EIN: 860143449
UEI: NN44AZGDAAZ5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 26, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 26, 2021 (1731 days ago).
What is a management decision? →During our testing of cases, we noted the following: ? Declaration of Citizenship form for one case was signed but not dated and three were missing from the file. This is a repeat comment. ? A retainer agreement was missing from four files. ? We noted that the case file closure checklist or case file closure review box was not checked for 13 closed files. We also noted that any staff member with access to the system can check or uncheck the closure review box. ? Five case files were open at year end but did not have the proper notes in the file for the reason they were not closed. ? One case file for a closed case did not have the correct closure code, based on the contents of the file. Perspective: The conditions noted above did not result in any actual instances of noncompliance with the eligibility or program income compliance requirements of the Legal Services Corporation program. However, failure to remedy the operation of the internal controls over compliance could result in a failure to comply with these requirements in the future. Cause: There was insufficient support in the case files and documentation of internal controls was not consistently applied. Effect: Insufficient support in the case files increases the risk of errors. In addition, these errors increase the risk of noncompliance with the Legal Service Corporation program provisions and loss of future funding. Recommendation: In order to comply with the requirements of its federal awards, we recommend that SALA review its procedures on case files to ensure that all required documents have been obtained and are completed. In addition, we recommend SALA provide training on eligibility requirements and conduct oversight to ensure services are provided to eligible clients and that all federal compliance requirements are met. View of responsible officials: Management agrees with the funding and reports that SALA discussed these issues with supervisors and will continue to hold trainings on these issues. See management's Corrective Action Plan, which follows the schedule of expenditures of federal and other governmental awards.
Show full finding ▾Hide full finding ▴Criteria: A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with the compliance requirements of federal awards on a timely basis. Condition: During our testing of cases, we noted the following: ? Declaration of Citizenship form for one case was signed but not dated and three were missing from the file. This is a repeat comment. ? A retainer agreement was missing from four files. ? We noted that the case file closure checklist or case file closure review box was not checked for 13 closed files. We also noted that any staff member with access to the system can check or uncheck the closure review box. ? Five case files were open at year end but did not have the proper notes in the file for the reason they were not closed. ? One case file for a closed case did not have the correct closure code, based on the contents of the file. Perspective: The conditions noted above did not result in any actual instances of noncompliance with the eligibility or program income compliance requirements of the Legal Services Corporation program. However, failure to remedy the operation of the internal controls over compliance could result in a failure to comply with these requirements in the future. Cause: There was insufficient support in the case files and documentation of internal controls was not consistently applied. Effect: Insufficient support in the case files increases the risk of errors. In addition, these errors increase the risk of noncompliance with the Legal Service Corporation program provisions and loss of future funding. Recommendation: In order to comply with the requirements of its federal awards, we recommend that SALA review its procedures on case files to ensure that all required documents have been obtained and are completed. In addition, we recommend SALA provide training on eligibility requirements and conduct oversight to ensure services are provided to eligible clients and that all federal compliance requirements are met. View of responsible officials: Management agrees with the funding and reports that SALA discussed these issues with supervisors and will continue to hold trainings on these issues. See management's Corrective Action Plan, which follows the schedule of expenditures of federal and other governmental awards.
April 15, 2021 Southern Arizona Legal Aid, Inc., 2020 Audit Corrective Action Plan SALA provides the following Corrective Action Plan to address the findings identified by HBL CPAs, PC., during SALA's annual audit for year ending December 2020, The Contact Person for compliance with this Corrective Action Plan is Anthony Young, Executive Director, 2343 E Broadway Suite 200, Tucson Arizona, 85719 (520 .623.9465 Ext 4101) : 1. Testing of Cases Finding 2020-001 Bullet 1: A signed Declaration of Citizenship in file but not dated, and the Declaration missing from the file in three (3) cases. Corrective Action: SALA's procedures are that each staff member is to review the file, both hardcopy and electronic to ensure that all compliance documents are obtained from the client prior to providing legal assistance. The rush to move to remote work while providing emergency services during the pandemic contributed to this deficiency. These matters have been discussed with supervisors at management team meetings. Supervisors have been instructed to have continuing conversations with their staff. The Executive Director and Deputy Director will also address this deficiency when they participate in case staffing meetings to remind staff of the importance of compliance. In addition, SALA has plans for staff to participate in compliance training in 2021. Finding 2020-001 Bullet 2: Missing Retainer Agreements in four (4) cases. Corrective Action: SALA's procedures are that each staff member is to review the file, both hardcopy and electronic to ensure that all compliance documents are obtained from the client prior to providing legal assistance. The rush to move to remote work while providing emergency services during the pandemic contributed to this deficiency. These matters have been discussed with supervisors at management team meetings. Supervisors have been instructed to have continuing conversations with their staff. In addition, SALA has plans for staff to participate in compliance training in 2021. It is expected that when staff formally return to the office there will be more client s visiting the office reducing the likelihood of missing obtaining Retainer Agreements from clients. The Executive Director and Deputy Director will also address this deficiency when they participate in case staffing meetings to remind staff of the importance of compliance. Finding 2020-001 Bullet 3: Failure to check the Closed Case "Review Box" in thirteen (13) cases. Corrective Action: This deficiency was also caused by the move to remote work and the failure of supervisors to review electronic files in SALA's Case Management system pursuant to procedures. SALA's procedures are that the managing attorney review the file, both hardcopy and electronic to ensure that all compliance documents were obtained from the client before the case is closed. At that time the "Review Box" to confirming that the review has occurred and the file is compliant is checked by the supervisor. This issue has been discussed with supervisors at management team meetings. Supervisors have been reminded of their duty to review both hard and electronic versions of the file prior to case closure to ensure compliance. In addition, SALA ha. s. plans for staff to participate in compliance training in 2021. Note: Any staff member with access to SALA's Case Management system can check or uncheck the closure review box. We are working on an update to our Case Management system and as part of that update we plan to restrict access to certain compliance features of the system including who has access to case review fields in the system. Finding 2020-001 Bullet 4: Five cases found open at year's end without proper documentation for why the file was not closed. Corrective Action: This deficiency caused by the rush to move to remote work and the failure of staff to review files for timely closure, and supervisors failure to review cases for documentation supporting why the case was not closed in the calendar year. This matter has been discussed with supervisors at management team meetings. Supervisors have been instructed to have continuing conversations with their staff concerning the review of cases at year's end. The Executive Director and Deputy Director will also address this deficiency when they participate in case staffing meetings to remind staff of the importance of compliance. In addition, SALA has plans for staff to participate in compliance training in 2021. Finding 2020-001 Bullet 5: The use of an incorrect closure code. Corrective Action: This deficiency was an oversight by staff and the failure to review the closed file by the supervisor . This matter has been discussed with supervisors at management team meetings. Supervisors have been instructed to have continuing conversations with their staff concerning the appropriate use of closure codes. The Executive Director and Deputy Director will also address this deficiency when they participate in case staffing meetings to remind staff of the importance of compliance. Concerning the Corrective Action above, we expect to have compliance conversations with staff on an ongoing basis. We expect that compliance training Corrective Action activities described above will be completed by December 31, 2021. Warm regards, Anthony L. Young, Esq. Executive Director
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