EIN: 237359018
UEI: C6JMYM7VHAL7
Audit also covers 3 related EINs: 112771438, 371747108, 811399451 · unlinked EINs have no separate FAC filing
Audited by: Roth & Company LLP
Oversight agency: 10 [Department of Agriculture]
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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 December 31, 2025. 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 July 1, 2026 (62 days ago).
What is a management decision? →FAC accepted this audit on November 6, 2024 — management decision was due May 6, 2025.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Show full finding ▾Hide full finding ▴The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors.
FAC accepted this audit on January 24, 2022 — management decision was due July 24, 2022.
The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Show full finding ▾Hide full finding ▴The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
Finding 2019-001: Procurement ? Contract awards United States Department of Agriculture ? Child Nutrition Cluster School Breakfast Program - CFDA # -10.553 National School Lunch Program CFDA # -10.555 Criteria: ?226.22 of the CFR Title 7 Subpart E (Procurement Standards), requires the non-federal agency to award a contract to the vendor. Condition and Effect: The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with ?226.22 of the CFR Title 7 Subpart E (Procurement Standards). Questioned Costs: None noted. Cause: Produce vendors were not agreeable to commit to sign a contract and management did not enforce the importance of the necessity of the signed contract. Recommendation: Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors. Views of Responsible Parties and Corrective Action Plan Implemented: Management concurs with the finding and will ensure a contract is obtained going forward.
Show full finding ▾Hide full finding ▴Finding 2019-001: Procurement ? Contract awards United States Department of Agriculture ? Child Nutrition Cluster School Breakfast Program - CFDA # -10.553 National School Lunch Program CFDA # -10.555 Criteria: ?226.22 of the CFR Title 7 Subpart E (Procurement Standards), requires the non-federal agency to award a contract to the vendor. Condition and Effect: The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with ?226.22 of the CFR Title 7 Subpart E (Procurement Standards). Questioned Costs: None noted. Cause: Produce vendors were not agreeable to commit to sign a contract and management did not enforce the importance of the necessity of the signed contract. Recommendation: Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors. Views of Responsible Parties and Corrective Action Plan Implemented: Management concurs with the finding and will ensure a contract is obtained going forward.
Finding 2019-001: Procurement ? Contract awards United States Department of Agriculture ? Child Nutrition Cluster School Breakfast Program - CFDA # -10.553 National School Lunch Program CFDA # -10.555 Criteria: ?226.22 of the CFR Title 7 Subpart E (Procurement Standards), requires the non-federal agency to award a contract to the vendor. Condition and Effect: The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with ?226.22 of the CFR Title 7 Subpart E (Procurement Standards) Questioned Costs: None noted. Cause: Produce vendors were not agreeable to commit to sign a contract and management did not enforce the importance of the necessity of the signed contract. Corrective Action Plan Implemented Management designated a Menachem Hayum who is familiar with the requirements of Uniform Guidance to manage the procurement procedures and will require a signed contract from its vendors. Responsible Person: Menachem Hayum, Procurement Manager Completed date: December 31, 2020
The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Show full finding ▾Hide full finding ▴The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
Finding 2019-001: Procurement ? Contract awards United States Department of Agriculture ? Child Nutrition Cluster School Breakfast Program - CFDA # -10.553 National School Lunch Program CFDA # -10.555 Criteria: ?226.22 of the CFR Title 7 Subpart E (Procurement Standards), requires the non-federal agency to award a contract to the vendor. Condition and Effect: The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with ?226.22 of the CFR Title 7 Subpart E (Procurement Standards). Questioned Costs: None noted. Cause: Produce vendors were not agreeable to commit to sign a contract and management did not enforce the importance of the necessity of the signed contract. Recommendation: Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors. Views of Responsible Parties and Corrective Action Plan Implemented: Management concurs with the finding and will ensure a contract is obtained going forward.
Show full finding ▾Hide full finding ▴Finding 2019-001: Procurement ? Contract awards United States Department of Agriculture ? Child Nutrition Cluster School Breakfast Program - CFDA # -10.553 National School Lunch Program CFDA # -10.555 Criteria: ?226.22 of the CFR Title 7 Subpart E (Procurement Standards), requires the non-federal agency to award a contract to the vendor. Condition and Effect: The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with ?226.22 of the CFR Title 7 Subpart E (Procurement Standards). Questioned Costs: None noted. Cause: Produce vendors were not agreeable to commit to sign a contract and management did not enforce the importance of the necessity of the signed contract. Recommendation: Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors. Views of Responsible Parties and Corrective Action Plan Implemented: Management concurs with the finding and will ensure a contract is obtained going forward.
Finding 2019-001: Procurement ? Contract awards United States Department of Agriculture ? Child Nutrition Cluster School Breakfast Program - CFDA # -10.553 National School Lunch Program CFDA # -10.555 Criteria: ?226.22 of the CFR Title 7 Subpart E (Procurement Standards), requires the non-federal agency to award a contract to the vendor. Condition and Effect: The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with ?226.22 of the CFR Title 7 Subpart E (Procurement Standards) Questioned Costs: None noted. Cause: Produce vendors were not agreeable to commit to sign a contract and management did not enforce the importance of the necessity of the signed contract. Corrective Action Plan Implemented Management designated a Menachem Hayum who is familiar with the requirements of Uniform Guidance to manage the procurement procedures and will require a signed contract from its vendors. Responsible Person: Menachem Hayum, Procurement Manager Completed date: December 31, 2020
The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Show full finding ▾Hide full finding ▴The organization designated a vendor for purchases of produce without awarding a formal contract to the vendor and was therefore not in compliance with §226.22 of the CFR Title 7 Subpart E (Procurement Standards).
Management should designate a responsible employee familiar with the requirements of Uniform Guidance to manage the procurement procedures and require a signed contract from its vendors.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 29, 2018 — management decision was due March 29, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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