Finding 29475 (2022-003)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-08-13
Audit: 24426
Organization: 603 Legal Aid (NH)

AI Summary

  • Core Issue: Several required reports were submitted late or not at all, indicating a lack of management oversight.
  • Impacted Requirements: Legal Services Corporation mandates timely submission of multiple annual and semiannual reports.
  • Recommended Follow-Up: Implement procedures for compliance and conduct internal reviews to ensure timely report submissions.

Finding Text

2022-003: Compliance finding - Reporting Legal Services Corporation Basic Field Grant (ALN# 09.130010) Technology Improvement Grant (19043) (ALN# 09.130010) Technology Improvement Grant (GT-TG21T-00007) (ALN# 09.130010) Condition: The Report on Emergency Non-Priority Cases submitted late by 9 days, the Annual Report on Review of Priorities was drafted and approved by Board, but not submitted to LSC, and the Special Grant Conditions #3 progress report was due on or before 8/1/2022 and was submitted nearly 2 months late on 9/26/2023. Criteria or specific requirement: Legal Services Corporation requires multiple reports be submitted both annually and semiannually by the Organization. Cause: Lack of oversight by management. Effect: Several reports due during the year under audit were submitted late, while another report was drafted and never submitted to Legal Services Corporation. Questioned costs: No questioned costs were identified. Recommendation: A procedure be implemented to ensure that the Organization remains in compliance and does an internal review to ensure all required reports are completed in a timely manner.

Corrective Action Plan

2022-003 Planned Corrective Action: Management has just recently begun the creation of both individual grant calendars as well as a shared master grants calendar. These are Outlook based and shared with project staff responsible for submitting the various reports. A new protocol is being developed which requires the responsible employee for each reporting deadline to add those dates to their personal calendars and to either update the shared Outlook calendar with submission dates or notify the organizational Grants Manager (currently the staff accountant) when each report is submitted. The Grants Manager will be responsible for oversite of grant reporting deadlines. Responsible Person: Angelique Leis Date of Completion: July 27, 2023

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
09.U01 Basic Field Grant $980,663
21.008 Low Income Taxpayer Clinics $122,573
21.027 Coronavirus State and Local Fiscal Recovery Funds $118,307
21.026 Homeowner Assistance Fund $40,000
16.575 Crime Victim Assistance $37,420
21.023 Emergency Rental Assistance Program $34,611
09.U01 Technology Improvement Grant (19043) $11,443
09.U01 Technology Improvement Grant (gt-Tg21t-00007) $10,607