Finding Text
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: Special Tests and Provisions
Questioned Costs: N/A
Criteria: All staff who handle cases or matters, or make decisions about case
acceptance, must have signed a simple agreement, developed by
the recipient, indicating that the signatory: (a) has read and
understands the priorities established by the recipient's governing
body; (b) has read and understands the definition of an emergency
situation and the recipient's procedures for dealing with an
emergency that falls outside of the recipient's priorities; and (c) will
not undertake any case or matter for the recipient that is not a priority
or an emergency. (45 C.F.R. § 1620.6).
Condition: 2 of 25 staff selected for testwork did not have a signed simple
agreement available for review.
Cause and Effect: The organization does not have adequate policies and procedures in
place to ensure that all staff has completed the necessary agreement
and ensures that the agreements are available for review. 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 staff completes the necessary agreement and ensures that
the documentation is available for review.