Finding Text
Finding 2023-101 — Semi-Annual Reports – Significant Deficiency in Internal Controls
over Compliance (Compliance - Reporting)
Federal program information:
Funding agencies: Legal Services Corporation
Titles: Basic Field Grant, Migrant Worker Grant
Assistance Listing Number: 09.703030
Award year: 2023
Award numbers: N/A
Pass-Through grantors: N/A
Compliance Requirements: Reporting
Questioned Costs: N/A
Criteria: Under the Legal Services Corporation grant terms and conditions the
organization is required to submit all board approved minutes from
each each full board and committee meeting that occurred in the prior
six months. The reports are to be submitted on February 1st and
again on August 1st of each year.
Condition: As of the date that audit testwork was performed the organization had
not submitted 2 of the 5 approved board meeting minutes.
Cause and Effect: The organization does not have adequate policies and procedures in
place to ensure that all board meeting minutes are submitted timely.
The result is that there is increased chance of non-compliance with
the requirements of the grant.
Auditors’
Recommendations: The organization should establish policies and procedures to ensure
that all board meeting minutes are submitted at the time due.