FAC Explorer

Audit 307889

FY End
2023-06-30
Total Expended
$3.80M
Findings
6
Programs
3
Organization: Congregation Bnai Yoel, Inc. (NY)
Year: 2023 Accepted: 2024-06-03
Auditor: K&r Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399387 2023-001 - Yes P
399388 2023-001 - Yes P
399389 2023-001 - Yes P
975829 2023-001 - Yes P
975830 2023-001 - Yes P
975831 2023-001 - Yes P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $2.45M Yes 1
10.553 School Breakfast Program $1.35M Yes 1
10.649 Pandemic Ebt Administrative Costs $1,884 - 1

Contacts

Name Title Type
E7TKVD4VVU74 Mrs. Goldman Auditee
8456564990 David Rubenstein Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Congregation Bnai Yoel, Inc and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Congregation Bnai Yoel, Inc. for the year ended June 30, 2022. It is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Congregation Bnai Yoel, Inc. it is not intended to and does not present the assets and support of Congregation Bnai Yoel, Inc.
Title: Summary of Significant Accounting Principles Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Congregation Bnai Yoel, Inc and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Congregation Bnai Yoel, Inc and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Congregation Bnai Yoel, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Congregation Bnai Yoel, Inc and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no payments made to subrecipients for federal awards during the year ended June 30, 2022.
Title: Major Program and Cluster Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Congregation Bnai Yoel, Inc and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As defined in the Uniform Guidance, the Child Nutrition Cluster programs are considered to be a cluster and accordingly, have been classified as one program for testing purposes. The Child Nutrition Cluster has been defined as a major program.

Finding Details

Finding 2023-001
Finding 2023-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.649 Pandemic EBT Administrative Costs Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be March 31, 2024 for the June 30, 2023 audit. Condition The Congregation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the March 31, 2024 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding Yes, see finding 2022-001. Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan Section IV – Prior Year Findings Yes, see finding 2022-001.
Finding 2023-001
Finding 2023-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.649 Pandemic EBT Administrative Costs Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be March 31, 2024 for the June 30, 2023 audit. Condition The Congregation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the March 31, 2024 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding Yes, see finding 2022-001. Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan Section IV – Prior Year Findings Yes, see finding 2022-001.
Finding 2023-001
Finding 2023-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.649 Pandemic EBT Administrative Costs Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be March 31, 2024 for the June 30, 2023 audit. Condition The Congregation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the March 31, 2024 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding Yes, see finding 2022-001. Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan Section IV – Prior Year Findings Yes, see finding 2022-001.
Finding 2023-001
Finding 2023-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.649 Pandemic EBT Administrative Costs Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be March 31, 2024 for the June 30, 2023 audit. Condition The Congregation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the March 31, 2024 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding Yes, see finding 2022-001. Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan Section IV – Prior Year Findings Yes, see finding 2022-001.
Finding 2023-001
Finding 2023-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.649 Pandemic EBT Administrative Costs Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be March 31, 2024 for the June 30, 2023 audit. Condition The Congregation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the March 31, 2024 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding Yes, see finding 2022-001. Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan Section IV – Prior Year Findings Yes, see finding 2022-001.
Finding 2023-001
Finding 2023-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.649 Pandemic EBT Administrative Costs Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be March 31, 2024 for the June 30, 2023 audit. Condition The Congregation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the March 31, 2024 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding Yes, see finding 2022-001. Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan Section IV – Prior Year Findings Yes, see finding 2022-001.