EIN: 232190280
UEI: P6TRAT69CJS8
Audited by: ZELENKOFSKE AXELROD, LLC
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 March 12, 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 September 12, 2023 (1087 days ago).
What is a management decision? →FAC accepted this audit on April 19, 2022 — management decision was due October 19, 2022.
The Organization did not have documented policies and procedures over internal controls. As a result, unauthorized signers approved checks used to pay for disbursements, including program expenditures.
Show full finding ▾Hide full finding ▴The Organization did not have documented policies and procedures over internal controls. As a result, unauthorized signers approved checks used to pay for disbursements, including program expenditures.
CBS has agreed written policies and procedures over internal control are needed and has began the process of developing these documents, which will include a listing of authorized signers.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2020-001
FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.
It was not disclosed or apparent that the Synagogue had received payments using program funding for occupancy expenses had actual costs such as rent, mortgage, depreciation, maintenance, taxes, etc. As a related party, the amounts paid to the Synagogue by CBS for occupancy costs must be supported by actual costs and not based on fair market value. Criteria: The Synagogue charged space costs to both programs, Child and Care Food Program and the Child Nutrition Cluster based on fair market value and not based on cost of ownership. Effect: CBS was not in compliance with the allowable cost requirements. Total questioned costs are as follows: Child and Adult Care Food Program (CFDA 10.558) $509,717 Child Nutrition Cluster (CFDA 10.553, 10.555, 10.559) $203,249 Cause: Payments made by by CBS to the Synagogoue for occupancy were based on a fair market analysis rather than actual costs of occupancy. Recommendation: We recommend that CBS establish a policy, procedure and internal control to ensure proper identification of the nature of occupancy expenses paid to the Synagogue and pay only those expenses that are based on cost of ownership.
Show full finding ▾Hide full finding ▴Federal Agency; Department of Agriculture Federal Program: Child and Adult Care Food Program - CFDA No. 10.558 Child Nutrition Cluster - CFDA No. 10.553, 10555, 10.559 Condition: It was not disclosed or apparent that the Synagogue had received payments using program funding for occupancy expenses had actual costs such as rent, mortgage, depreciation, maintenance, taxes, etc. As a related party, the amounts paid to the Synagogue by CBS for occupancy costs must be supported by actual costs and not based on fair market value. Criteria: The Synagogue charged space costs to both programs, Child and Care Food Program and the Child Nutrition Cluster based on fair market value and not based on cost of ownership. Effect: CBS was not in compliance with the allowable cost requirements. Total questioned costs are as follows: Child and Adult Care Food Program (CFDA 10.558) $509,717 Child Nutrition Cluster (CFDA 10.553, 10.555, 10.559) $203,249 Cause: Payments made by by CBS to the Synagogoue for occupancy were based on a fair market analysis rather than actual costs of occupancy. Recommendation: We recommend that CBS establish a policy, procedure and internal control to ensure proper identification of the nature of occupancy expenses paid to the Synagogue and pay only those expenses that are based on cost of ownership.
CBS has vacated the the Synagogue?s kitchen facility and moved to the warehouse at 85 Tomlinson Road, Huntingdon Valley, PA 19006 as of April 1, 2021. At this point, the only shared cost with the Synagogue is General Liability and Umbrella insurance. CBS is planning to have a separate insurance policy as of July 1st, 2021.
CBS does not have regular meetings of those charged with governance. It has been several years since such a meeting took place. Criteria: Meetings of those charged with governance are essential in determining the involvement of these individuals in major decisions regarding the entity. Effect: Those charged with governance may not be made aware of or given the opportunity to weigh in significant matters regarding CBS?s operations. Cause: No meetings are required or scheduled on any specific basis Recommendation: We recommend CBS has meetings with all members of governance at a minimum of once per year. Management?s Response: As advised, CBS has started having more frequent Board meetings with the intention of meeting every four months.
Show full finding ▾Hide full finding ▴Federal Agency; Department of Agriculture Federal Program: Child and Adult Care Food Program - CFDA No. 10.558 Child Nutrition Cluster - CFDA No. 10.553, 10555, 10.559 Condition: CBS does not have regular meetings of those charged with governance. It has been several years since such a meeting took place. Criteria: Meetings of those charged with governance are essential in determining the involvement of these individuals in major decisions regarding the entity. Effect: Those charged with governance may not be made aware of or given the opportunity to weigh in significant matters regarding CBS?s operations. Cause: No meetings are required or scheduled on any specific basis Recommendation: We recommend CBS has meetings with all members of governance at a minimum of once per year. Management?s Response: As advised, CBS has started having more frequent Board meetings with the intention of meeting every four months.
As advised, CBS has started having more frequent Board meetings with the intention of meeting every four months.
FAC accepted this audit on February 11, 2020 — management decision was due August 11, 2020.
FAC accepted this audit on March 13, 2019 — management decision was due September 13, 2019.
FAC accepted this audit on January 23, 2018 — management decision was due July 23, 2018.
FAC accepted this audit on February 7, 2017 — management decision was due August 7, 2017.
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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