FAC Explorer

Audit 307794

FY End
2021-12-31
Total Expended
$929,008
Findings
2
Programs
1
Organization: Deep South Center for Environmental Justice (LA)
Year: 2021 Accepted: 2024-05-31
Auditor: Luther Speight and Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399275 2021-002 - - L
975717 2021-002 - - L

Programs

ALN Program Spent Major Findings
93.142 Niehs Hazardous Waste Worker Health and Safety Training $929,008 Yes 1

Contacts

Name Title Type
MVEKMLDNS5V5 Beverly Wright Auditee
5042720956 Luther Speight Auditor
No contacts on file

Notes to SEFA

Title: NOTE B - PRESENTATION Accounting Policies: The accompanying Schedule of Expenditurs of Federal Awards includes the federal grant acitvity of DSCEJ and is presetned on the accrual basis of accounting. The information in this schedule is presented as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Admininstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: DSCEJ did not elect to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards covers the fiscal year ended December 31, 2021.
Title: NOTE D - LOAN AND LOAN GURANTEES Accounting Policies: The accompanying Schedule of Expenditurs of Federal Awards includes the federal grant acitvity of DSCEJ and is presetned on the accrual basis of accounting. The information in this schedule is presented as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Admininstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: DSCEJ did not elect to use the 10% de minimis cost rate. DSCEJ did not expend federal awards related to loans or loan gurantees during the year ended December 31, 2021. DSCEJ had no loans outstanding at the year ended December 31, 2021.
Title: NOTE E - FEDERAL FUNDED INSURANCE Accounting Policies: The accompanying Schedule of Expenditurs of Federal Awards includes the federal grant acitvity of DSCEJ and is presetned on the accrual basis of accounting. The information in this schedule is presented as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Admininstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: DSCEJ did not elect to use the 10% de minimis cost rate. DSCEJ has no federally funded insurance.
Title: NOTE F - NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditurs of Federal Awards includes the federal grant acitvity of DSCEJ and is presetned on the accrual basis of accounting. The information in this schedule is presented as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Admininstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: DSCEJ did not elect to use the 10% de minimis cost rate. DSCEJ did not receive any federal noncash assistance for the year ended December 31, 2021.

Finding Details

Finding 2021-002
CRITERIA: The federal audit clearinghouse requires that independent audits be completed and uploaded to their database no later than 9 months after the fiscal year-end of DSCEJ. CONDITION: DSCEJ did not engage an independent auditor on a timely basis. The independent auditor was not engaged until after the 9 month deadline had expired. CAUSE: We were unable to determine the cause for this condition. EFFECT: Delinquent filing of DSCEJ's independent audit represents noncompliance with the federal guidelines. RECOMMENDATION: We recommend that DSCEJ engage its independent auditor on a timely basis. MANAGEMENT'S RESPONSE: See management's corrective action plan on page 26.
Finding 2021-002
CRITERIA: The federal audit clearinghouse requires that independent audits be completed and uploaded to their database no later than 9 months after the fiscal year-end of DSCEJ. CONDITION: DSCEJ did not engage an independent auditor on a timely basis. The independent auditor was not engaged until after the 9 month deadline had expired. CAUSE: We were unable to determine the cause for this condition. EFFECT: Delinquent filing of DSCEJ's independent audit represents noncompliance with the federal guidelines. RECOMMENDATION: We recommend that DSCEJ engage its independent auditor on a timely basis. MANAGEMENT'S RESPONSE: See management's corrective action plan on page 26.