LASH disagrees that this finding rises to the level of a "material weakness," but will proceed to address this finding through manual corrections and Legal Server improvements. From the prior fiscal year, significant progress was made to ensure the accuracy of the allocation of LSC work hours. This FY23 finding is related to an automatic allocation in Legal Server that occurs during a pay period when an exempt employee works more than the requisite hours and has charged a portion of time to LSC. The Legal Server system then automatically reallocates the time among the grants worked such that LSC may end up being charged a nominally less percentage of the total salary expense than it otherwise would have been These reallocations are deminimus, and result in less time, not more, being allocated to LSC. Therefore, LASH disagress that this finding is a "material weakness." LASH is committed to improving its performance in this area. In FY24, LASH employed a temporary Accountant who worked with staff to develop a process to indentify these misallcations and to correct them. While this manual process corrected the misallocation of LSC expenses, it did not correct the problem of employee numbers not matching up. There was one incident of employee numbers not matching in the sample of FY24. In FY25, LASH will continue to utilize the process it has proven will fix the misallocation of expenses for periods that have closed but will also attempt to move the process from after the distribution process to before and thus solve the problem up front. This move will not only identify any excess hours that triggers the problem and allow for fixing the allocations up front, but will identify mismatches in employee numbers and solve the problem identified in FY24.