Finding 395032 (2023-006)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-04-29
Audit: 304969

AI Summary

  • Core Issue: The organization failed to obtain signed retainer agreements for 2 out of 13 cases that required them.
  • Impacted Requirements: Non-compliance with 45 CFR Section 1611 regarding case documentation.
  • Recommended Follow-up: Strengthen policies and procedures for managing case files to ensure all documentation is complete.

Finding Text

Finding 2023-006 – Case Requirements (Significant Deficiency and Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant, Award No. 09.610020 Criteria: 45 CFR Section 1611 requires that a recipient must execute a retainer agreement for each client that receives extended services.Condition/Context: We examined 71 case files. Of those 71 cases, 13 required a signed retainer based on the level of service provided. Of those 13 cases, 2 cases did not have the required forms in the file. Cause: The assigned attorney did not obtain the required documentation for the file. Effect: The Organization did not comply with case documentation requirements. Questioned costs: None Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the process of opening and closing case files to ensure compliance with all required documentation and disclosure requirements. Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.

Corrective Action Plan

Upon review, FRLS had retainer agreements for both of the exceptions listed, but they were not readily available for review. FRLS has implemented a checklist of required documentation before every case closure to be reviewed by the Regional Managing Attorneys and Advocacy Director. Upon closure of a case file, the assigned advocate and Regional Managing Attorney will then attest that a case file contains all necessary documentation for compliance. A review of the checklist and case files will be done by the Advocacy Director on a regular basis to ensure compliance.

Categories

Significant Deficiency

Other Findings in this Audit

  • 395030 2023-004
    Material Weakness Repeat
  • 395031 2023-005
    Material Weakness
  • 395033 2023-007
    Significant Deficiency Repeat
  • 395034 2023-008
    Significant Deficiency
  • 395035 2023-009
    - Repeat
  • 971472 2023-004
    Material Weakness Repeat
  • 971473 2023-005
    Material Weakness
  • 971474 2023-006
    Significant Deficiency Repeat
  • 971475 2023-007
    Significant Deficiency Repeat
  • 971476 2023-008
    Significant Deficiency
  • 971477 2023-009
    - Repeat

Programs in Audit

ALN Program Name Expenditures
09.020 Legal Services Corporation $7.18M
16.575 Crime Victim Assistance $1.52M
21.008 Low Income Taxpayer Clinics $142,805
21.023 Emergency Rental Assistance Program $85,587
12.599 Congressionally Directed Assistance $62,378
14.231 Emergency Solutions Grant Program $47,405
14.218 Community Development Block Grants/entitlement Grants $13,052
93.052 National Family Caregiver Support, Title Iii, Part E $5,859
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1,473