FAC Explorer

Audit 367934

FY End
2024-12-31
Total Expended
$1.33M
Findings
2
Programs
3
Organization: Big Apple Institute INC (NY)
Year: 2024 Accepted: 2025-09-26
Auditor: Kotulak & Company CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155660 2024-003 Material Weakness Yes I
1155661 2024-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $660,846 Yes 1
10.558 Child and Adult Care Food Program $449,887 Yes 0
10.553 School Breakfast Program $223,811 Yes 1

Contacts

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

Notes to SEFA

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, 2024. 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).
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.
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 2024-003
24-03 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 purposes was not appropriately segregated by CFDA code for each program. Journal entries were required to correct these errors. This is a repeat finding. Criteria: According to CFR regulations, the purchasing of program food must be separated from other food programs, even if federally funded. 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: Purchases for each program should be on separate invoices, forwarded to each program director and allocated to each program based upon the upcoming menu. All food program invoices should be promptly forwarded to the bookkeeper such that the proper program disbursements can be made. All program foods should be paid for separately using program bank accounts. Reviews of Responsible Officials: Response per corrective action plan on page 26.
Finding 2024-003
24-03 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 purposes was not appropriately segregated by CFDA code for each program. Journal entries were required to correct these errors. This is a repeat finding. Criteria: According to CFR regulations, the purchasing of program food must be separated from other food programs, even if federally funded. 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: Purchases for each program should be on separate invoices, forwarded to each program director and allocated to each program based upon the upcoming menu. All food program invoices should be promptly forwarded to the bookkeeper such that the proper program disbursements can be made. All program foods should be paid for separately using program bank accounts. Reviews of Responsible Officials: Response per corrective action plan on page 26.