FAC Explorer

Audit 321255

FY End
2023-12-31
Total Expended
$1.30M
Findings
4
Programs
4
Organization: Big Apple Institute INC (NY)
Year: 2023 Accepted: 2024-09-26
Auditor: Kotulak & Company CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498525 2023-003 Significant Deficiency Yes I
498526 2023-003 Significant Deficiency Yes I
1074967 2023-003 Significant Deficiency Yes I
1074968 2023-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $563,589 Yes 1
10.558 Child and Adult Care Food Program $510,354 Yes 0
10.553 School Breakfast Program $203,623 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $26,130 - 0

Contacts

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

Notes to SEFA

Title: Note 1 – Basis of Presentation 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, 2023. 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 Department of Agriculture Food Program clusters do not provide for indirect costs in the program reimbursement. 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, 2023. 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).
Title: Note 2—Summary of Significant Accounting Policies 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, 2023. 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 Department of Agriculture Food Program clusters do not provide for indirect costs in the program reimbursement. Expenditures reported on the Schedule are reported on the accrual basis of accounting following the cost principles in the Uniform Guidance, wherein certain expenditures are not allowable or are limited as to reimbursement.
Title: Note 3– Indirect Costs 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, 2023. 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 Department of Agriculture Food Program clusters do not provide for indirect costs in the program reimbursement. The Department of Agriculture Food Program clusters do not provide for indirect costs in the program reimbursement.
Title: Note 4 – Sub-Recipients 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, 2023. 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 Department of Agriculture Food Program clusters do not provide for indirect costs in the program reimbursement. Big Apple Institute, Inc. did not use any sub-recipients on their federal awards.

Finding Details

Finding 2023-003
CFDA 10.553 and 10.555—United States Department of Agriculture, NutritionCluster 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 program foods should be paid for separately using program bank accounts. Reviews of Responsible Officials: Response per corrective action plan on page 25-26.
Finding 2023-003
CFDA 10.553 and 10.555—United States Department of Agriculture, NutritionCluster 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 program foods should be paid for separately using program bank accounts. Reviews of Responsible Officials: Response per corrective action plan on page 25-26.
Finding 2023-003
CFDA 10.553 and 10.555—United States Department of Agriculture, NutritionCluster 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 program foods should be paid for separately using program bank accounts. Reviews of Responsible Officials: Response per corrective action plan on page 25-26.
Finding 2023-003
CFDA 10.553 and 10.555—United States Department of Agriculture, NutritionCluster 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 program foods should be paid for separately using program bank accounts. Reviews of Responsible Officials: Response per corrective action plan on page 25-26.