FAC Explorer

Audit 299842

FY End
2022-10-31
Total Expended
$849,328
Findings
2
Programs
1
Organization: MacHne Naarim (NY)
Year: 2022 Accepted: 2024-03-28
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
387785 2022-001 Material Weakness Yes L
964227 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $849,328 Yes 1

Contacts

Name Title Type
PM7JAF86Y3Q4 David Presser Auditee
2013835799 Cory Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Machne Naarim is a congregation that operates as a 501(c)(3) religious organization. Machne Naarim provides Jewish Orthodox children with a safe, healthy, and fun summer experience in a spiritual and religious environment. Machne Naarim provides religious education, organized activities and opportunities for spiritual growth. The accompanying Schedule of Expenditures of Federal Awards includes the grant activity of Machne Naarim’s participation in the Summer Food program on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Machne Naarim did not use the 10% de minimis indirect cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 Activities Allowed or Unallowed AL #10.559 U.S. Department of Agriculture – Child Nutrition Cluster/Summer Food Service Program For Children. Criteria: Proper internal control dictates that program expenses are reviewed and approved to ensure they are allowable and meet program criteria before payment. Condition: During the audit, we noted that 9 of the 40 cash disbursements tested had no evidence that a review took place before payment. Cause: The Entity’s policies are not properly being followed by the Food Service Program for expenditures. Effect: Internal controls over cash disbursements, including activities allowed or unallowed, were not functioning as designed which could allow for unallowable purchases to be made. Questioned Costs: None noted. Recommendation: We recommended that the Machne Naarim follow their internal control procedures and ensures all expenditures document proper approval prior to purchases being made. Management’s Response: Machne Naarim agrees with the finding and has implemented these changes during the summer of 2023 to better control their Food Service Department.
Finding 2022-001
Finding 2022-001 Activities Allowed or Unallowed AL #10.559 U.S. Department of Agriculture – Child Nutrition Cluster/Summer Food Service Program For Children. Criteria: Proper internal control dictates that program expenses are reviewed and approved to ensure they are allowable and meet program criteria before payment. Condition: During the audit, we noted that 9 of the 40 cash disbursements tested had no evidence that a review took place before payment. Cause: The Entity’s policies are not properly being followed by the Food Service Program for expenditures. Effect: Internal controls over cash disbursements, including activities allowed or unallowed, were not functioning as designed which could allow for unallowable purchases to be made. Questioned Costs: None noted. Recommendation: We recommended that the Machne Naarim follow their internal control procedures and ensures all expenditures document proper approval prior to purchases being made. Management’s Response: Machne Naarim agrees with the finding and has implemented these changes during the summer of 2023 to better control their Food Service Department.