FAC Explorer

Finding 556015 (2024-001)

Significant Deficiency Repeat Finding
Requirement
G
Questioned Costs
-
Year
2024
Accepted
2025-04-28
Audit: 354747
Organization: Legal Aid Chicago (IL)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There is a significant deficiency in tracking PAI time for LSC grants, with some entries not meeting eligibility requirements.
  • Impacted Requirements: Compliance with the PAI tracking requirement is at risk, increasing the chance of noncompliance with LSC regulations.
  • Recommended Follow-Up: Management should establish a control process to review and verify the accuracy of PAI time entries.

Finding Text

Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2024 Award Period: January 1, 2024 to December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: PAI time is required to be tracked separately to document compliance with the PAI requirement under the LSC grant. Condition: Not all PAI time entries tested were for eligible PAI time. Questioned costs: None Context: Two of the 60 PAI time entries tested had time coded to PAI despite not being eligible PAI time. Cause: Unknown. Effect: Entering ineligible PAI time leads to a higher risk of noncompliance with regulations. Repeat finding: This finding is a repeat finding. Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Views of Responsible Official: There is no disagreement with this finding.

Corrective Action Plan

Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: In 2024, but after employees logged the two erroneous PAI entries, we implemented a new PAI time entry system in LegalServer. Employees must now choose the nature of the PAI involvement when they log the time, which would have avoided both of the two erroneous entries, had that been in place. Additionally, our Deputy Director/General Counsel provided an LSC regulations training in Q1 2025 to remind employees of LSC regulations, including the regulation governing PAI time. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: Already implemented

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 556016 2024-002
    Significant Deficiency
  • 1132457 2024-001
    Significant Deficiency Repeat
  • 1132458 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
09.U00 Legal Services Corporation $8.64M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.31M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $1.02M
21.023 Emergency Rental Assistance Program $875,860
16.575 Crime Victim Assistance $463,276
93.569 Community Services Block Grant $421,500
14.418 Private Enforcement Initiatives $407,635
93.914 Hiv Emergency Relief Project Grants $386,596
16.320 Services for Trafficking Victims $328,107
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $222,111
16.524 Legal Assistance for Victims $189,801
64.056 Legal Services for Veterans Grants $183,279
14.267 Continuum of Care Program $121,031
21.008 Low Income Taxpayer Clinics $100,000
21.026 Homeowner Assistance Fund $81,341
93.052 National Family Caregiver Support, Title Iii, Part E $71,116
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $65,442
14.241 Housing Opportunities for Persons with Aids $56,900
93.262 Occupational Safety and Health Program $55,363
93.667 Social Services Block Grant $22,969
93.747 Elder Abuse Prevention Interventions Program $2,991
93.307 Minority Health and Health Disparities Research $642