R. § 1636.2 (a). (1) Identify each plaintiff it represents by name in any complaint it files, or in a separate notice provided to the defendant against whom the complaint is filed where disclosure in the complaint would be contrary to law or court rules or practice, and identify each plaintiff it represents to prospective defendants in pre-litigation settlement negotiations, unless a court of competent jurisdiction has entered an order protecting the client from such disclosure based on a finding, after notice and an opportunity for a hearing on the matter, of probable, serious harm to the plaintiff if the disclosure is not prevented; and (2) Prepare a dated written statement signed by each plaintiff it represents, enumerating the particular facts supporting the complaint, insofar as they are known to the plaintiff when the statement is signed. Condition/Context: The Organization was unable to provide a copy of the written statement of fact for one case of 60 cases included in the sample. The sample was not a statistically valid sample. Cause: The Organization did not properly retain the client's written statement of fact due to a onetime failure in document preservation. Effect: LSC funds could be utilized for unallowable activities. Questioned Costs: N/A Recommendation: It is recommended that the Organization ensure proper written statement of fact agreements to align with the regulatory guidance. Views of Responsible Officials: Management agrees with the auditor’s findings. The Director of Litigation, Lisa Hollingsworth, will meet with the Regional Leaders and ensure that they remind their staff about the necessity of obtaining a written statement of facts from clients in each relevant case.

Corrective Action Plan

Corrective Action Planned: Management agrees with the auditor’s findings. The Director of Litigation, Lisa Hollingsworth, will meet with the Regional Leaders and ensure that they remind their staff about the necessity of obtaining a written statement of facts from clients in each relevant case. Name(s) of Contact Person(s) Responsible for Corrective Action: Director of Litigation – Lisa Hollingsworth Southeast Regional Leader – Brian Lipford Southwest Regional Leader – Peter Hemberger Anticipated Completion Date: On or before December 31, 2026

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1227386 2025-001
    Material Weakness Repeat
  • 1227387 2025-002
    Material Weakness Repeat
  • 1227388 2025-001
    Material Weakness Repeat
  • 1227389 2025-002
    Material Weakness Repeat
  • 1227390 2025-001
    Material Weakness Repeat
  • 1227391 2025-002
    Material Weakness Repeat
  • 1227392 2025-001
    Material Weakness Repeat
  • 1227393 2025-002
    Material Weakness Repeat
  • 1227394 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
09.U02 Basic Field and PAI Grants $2.15M
09.U06 2024 Carryover Funds $575,884
09.U03 Migrant Grant $296,611
14.418 PRIVATE ENFORCEMENT INITIATIVES $184,569
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $99,469
09.U05 Technology Improvement Grant $32,103
09.U04 2023 Carryover Funds $14,766
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $2,000