FAC Explorer

Finding 572456 (2023-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-08-04
Audit: 363601
Organization: Deep South Center for Environmental Justice (LA)
Auditor: Luther Speight and Company CPAS

AI Summary

  • Core Issue: DSCEJ missed the deadline for engaging an independent auditor, which is required within 9 months after the fiscal year-end.
  • Impacted Requirements: This delay leads to noncompliance with federal audit guidelines.
  • Recommended Follow-Up: DSCEJ should ensure timely engagement of an independent auditor in the future.

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.

Corrective Action Plan

We acknowledge the fi nding regarding the untimely submission of audit reports to the Federal Audit Clearinghouse (FAC). The organization experienced delays in prior years due to staff turnover, delayed audit processes, resource constraints, etc. However, DSCEJ has since taken significant corrective actions to resolve this issue. All outstanding audit submissions have been completed and filed with the FAC, and the organization recently received its 2024 engagement letter and intends to expedite their audit.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.142 Niehs Hazardous Waste Worker Health and Safety Training $1.19M
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $271,498
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $56,595