EIN: 201472449
UEI: WNJ7CYEK1H17
Audited by: K&R CPAS PLLC
Oversight agency: 59 [Small Business Administration]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 17, 2023. 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 April 17, 2024 (867 days ago).
What is a management decision? →Finding 2022-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.565 Commodities Program 10.558 Child and Adult Care Food Program 59.008 Disaster Assistance Loan Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be April 30, 2023 for the July 31, 2022 audit. Condition The Yeshiva did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the April 30, 2023 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding No Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2022-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.565 Commodities Program 10.558 Child and Adult Care Food Program 59.008 Disaster Assistance Loan Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be April 30, 2023 for the July 31, 2022 audit. Condition The Yeshiva did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the April 30, 2023 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding No Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan
Finding Reference Number: 2022-001 1. Name of the contact person responsible for corrective action Rachmiel Ungarischer, President 2. Corrective action planned Our Yeshiva has implemented procedures to review, analyze and reconcile the Yeshiva’s accounting records on a timely basis. 3. Anticipated completion date The procedures will be implemented immediately. 4. If the client does not agree with the audit finding or believes corrective action is not required, include an explanation and specific reasons We agree with finding No. 2022-001
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
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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