FAC Explorer

Finding 279106 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 265967
Organization: Legal Aid Chicago (IL)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Some closed cases lack documentation showing they were reviewed by a supervisor.
  • Impacted Requirements: Supervisory review is mandatory for all closed cases to ensure compliance.
  • Recommended Follow-Up: Management should establish a control system to ensure all cases have proper review documentation.

Finding Text

2022-001: Eligibility Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2022 Award Period: January 1, 2022 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Cases are required to be reviewed by a supervisor when closed. Condition: Not all cases tested had documentation to support the case was reviewed by a supervisor when closed. Questioned costs: None Context: Five of the 60 cases tested did not have documentation that the case was reviewed by a supervisor when closed. Cause: Unknown. Effect: Cases that are not reviewed by a supervisor when closed have a higher risk of noncompliance with regulations. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a control to ensure documentation is maintained to support that all cases have been reviewed when closed. Views of Responsible Official: There is no disagreement with this finding.

Corrective Action Plan

2022-001: Eligibility Recommendation: We recommend that management implement a control to ensure documentation is maintained to support that all cases have been reviewed when closed. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We will draft a supervisor case closing checklist. We will distribute the checklist to supervisors once it is finalized. We will then pull a random sample of recently closed cases in October to see if supervisors are completing the review as instructed. Name of the contact person responsible for corrective action: Daniel Lindsey, Chief Litigation Officer Planned completion date for corrective action plan: September 30, 2023

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 279107 2022-002
    Significant Deficiency
  • 855548 2022-001
    Significant Deficiency
  • 855549 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
09.U00 Legal Services Corporation $7.84M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.09M
16.575 Crime Victim Assistance $973,183
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $826,040
93.569 Community Services Block Grant $421,497
14.418 Private Enforcement Initiatives $348,548
16.320 Services for Trafficking Victims $302,142
93.914 Hiv Emergency Relief Project Grants $301,165
21.023 Emergency Rental Assistance Program $294,643
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $182,057
16.524 Legal Assistance for Victims $178,394
21.008 Low Income Taxpayer Clinics $75,000
94.013 Volunteers in Service to America $44,362
93.052 National Family Caregiver Support, Title Iii, Part E $41,617
21.026 Homeowner Assistance Fund $41,246
14.241 Housing Opportunities for Persons with Aids $33,948
93.667 Social Services Block Grant $32,763
66.604 Environmental Justice Small Grant Program $13,843
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $12,843