Finding 395927 (2023-001)

Significant Deficiency

Requirement

A

Questioned Costs

-

Year

2023

Accepted

2024-05-06

Audit: 305588

Organization: North Mississippi Rural Legal Services, Inc. (MS)

Auditor: Brown Ewing and CO CPA

AI Summary

Issue: NMRLS accepted a case that violates LSC federal laws and regulations.
Financial Impact: Total costs of $984 were improperly charged to LSC and non-LSC grants for FY 2023 and FY 2024.
Follow-Up: Review case acceptance procedures and ensure compliance with LSC regulations to prevent future violations.

Finding Text

During the audit, we found that NMRLS had accepted a case that is prohibited by LSC federal laws and regulations. Additionally, such cost associated with the case was initially charged to the LSC grant and subsequently chargerd to a non-LSC funding grant. These amounts totaled $754 for fiscal year 2023 and $239 for fiscal year 2024, thus a total of $984.

Corrective Action Plan

An oral report was immediately made to staff person in LSC's Office of Compliance and Enforcement (OCE) with various follow-up written documentation provided as requested. NMRLS thereafter provided training to all its attorneys on March 22, 2024, which specifically included training on LSC Regulation 1637 and required them to sign an acknowledgement of training, which was provided to OCE.

Programs in Audit

ALN	Program Name	Expenditures
21.008	Low Income Taxpayer Clinics	$81,500
93.045	Special Programs for the Aging_title Iii, Part C_nutrition Services	$67,293
93.071	Medicare Enrollment Assistance Program	$53,461
21.003	Volunteer Income Tax Assisstance	$40,145
16.575	Crime Victim Assistance	$37,282
14.316	Housing Counseling Training Program	$28,732
09.625	Legal Services Corporation	$26,522

Finding 395927 (2023-001)

AI Summary

Finding Text

Corrective Action Plan

Categories

Other Findings in this Audit

Programs in Audit