FAC Explorer

Audit 30107

FY End
2022-12-31
Total Expended
$1.24M
Findings
4
Programs
4
Organization: Big Apple Institute INC (NY)
Year: 2022 Accepted: 2023-09-21
Auditor: Kotulak & Company CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29148 2022-003 Significant Deficiency - I
29149 2022-003 Significant Deficiency - I
605590 2022-003 Significant Deficiency - I
605591 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $616,406 Yes 1
10.558 Child and Adult Care Food Program $439,789 Yes 0
10.553 School Breakfast Program $156,893 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $28,594 - 0

Contacts

Name Title Type
S595DJW2MUN5 Alla Zaborskaya Auditee
7183330300 Marina Kosoy-Shushkovsky CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of Big Apple Institute, Inc. under programs of the Federal Government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
22-03 CFDA 10.553 and 10.555?United States Department of Agriculture, Nutrition Cluster passed through the New York State Dept. of Education, Child Nutrition Administration Condition: Food purchasing for program and non-programmatic purposes was not appropriately segregated. Journal entries were required to correct for these errors. Criteria: According to CFR regulations, the purchasing of program food must be separated from both other food programs and non-funded school refreshments. Cause: Lack of proper scrutiny of the use of food purchases in relation to the menu requirements. Effect: While excess costs were not charged to the program, the error is indicative of deficiencies in the relation of program purchases to menu requirements. Perspective: Applicable to the Breakfast and Lunch programs. Auditor Recommendation: All purchases for non-program foods should be on separate invoices and management must be more careful in the approval process for program food purchases. All non-program foods should be paid for separately using non-program accounts. Reviews of Responsible Officials: Response per corrective action plan on page 26.
Finding 2022-003
22-03 CFDA 10.553 and 10.555?United States Department of Agriculture, Nutrition Cluster passed through the New York State Dept. of Education, Child Nutrition Administration Condition: Food purchasing for program and non-programmatic purposes was not appropriately segregated. Journal entries were required to correct for these errors. Criteria: According to CFR regulations, the purchasing of program food must be separated from both other food programs and non-funded school refreshments. Cause: Lack of proper scrutiny of the use of food purchases in relation to the menu requirements. Effect: While excess costs were not charged to the program, the error is indicative of deficiencies in the relation of program purchases to menu requirements. Perspective: Applicable to the Breakfast and Lunch programs. Auditor Recommendation: All purchases for non-program foods should be on separate invoices and management must be more careful in the approval process for program food purchases. All non-program foods should be paid for separately using non-program accounts. Reviews of Responsible Officials: Response per corrective action plan on page 26.
Finding 2022-003
22-03 CFDA 10.553 and 10.555?United States Department of Agriculture, Nutrition Cluster passed through the New York State Dept. of Education, Child Nutrition Administration Condition: Food purchasing for program and non-programmatic purposes was not appropriately segregated. Journal entries were required to correct for these errors. Criteria: According to CFR regulations, the purchasing of program food must be separated from both other food programs and non-funded school refreshments. Cause: Lack of proper scrutiny of the use of food purchases in relation to the menu requirements. Effect: While excess costs were not charged to the program, the error is indicative of deficiencies in the relation of program purchases to menu requirements. Perspective: Applicable to the Breakfast and Lunch programs. Auditor Recommendation: All purchases for non-program foods should be on separate invoices and management must be more careful in the approval process for program food purchases. All non-program foods should be paid for separately using non-program accounts. Reviews of Responsible Officials: Response per corrective action plan on page 26.
Finding 2022-003
22-03 CFDA 10.553 and 10.555?United States Department of Agriculture, Nutrition Cluster passed through the New York State Dept. of Education, Child Nutrition Administration Condition: Food purchasing for program and non-programmatic purposes was not appropriately segregated. Journal entries were required to correct for these errors. Criteria: According to CFR regulations, the purchasing of program food must be separated from both other food programs and non-funded school refreshments. Cause: Lack of proper scrutiny of the use of food purchases in relation to the menu requirements. Effect: While excess costs were not charged to the program, the error is indicative of deficiencies in the relation of program purchases to menu requirements. Perspective: Applicable to the Breakfast and Lunch programs. Auditor Recommendation: All purchases for non-program foods should be on separate invoices and management must be more careful in the approval process for program food purchases. All non-program foods should be paid for separately using non-program accounts. Reviews of Responsible Officials: Response per corrective action plan on page 26.