Finding 1229431 (2025-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-09-11

Audit: 410825

Organization: OHR HATORAH MONSEY (NY)

Auditor: M KOHN CPA PC

AI Summary

Core Issue: Cash was withdrawn from the school food service account and not returned by year-end.
Impacted Requirements: All revenues and expenditures must be accounted for, and funds should only be used to operate and improve food service.
Recommended Follow-Up: Implement stronger controls over disbursements to ensure funds remain available for food service operations.

Finding Text

Criteria:AnSFAmustaccountforallrevenuesandexpendituresofitsnon-profitschoolfoodservice,andallfundsmustbeusedonlytooperateandimprovethefoodservice(7CFR210.14(a),210.14(c),210.19(a)(2),220.2, 220.7(e)(1)(i)). Condition:Cashwaswithdrawnfromtheschoolfoodservicebankaccountandhadnotbeenreturnedasofyearend. Cause: Management lacked adequate controls over disbursements from the school food service account. Effect:Fundswithdrawnfromthefoodserviceaccountwerenotavailableforfoodserviceoperationsasofyearend.

Corrective Action Plan

Managementconcurswiththefindingandwilllimitaccesstotheschoolfoodservicebankaccounttodesignatedpersonnel,requiredualauthorizationforallwithdrawals,andreconciletheaccountmonthly.Anyfundswithdrawnforpurposesunrelatedtothefoodservicewill be returned to the account.

Other Findings in this Audit

1229426 2025-001

Material Weakness Repeat
1229427 2025-002

Material Weakness Repeat
1229428 2025-003

Material Weakness Repeat
1229429 2025-001

Material Weakness Repeat
1229430 2025-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
10.555	NATIONAL SCHOOL LUNCH PROGRAM	$613,686
10.553	SCHOOL BREAKFAST PROGRAM	$270,296