YESHIVA ORCHOS CHAIM, INC.Non-Profit

Section 3 ? Findings and Questioned Costs Related to Compliance The following finding and recommendation are the results of the single audit of the Federal Awards of Yeshiva Orchos Chaim, Inc. for the fiscal year ended August 31, 2020. 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 August 31, 2020 Type of Finding: Findings and Recommendation: Type of Finding: Condition: 20-1 Procurement The School, while following the general procurement procedures and steps, did not follow the specific procurement standards for small purchases as codified under OMB Circular 2 CFR 200. Significant Deficiency Criteria: The School is required to follow certain procurement procedures for small purchases including, but not limited to: providing written specifications to a minimum of 3 vendors, choosing the vendor based on the appropriate criteria, and documentation of records. Cause: The School did not follow up with vendors to ensure the small purchase requirements were being followed. Effect of Finding: After discussions with management and employees associated with the Child Nutrition Program, the auditor has determined that the School does in fact follow procurement protocol, albeit, not within the formal framework as codified under OMB Circular 2 CFR 200. As such, we feel the effect of this deficiency are minimal. Recommendation: To become familiar with all the small purchase requirements and implement them immediately.