Finding 561630 (2024-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-05-27
Audit: 357233
Organization: Legal Aid of Wyoming, Inc. (WY)

AI Summary

  • Core Issue: Part-time employees are not completing required certifications regarding restricted activities.
  • Impacted Requirements: Compliance with 45 CFR 1635.4(e(1) Timekeeping is at risk due to lack of documentation.
  • Recommended Follow-Up: Review and enhance processes for part-time employment documentation, ensuring certifications are included in the hiring process.

Finding Text

Part-Time Employee Certification (Significant Deficiency) Criteria: Under the requirements 45 CFR 1635.4(e(1) Timekeeping, any person who works part-time for the recipient and part-time for an organization that engages in restricted activities shall certify in writing that the employee has not engaged in restricted activity during any time for which the employee was compesated by the recipient or has not used recipient resources to carry out restricted activities. Conditions/Context: It was noted that the recipient had multiple part-time employees and none of them had completed the requried certifications. Cause: The omission of the forms appears to be caused by the insufficient internal knowledge of the certification process for part-time employees with dual employment in organizations engaged in restricted activities and an absence of a formal system to identify and monitor such employees for quarterly certification compliance. Effect: Without the signed certifications it is possible that a part-time employee may inadvertently commit potential violations of LSC restrictions, risking improper use of funds. Recommendation: We recommend the Organization review its processes related to part-time employment documentation and include the signed LSC recommended form as part of their employment process. Views of Responsible Officials: The recipient agrees with the audit findings and is implementing procedures to prevent non-compliance in the future.

Categories

Significant Deficiency

Other Findings in this Audit

  • 561625 2024-001
    Significant Deficiency
  • 561626 2024-001
    Significant Deficiency
  • 561627 2024-001
    Significant Deficiency
  • 561628 2024-002
    Significant Deficiency
  • 561629 2024-002
    Significant Deficiency
  • 1138067 2024-001
    Significant Deficiency
  • 1138068 2024-001
    Significant Deficiency
  • 1138069 2024-001
    Significant Deficiency
  • 1138070 2024-002
    Significant Deficiency
  • 1138071 2024-002
    Significant Deficiency
  • 1138072 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
09.951 Legal Services Corporation - Basic $694,955
09.951 Legal Services Corporation - Native American $198,324
64.056 Legal Services for Veterans Grants $174,321
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $131,317
16.815 Tribal Civil and Criminal Legal Assistance Grants, Training and Technical Assistance $15,058
09.951 Legal Services Corporation - Technology Initiative Grant $14,269
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,223