Audit of Selected Internal Controls at Puerto Rico Legal Services

The Executive Director should establish a written contracting policy to identify procedures for the various types of contracts such as consulting, personal service, sole sourced and include dollar thresholds and competition requirements as set forth in…

The Executive Director should ensure that the written cost allocation policy over attorney salaries is based on the number of hours recorded in the timekeeping system is implemented in practice.

The Executive Director should ensure that the Accounting Manual includes the cost allocation formula and methodology with sufficient detail for the auditor, LSC, OIG, GAO and others to easily, understand, follow and test the formula.

The Executive Director should ensure that the financial statement report for FYE 2015 is corrected to properly classify TIG grants as separate line items.

The Executive Director should ensure that bank statements are reviewed, approved and reconciled monthly.

The Executive Director should ensure that the Board of Director’s approval and/or oversight over credit card transactions is adequately documented.

The Executive Director should ensure that the funding source is recorded in the property subsidiary record.