FAC Explorer

Finding 384193 (2023-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-25
Audit: 297293
Organization: Legal Aid of Southeastern Pennsylvania, Inc. (PA)
Auditor: Maher Duessel CPAS

AI Summary

  • Core Issue: LASP failed to meet the required PAI amount of $246,992, resulting in a shortfall of $81,207 for the year.
  • Impacted Requirements: Compliance with 45 CFR regulations requires timely requests for waivers and proper documentation of PAI expenses.
  • Recommended Follow-Up: LASP should enhance its procedures to ensure timely waiver requests and monitor PAI compliance through quarterly meetings.

Finding Text

U.S. Congress via Legal Services Corporation (ALN 09.U01.339080) Statement of Condition: During our audit, we noted that LASP did not meet the PAI requirement of $246,992 for the current year and did not spend the carryover from the prior year. A waiver was not requested timely for the shortfall. Criteria: Under the Code of Federal Regulations (45 CFR §§ 1614.1, 1614.3, 1614.4, 1614.5 and 1614.6), LSC recipients are required to devote an amount of LSC and/or non-LSC funds equal to at least 12.5 percent of their annualized LSC basic field award to promoting the involvement of private attorneys, law students, law graduates, or other professionals in the delivery of legal information and legal assistance to eligible clients. The recipient is to demonstrate compliance with this Part by using financial systems and procedures and maintaining supporting documentation to identify and account separately for costs related to the PAI effort. Cause: The procedures in place did not result in a timely request for a waiver. PAI waivers must be requested by the end of the fiscal year June 30. LASP requested a waiver during August of 2023 which was approved by LSC. Effect of the Condition: The PAI expenses were $165,785 which is a shortfall of $81,207 for the current year. This is a repeat finding. Recommendation: We recommend LASP review its procedures to ensure compliance with the requirements of 45 CFR § 1614. Views of responsible officials and planned corrective action: LASP will monitor PAI through quarterly meetings and request a timely waiver if needed.

Corrective Action Plan

For the finding regarding LASP's compliance with the Private Attorney Involvement provisions of the Code of Federal Regulations pertaining to LSC field programs, LASP will schedule three meetings by December 31, 2023, March 31, 2024, and May 31, 2024 to ascertain status updates on PAl spending for the LASP fiscal year, to address and develop a strategy if spending is not on track to fully meet the 12.5 percent requirement, and to ensure that a waiver request is submitted by June 30, 2024 in case PAI spending is projected to be less than 12.5 per cent of the annualized LSC basic field award. Attendees at these meetings will include LASP's Executive Director, Chief Counsel, Director of Operations, ProBono Director, and Grants and Compliance Specialist, and any other staff that may assist in addressing the issues. It is anticipated that the convening of these meetings will ensure that a waiver request, if needed in 2024, will be submitted by the June 30 deadline.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 384194 2023-001
    Significant Deficiency Repeat
  • 384195 2023-001
    Significant Deficiency Repeat
  • 384196 2023-001
    Significant Deficiency Repeat
  • 384197 2023-001
    Significant Deficiency Repeat
  • 384198 2023-002
    -
  • 384199 2023-002
    -
  • 384200 2023-002
    -
  • 384201 2023-002
    -
  • 384202 2023-002
    -
  • 960635 2023-001
    Significant Deficiency Repeat
  • 960636 2023-001
    Significant Deficiency Repeat
  • 960637 2023-001
    Significant Deficiency Repeat
  • 960638 2023-001
    Significant Deficiency Repeat
  • 960639 2023-001
    Significant Deficiency Repeat
  • 960640 2023-002
    -
  • 960641 2023-002
    -
  • 960642 2023-002
    -
  • 960643 2023-002
    -
  • 960644 2023-002
    -

Programs in Audit

ALN Program Name Expenditures
09.U01 Legal Services Corporation $1.58M
93.667 Social Services Block Grant $476,672
09.U01 Legal Services Corporation - Pai $165,785
09.U01 Legal Services Corporation - Pro Bono Innovation Fund $152,712
21.026 Homeowner Assistance Fund $100,350
09.U01 Legal Services Corporation - Disaster Services $77,200
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $69,999
64.033 Va Supportive Services for Veteran Families Program $53,910
09.U01 Legal Services Corporation - Technology Initiative $19,250
16.575 Crime Victim Assistance $2,104
14.218 Community Development Block Grants/entitlement Grants $59