EIN: 562466977
UEI: MVEKMLDNS5V5
Audited by: Luther Speight and Company, CPAs
Oversight agency: 66 [Environmental Protection Agency]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (163 days ago).
What is a management decision? →FAC accepted this audit on August 4, 2025 — management decision was due February 4, 2026.
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.
Show full finding ▾Hide full finding ▴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.
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.
2022-002
During testing of disbursements charged to the 93.142 Hazardous Waste Worker Health and Safety Training grant, we identified expenses for services rendered in October through December 2022 that were not recorded in the general ledger until 2023. Although the service dates fell within the grant’s approved period of performance (June 1, 2022 – May 31, 2023), the expenses were recognized in the subsequent fiscal year. Cause: While the organization has established procedures and a written manual for closing the books, these procedures were not consistently followed for the invoices noted above. Effect: Expenses incurred during the 2022 calendar year were recorded in 2023, which may impact the accuracy of grant financial reports and budget-to-actual comparisons. While the costs remain allowable under the grant, late recognition may misstate grant expenditures by fiscal period and hinder effective monitoring. Additionally, the total expenditures on the Schedule of Expenditures of Federal Awards were overstated, causing the need for an adjustment. Recommendation: We recommend the entity reinforce its existing month-end and year-end close procedures with accounting staff to ensure all expenses are consistently recorded in the correct accounting period. A secondary review of invoices near period-end could help strengthen adherence to the current policies. Management's Response: See management's corrective action plan on page 28.
Show full finding ▾Hide full finding ▴Questioned Costs: $94,732 Criteria: The grant agreement and generally accepted accounting principles (GAAP) require expenses to be recorded in the period in which goods or services are received to ensure accurate and timely financail reporting. Condition: During testing of disbursements charged to the 93.142 Hazardous Waste Worker Health and Safety Training grant, we identified expenses for services rendered in October through December 2022 that were not recorded in the general ledger until 2023. Although the service dates fell within the grant’s approved period of performance (June 1, 2022 – May 31, 2023), the expenses were recognized in the subsequent fiscal year. Cause: While the organization has established procedures and a written manual for closing the books, these procedures were not consistently followed for the invoices noted above. Effect: Expenses incurred during the 2022 calendar year were recorded in 2023, which may impact the accuracy of grant financial reports and budget-to-actual comparisons. While the costs remain allowable under the grant, late recognition may misstate grant expenditures by fiscal period and hinder effective monitoring. Additionally, the total expenditures on the Schedule of Expenditures of Federal Awards were overstated, causing the need for an adjustment. Recommendation: We recommend the entity reinforce its existing month-end and year-end close procedures with accounting staff to ensure all expenses are consistently recorded in the correct accounting period. A secondary review of invoices near period-end could help strengthen adherence to the current policies. Management's Response: See management's corrective action plan on page 28.
DSCEJ will enforce its existing month-end and year-end close procedures with accounting staff to ensure all expenses are consistently recorded in the correct accounting period.
FAC accepted this audit on September 10, 2024 — management decision was due March 10, 2025.
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 28.
Show full finding ▾Hide full finding ▴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 28.
DSCEJ has implemented internal processes and controls to ensure timely submission of audits. In early 2022, an audit firm was engaged to perform the 2021 audit. That firm, for reasons unrelated to DSCEJ, delayed commencement of the audit for months and finally withdrew from the engagement before beginning. Another audit firm was engaged in 2023 and has completed the 2021 audit in May 2024. The 2022 audit was completed shortly thereafter on August 2024. We anticipate beginning the 2023 audit shortly thereafter.
2021-002
FAC accepted this audit on May 31, 2024 — management decision was due December 1, 2024.
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.
Show full finding ▾Hide full finding ▴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.
DSCEJ has implemented internal processes and controls to ensure timely submission of audits. DSCEJ experienced a massive shift in funding, programming, and scaling during the pandemic (2021). In early 2022, an audit firm was engaged to perform the 2021 audit. That firm, for reasons unrelated to DSCEJ, delayed commencement of the audit for months and finally withdrew from the engagement before beginning. Another audit firm was engaged in 2023 and has completed the 2021 audit. The 2022 audit will begin in May 2024 with an expected completion date of July 2024. We anticipate beginning the 2023 audit shortly thereafter.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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