EIN: 112613334
UEI: RJRAM92X7P65
Audited by: ROTH AND COMPANY LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 8, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 8, 2027 (124 days from today).
What is a management decision? →FAC accepted this audit on March 26, 2026 — management decision was due September 26, 2026.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on August 13, 2023 — management decision was due February 13, 2024.
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
FAC accepted this audit on August 25, 2021 — management decision was due February 25, 2022.
Criteria 2 CFR 200.323: "The non-Federal entity must perform a cost or price analysis in connection with every procurement action in excess of the Simplified Acquisition Threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the non-Federal entity must make independent estimates before receiving bids or proposals." Condition There was no documentation noted in the procurement files for cost or price analysis for procurement actions during the year. Cause Covid-19 caused the rapid expansion of the program while at the same time the administrative staff was forced to work remotely. This resulted in a lack of documentation of cost or price analysis for procurement. Effect Because of a lack of documentation of cost or price analysis for procurement, management may not have performed a cost or price analysis as required. Questioned costs $0 Recommendation Management should strengthen procurement procedures performed and should designate a responsible employee to retain required documentation in the procurement files. Views of Responsible Officials and Planned Corrective Actions Yeshivat Shaare Torah, Inc. agrees with the finding and has designated a responsible employee to retain the required documentation in the procurement files to document the cost and price analysis.
Show full finding ▾Hide full finding ▴Criteria 2 CFR 200.323: "The non-Federal entity must perform a cost or price analysis in connection with every procurement action in excess of the Simplified Acquisition Threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the non-Federal entity must make independent estimates before receiving bids or proposals." Condition There was no documentation noted in the procurement files for cost or price analysis for procurement actions during the year. Cause Covid-19 caused the rapid expansion of the program while at the same time the administrative staff was forced to work remotely. This resulted in a lack of documentation of cost or price analysis for procurement. Effect Because of a lack of documentation of cost or price analysis for procurement, management may not have performed a cost or price analysis as required. Questioned costs $0 Recommendation Management should strengthen procurement procedures performed and should designate a responsible employee to retain required documentation in the procurement files. Views of Responsible Officials and Planned Corrective Actions Yeshivat Shaare Torah, Inc. agrees with the finding and has designated a responsible employee to retain the required documentation in the procurement files to document the cost and price analysis.
Finding 2020-001: Procurement ? Contract awards United States Department of Agriculture ? Child Nutrition Cluster Program School Breakfast Program - CFDA # -10.553 National School Lunch Program - CFDA # -10.555 Summer Food Service Program - CFDA # -10.559 Criteria: 2 CFR 200.323: "The non-Federal entity must perform a cost or price analysis in connection with every procurement action in excess of the Simplified Acquisition Threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the non-Federal entity must make independent estimates before receiving bids or proposals." Condition: There was no documentation noted in the procurement files for cost or price analysis for procurement actions during the year. Cause: Covid-19 caused the rapid expansion of the program while at the same time the administrative staff was forced to work remotely. This resulted in a lack of documentation of cost or price analysis for procurement. Effect: Because of a lack of documentation of cost or price analysis for procurement, management may not have performed a cost or price analysis as required. Questioned Costs: $0 Corrective Action Plan Implemented: Yeshivat Shaare Torah, Inc. has designated a responsible employee to retain the required documentation in the procurement files to document the cost and price analysis. Responsible Person: Program Assistant Director ? Zelda Kirsch Date plan implemented: August 4, 2021
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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