Finding Text
2023-001: Private Attorney Involvement (PAI)
Federal Agency: Legal Services Corporation (LSC)
Federal Program: LSC GrantsAssistance Listing Number: 09.514020
Federal Award Identification Number and Year: 09.514020 - 2023
Award Period: January 1, 2023 to December 31, 2023
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: Three of the 40 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 not 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.