| 1 |
No |
$0 |
$0 |
|
|
We recommend the CEO perform a review of the Incurred Costs Grant budget application and timekeeping records related to the disasters from 2020 and 2021 to identify the actual hours worked and corresponding costs for case time and administrative leave hours for office closures. The review should clearly distinguish between distinct categories of hours, including actual case/matter/supporting activity hours and leave.
|
| 2 |
No |
$0 |
$0 |
|
|
We recommend the CEO implement a procedure to ensure that all relevant information, including the dates of office closures, offices impacted or closed, and staff on administrative leave due to disasters Hurricane Laura and Winter Storm Uri are adequately documented; and do so each time such actions are taken in response to future disasters.
|
| 3 |
No |
$0 |
$0 |
|
|
We recommend that the CEO revise LSLA’s contracting policy to require recompeting recurring purchases and long-standing contracts every three to five years.
|
| 4 |
No |
$0 |
$0 |
|
|
We recommend that the CEO implement a process to ensure LSLA follows its procurement policy. This includes documenting bids for all applicable purchases. Additionally, sole-source justifications should be documented and approved.
|
| 5 |
No |
$0 |
$0 |
|
|
We recommend that the CEO implement a process to ensure unauthorized personnel do not enter into contracts on behalf of LSLA. Alternatively, if LSLA decides that it would be beneficial to allow more flexibility in contract approval authority, this should be formalized in the written policies and any deviations from the written policies should be adequately documented and approved.
|
| 6 |
No |
$0 |
$0 |
|
|
We recommend that the CEO ensure LSLA's written cost allocation policies are updated to fully align with LSC requirements. Subjective adjustments should be minimized, and the considerations resulting in those adjustments should be formalized in the policies.
|
| 7 |
No |
$0 |
$0 |
|
|
We recommend that the CEO update LSLA’s cost allocation methodology to ensure unrestricted funds are equitably included as a source to pay for indirect costs.
|
| 8 |
No |
$0 |
$0 |
|
|
We recommend that the CEO ensure LSLA allocates the maximum allowable indirect costs to all funding sources, as per LSC guidance.
|
| 9 |
No |
$0 |
$0 |
|
|
We recommend the CEO update the LSLA Accounting Manual to include policies and procedures surrounding card usage, statement reviews, payment processes and the credit card reconciliation process.
|
| 10 |
No |
$0 |
$0 |
|
|
We recommend the CEO establish explicit written policies and procedures for board travel reimbursement policies. In addition, the policies should stipulate when per diem allowance limits can be overridden as well as the required documentation of review and approval.
|
| 11 |
No |
$0 |
$0 |
|
|
We recommend that the CEO revise LSLA's written policies to include the following details:
• Timeline for preparing management reports
• Identification of known commitments
• Contents of the income and expense report
• Support of projections by schedules that document assumptions used to arrive at final projected amounts
• Budget constructions from cost centers
• Format of management reports
• Preparation of a budget to actual report or similar report containing the required information
|
| 12 |
No |
$0 |
$0 |
|
|
We recommend that the CEO implement a process to document management's review of monthly reports. This should include a signature and date to denote the review and ensure compliance with LSC’s Financial Guide.
|
| 13 |
No |
$0 |
$0 |
|
|
We recommend the CEO update the LSLA Accounting Manual to include policies for reconciling labor costs with timekeeping records, and to ensure that paid time off is allocated proportionally based on hours worked across different funding sources.
|
| 14 |
No |
$0 |
$0 |
|
|
We recommend that the CEO ensure LSLA's written policies reflect the actual practices in place and comply with the applicable legal requirements for unclaimed client funds.
|
| Questioned Cost |
No |
$438,032 |
$0 |
|
|
We identified questioned costs of $438,032 due to improper documentation and non-compliance with disaster grant requirements.QC further broken down as follows:
• LADRC – Leave & Holiday Hours totaling $39,983 in Questioned Costs.
• Incurred Costs Grant – Unallowable Expenses Totaling $287,624 in Questioned Costs.
• Incurred Costs Grant – Leave Hours Totaling $110,425 in Questioned Costs.
|
