FAC Explorer

Audit 327670

FY End
2023-08-31
Total Expended
$2.39M
Findings
6
Programs
3
Organization: Talmud Torah D Nitra (NY)
Year: 2023 Accepted: 2024-11-07
Auditor: A Kahan CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504918 2023-001 Significant Deficiency - L
504919 2023-001 Significant Deficiency - L
504920 2023-001 Significant Deficiency - L
1081360 2023-001 Significant Deficiency - L
1081361 2023-001 Significant Deficiency - L
1081362 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.32M Yes 1
10.553 School Breakfast Program $752,404 Yes 1
10.559 Summer Food Service Program for Children $309,447 Yes 1

Contacts

Name Title Type
LG39NA33QBL5 Yoel Fischer Auditee
7185966765 Abraham Kahan Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the accrual 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. 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 Talmud Torah D Nitra under programs of the federal government for the year ended August 31, 2023. The information in this schedule is presented in accordance with the requirement of Title 2 U.S. Code of Federal Regulations 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 Talmud Torah D Nitra, it is not intended to and does not present the financial position, changes in net assets or cash flows of Talmud Torah D Nitra.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule are reported on the accrual 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. 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 accrual 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.
Title: NOTE C – SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule are reported on the accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Talmud Torah D Nitra did not provide any federal awards to subrecipients.
Title: NOTE D – INDIRECT COST RATE Accounting Policies: Expenditures reported on the schedule are reported on the accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Talmud Torah D Nitra has not elected to use the 10- percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Findings and Questioned Costs relating to Federal Awards Finding: 2023-001 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Programs Federal Award Number: 10.553, 10.555, 10.559 Federal Award Year: September 1, 2022, through August 31, 2023 Compliance Requirement: Reporting (L) – Special Reporting Criteria or Requirement: Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, Subpart F, Section 200.507 (c)(1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.
Finding 2023-001
Findings and Questioned Costs relating to Federal Awards Finding: 2023-001 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Programs Federal Award Number: 10.553, 10.555, 10.559 Federal Award Year: September 1, 2022, through August 31, 2023 Compliance Requirement: Reporting (L) – Special Reporting Criteria or Requirement: Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, Subpart F, Section 200.507 (c)(1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.
Finding 2023-001
Findings and Questioned Costs relating to Federal Awards Finding: 2023-001 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Programs Federal Award Number: 10.553, 10.555, 10.559 Federal Award Year: September 1, 2022, through August 31, 2023 Compliance Requirement: Reporting (L) – Special Reporting Criteria or Requirement: Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, Subpart F, Section 200.507 (c)(1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.
Finding 2023-001
Findings and Questioned Costs relating to Federal Awards Finding: 2023-001 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Programs Federal Award Number: 10.553, 10.555, 10.559 Federal Award Year: September 1, 2022, through August 31, 2023 Compliance Requirement: Reporting (L) – Special Reporting Criteria or Requirement: Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, Subpart F, Section 200.507 (c)(1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.
Finding 2023-001
Findings and Questioned Costs relating to Federal Awards Finding: 2023-001 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Programs Federal Award Number: 10.553, 10.555, 10.559 Federal Award Year: September 1, 2022, through August 31, 2023 Compliance Requirement: Reporting (L) – Special Reporting Criteria or Requirement: Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, Subpart F, Section 200.507 (c)(1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.
Finding 2023-001
Findings and Questioned Costs relating to Federal Awards Finding: 2023-001 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Programs Federal Award Number: 10.553, 10.555, 10.559 Federal Award Year: September 1, 2022, through August 31, 2023 Compliance Requirement: Reporting (L) – Special Reporting Criteria or Requirement: Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, Subpart F, Section 200.507 (c)(1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.