Finding Text
2022-001: Eligibility Federal Agency: Legal Services Corporation (LSC) Federal Program: LSC Grants Assistance Listing Number: 09.514020 Federal Award Identification Number and Year: 09.514020 - 2022 Award Period: January 1, 2022 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Cases are required to be reviewed by a supervisor when closed. Condition: Not all cases tested had documentation to support the case was reviewed by a supervisor when closed. Questioned costs: None Context: Five of the 60 cases tested did not have documentation that the case was reviewed by a supervisor when closed. Cause: Unknown. Effect: Cases that are not reviewed by a supervisor when closed have a higher risk of noncompliance with regulations. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a control to ensure documentation is maintained to support that all cases have been reviewed when closed. Views of Responsible Official: There is no disagreement with this finding.