Finding 855549 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 265967
Organization: Legal Aid Chicago (IL)

AI Summary

  • Core Issue: Employees are not providing written agreements to acknowledge the policy on case acceptance, leading to a significant deficiency in internal controls.
  • Impacted Requirements: Compliance with the LSC Compliance Supplement, specifically regarding case handling priorities as outlined in 45 CFR Section 1620.6.
  • Recommended Follow-Up: Management should establish a procedure to ensure documentation of employee acceptance of the policy is maintained.

Finding Text

2022-002: Special Tests and Provisions 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: The LSC Compliance Supplement, Part 1620 - Priorities in Use of Resources, requires that all staff who handle cases or matters to make decisions about case acceptance sign written agreements not to undertake non-priority cases or matters, except for those that are emergencies, in accordance with 45 CFR Section 1620.6. Condition: Documentation is not maintained to support that employees accepted the policy. Questioned costs: None Context: Documentation is not maintained to support that employees accepted the policy. Cause: Unknown. Effect: The Organization is not able to support that employees acknowledged the applicable policies. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that management implement a procedure to maintain documentation of employees written acceptance of the policies. Views of Responsible Official: There is no disagreement with this finding.

Categories

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 279106 2022-001
    Significant Deficiency
  • 279107 2022-002
    Significant Deficiency
  • 855548 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
09.U00 Legal Services Corporation $7.84M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.09M
16.575 Crime Victim Assistance $973,183
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $826,040
93.569 Community Services Block Grant $421,497
14.418 Private Enforcement Initiatives $348,548
16.320 Services for Trafficking Victims $302,142
93.914 Hiv Emergency Relief Project Grants $301,165
21.023 Emergency Rental Assistance Program $294,643
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $182,057
16.524 Legal Assistance for Victims $178,394
21.008 Low Income Taxpayer Clinics $75,000
94.013 Volunteers in Service to America $44,362
93.052 National Family Caregiver Support, Title Iii, Part E $41,617
21.026 Homeowner Assistance Fund $41,246
14.241 Housing Opportunities for Persons with Aids $33,948
93.667 Social Services Block Grant $32,763
66.604 Environmental Justice Small Grant Program $13,843
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $12,843