Finding 621042 (2022-008)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-05-25
Audit: 46024

AI Summary

  • Core Issue: FRLS failed to obtain signed priority statements from 4 out of 25 employees handling LSC-funded cases, violating compliance requirements.
  • Impacted Requirements: 45 CFR 1620 mandates that all staff involved with case decisions must acknowledge understanding of priorities and emergency situations.
  • Recommended Follow-Up: Strengthen onboarding policies to ensure new hires sign priority statements and implement regular reviews of employee files for compliance.

Finding Text

Finding 2022-008 ? Special Test and Provisions ? Priorities in Use of Resources (Non-compliance) Information on the Federal Program: Legal Services Corporation Basic Field Grant Criteria: 45 CFR 1620 requires recipient of LSC funding to adopt a written statement of priorities that determines the cases and matters that can be undertaken. All staff who handle cases or matters, or make decisions about case acceptance must sign an agreement acknowledging they have read and understand the priorities and read and understand a emergency situation, and will not undertake any case or matter that is not a priority or emergency. Condition/Context: During our testing, we selected 25 payroll allocations charged to the LSC grant. Of those 25 employees tested, 4 did not have the required signed priority statement on file. Cause: FRLS did not obtain or retain the required priority statements for employees involved with cases or other matters. Effect: FRLS is not in compliance with priorities in use of resources compliance requirements. Questioned Costs: None reported. Recommendation: We recommend FRLS strengthen its policies and procedures surrounding employee onboarding to ensure the required statement is signed when a new employee is hired. In addition, the policy should include periodic review of employee files to ensure all required documentation is present and up to date. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.

Categories

Allowable Costs / Cost Principles Special Tests & Provisions

Other Findings in this Audit

  • 44597 2022-005
    Material Weakness
  • 44598 2022-006
    Significant Deficiency
  • 44599 2022-007
    Significant Deficiency
  • 44600 2022-008
    -
  • 621039 2022-005
    Material Weakness
  • 621040 2022-006
    Significant Deficiency
  • 621041 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
09.610 Legal Service Corporation $6.00M
16.575 Crime Victim Assistance $1.46M
21.023 Emergency Rental Assistance Program $249,096
21.008 Low Income Taxpayer Clinics $113,570
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $83,734
93.052 National Family Caregiver Support, Title Iii, Part E $13,799
14.218 Community Development Block Grants/entitlement Grants $10,280
14.231 Emergency Solutions Grant Program $6,928
93.055 Pphf - Applied Leadership for Community Health Improvement $5,963