Finding Text
Criteria: The Federal audit clearinghouse requires that indendent audits be completed and uploaded to their database no later than 9 months after the fiscal year-end. 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 casue for this condition. Effect: Delinquent filing of DSCEJ's indpendent 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 28.