EIN: 223697561
UEI: P95ZHYGJBS13
Audited by: Hutman & Hutman LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 8, 2024. 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 May 8, 2025 (477 days ago).
What is a management decision? →The School’s net cash resources exceeded 3 months average expenditures at the end of the year. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. Cause: The School did not monitor their net cash resources to ensure that it not exceed 3 months average expenditures. Effect of Finding: After discussions with management, the auditor has determined that although the School’s net cash resources exceed the allowed amount in 2023, due to continued rising costs, future expenditures will exceed revenues which will reduce the net cash resources to an acceptable level. As such, we feel that the effects of this finding are minimal. Recommendation: To keep monitoring the net cash resources throughout the year to ensure it doesn’t exceed three months average expenditures. View of Responsible Party and Planned Corrective Action: Since being made aware of the issue, the School’s administrator has begun to routinely monitor the net cash resources to ensure it does not exceed three months of average expenditures. As such, the required correction actions have been implemented.
Show full finding ▾Hide full finding ▴Condition: The School’s net cash resources exceeded 3 months average expenditures at the end of the year. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. Cause: The School did not monitor their net cash resources to ensure that it not exceed 3 months average expenditures. Effect of Finding: After discussions with management, the auditor has determined that although the School’s net cash resources exceed the allowed amount in 2023, due to continued rising costs, future expenditures will exceed revenues which will reduce the net cash resources to an acceptable level. As such, we feel that the effects of this finding are minimal. Recommendation: To keep monitoring the net cash resources throughout the year to ensure it doesn’t exceed three months average expenditures. View of Responsible Party and Planned Corrective Action: Since being made aware of the issue, the School’s administrator has begun to routinely monitor the net cash resources to ensure it does not exceed three months of average expenditures. As such, the required correction actions have been implemented.
Finding 23-1: The School’s net cash resources exceeded 3 months average expenditures at the end of the year. Recommendation: To keep monitoring the net cash resources throughout the year to ensure it doesn’t exceed three months average expenditures. Action Taken: Since being made aware of the issue, the School’s administrator has begun to routinely monitor the net cash resources to ensure it does not exceed three months of average expenditures. As such, the required correction actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of January 18, 2024. Person Responsible for Implementation: Ephraim Wiederman, the Administrator, is the responsible party for implementation of the CAP. Telephone Number: (732)730-1259.
2022-221
FAC accepted this audit on March 21, 2020 — management decision was due September 21, 2020.
The following finding and recommendation are the results of the program-specific audit of the Child Nutrition Programs of Toras Imecha, Inc. for the fiscal year ended June 30, 2019. Each finding is referenced with a two-digit number representing the fiscal year audited and a sequential number. The findings are classified by the type of compliance requirement, the category of internal control weakness, and the category of noncompliance. For the Fiscal Year Ended June 30, 2019 Type of Finding: Findings and Recommendation: 19-1 Procurement The School, while following the general procurement procedures and steps, did not follow the exact procurement standards as codified under OMB Circular 2 CFR 200. Significant Deficiency Criteria: The School is required to follow certain procurement procedures including, but not limited to: maintaining written standards of conduct covering conflicts of interest, setting procedures to avoid the acquisition of unnecessary items, maintaining records of its procurement history, and following the requirements of each procurement method being used. Cause: The School, while following the spirit and purpose of the procurement process, did not have a policy in place to follow exact procurement steps and procedures as listed above. Effect of Finding: After discussions with management and employees associated with the Child Nutrition Program, the auditor has determined that the School was in fact following the procurement processes, albeit not within the framework of the formal structure required by OMB Circular 2 CFR 200. As such, we feel that the effects of this deficiency are minimal.
Show full finding ▾Hide full finding ▴The following finding and recommendation are the results of the program-specific audit of the Child Nutrition Programs of Toras Imecha, Inc. for the fiscal year ended June 30, 2019. Each finding is referenced with a two-digit number representing the fiscal year audited and a sequential number. The findings are classified by the type of compliance requirement, the category of internal control weakness, and the category of noncompliance. For the Fiscal Year Ended June 30, 2019 Type of Finding: Findings and Recommendation: 19-1 Procurement The School, while following the general procurement procedures and steps, did not follow the exact procurement standards as codified under OMB Circular 2 CFR 200. Significant Deficiency Criteria: The School is required to follow certain procurement procedures including, but not limited to: maintaining written standards of conduct covering conflicts of interest, setting procedures to avoid the acquisition of unnecessary items, maintaining records of its procurement history, and following the requirements of each procurement method being used. Cause: The School, while following the spirit and purpose of the procurement process, did not have a policy in place to follow exact procurement steps and procedures as listed above. Effect of Finding: After discussions with management and employees associated with the Child Nutrition Program, the auditor has determined that the School was in fact following the procurement processes, albeit not within the framework of the formal structure required by OMB Circular 2 CFR 200. As such, we feel that the effects of this deficiency are minimal.
Toras Imecha, Inc., Inc. respectfully submits the following corrective action plan for the year ended June 30, 2019. Finding 19-1: The School, while following the general procurement procedures and steps, did not follow the exact procurement standards as codified under Uniform Guidance 2 CFR 200. Recommendation: To become familiar with all the procurement requirements and begin implementing them immediately. Action Taken: Since being made aware of the issue, the School has since formally implemented the procurement procedures and have trained the necessary staff accordingly. As such, all corrective actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of September 1, 2019. Person Responsible for Implementation: Mrs. Tolwinski, the Administrator, is the responsible party for implementation of the CAP. Telephone Number: (732)730-1259.
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