EIN: 275058693
UEI: PPY9HKDMPJE5
Audited by: ARON E. MULLER CPA
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 September 28, 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 March 28, 2024 (887 days ago).
What is a management decision? →FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
The federal reporting deadline was due September 30, 2022. However, Congregation Talmud Torah did not issue its reporting package until March 14, 2023. Cause Due to the COVID 19 many of the staff had been infected with the virus. The staff had to be quarantined until they were deemed healthy and fit to return to work. The employee sick-leave affected the normal business operation and as such resulted in Congregation Talmud Torah being backlogged which inhibited the timely filing of its report package. The Entity Also was never required to submit Audited Financials as they were well below the threshold, which also put a new task on the already backlogged office staff trying to keep up with the effects of the pandemic. Effect The late submission could affect the federal programs. Recommendation No recommendation is currently being made for the past as the cause was due to circumstances out of the control of Congregation Talmud Torah due to the effects of the pandemic. However, the auditor does suggest that Congregation Talmud Torah should evaluate the current COVID 19 status and make plans for the upcoming year to ensure the reports are filed timely. Views of Responsible Officials Management is currently evaluating the current COVID 19 status and has taken necessary steps to ensure that future filings will be made timely. See planned corrective action.
Show full finding ▾Hide full finding ▴There are no findings and questioned costs that relate to the National Breakfast Program- CFDA# 10.553, National Lunch Program-CFDA# 10.555, for the year ended December 31, 2021.During our audit we discovered the following instances of Non-compliance pertaining to the above-mentioned CFDA Programs: Criteria: The regulations under Subpart F of 2 CFR ?200.507 C1 , 200.501 and 200.512(b) state very clearly that, the audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the Federal cognizant or oversight agency for audit. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. The OMB issued memorandum M-21-20 extending the Single Audit filing date for those recipients and subrecipients affected by the loss of operational capacity or increased cost due to the COVID-19 crisis that have not yet filed their Single Audits with the Federal Audit Clearinghouse. Those that have normal due dates for fiscal years through to June 30, 2021 may delay the completion and submission of the Single Audit reporting package, as required under Subpart F of 2 CFR ? 200.507 C1 and 200.501 - Audit Requirements, up to six (6) months beyond the normal due date. Condition: The federal reporting deadline was due September 30, 2022. However, Congregation Talmud Torah did not issue its reporting package until March 14, 2023. Cause Due to the COVID 19 many of the staff had been infected with the virus. The staff had to be quarantined until they were deemed healthy and fit to return to work. The employee sick-leave affected the normal business operation and as such resulted in Congregation Talmud Torah being backlogged which inhibited the timely filing of its report package. The Entity Also was never required to submit Audited Financials as they were well below the threshold, which also put a new task on the already backlogged office staff trying to keep up with the effects of the pandemic. Effect The late submission could affect the federal programs. Recommendation No recommendation is currently being made for the past as the cause was due to circumstances out of the control of Congregation Talmud Torah due to the effects of the pandemic. However, the auditor does suggest that Congregation Talmud Torah should evaluate the current COVID 19 status and make plans for the upcoming year to ensure the reports are filed timely. Views of Responsible Officials Management is currently evaluating the current COVID 19 status and has taken necessary steps to ensure that future filings will be made timely. See planned corrective action.
Managements response to the findings disclosed during our audit of the financial statements mentioned in Section Ill, are as follows: Finding# 2021-001 - In regard to the late submission of the audit report we wish to advise you: Subject: Other Maters: CFDA Number: School Breakfast Program - 10.553 National School Lunch Program - 10.555 Congregation Talmud Torah agrees with the finding. Planned Corrective Action Plan: The audit report was issued late due to the Covid-19 Pandemic that affected the entire Operations of most businesses in the United States of America and beyond. Most of our staff were under direct orders from the federal Government and local Municipal orders to remain at home and quarantine for months. As such, the entire school along with its office staff were unable to gather the documents and communicate with the auditor in a timely manner. Furthermore, this is the first time the Organization had to submit Audited financials which added loads of work on the already backlogged office staff. The Organization was merely trying to keep up with the day-to-day operations and assuring the continuity of this vital program, assuring that the Community at large and the children receive healthy nutritious meals in school. Management has since implemented the necessary controls to assure that the reasons causing the delays are rectified. Currently management has allocated more staff to assure compliance with the programs requirements and is already working on the next fiscal years Audit which is due September 30, 2023 for the fiscal year ended December 31, 2022. Management is confident that in the future, audit reports will be issued timely. Responsible for Corrective Action Plan: Mr. Samuel Levi
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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