Talmud Torah Darkei Avos - Monsey

Finding Reference Number: 2024-001 Federal Assistance Listing Numbers: 10.553, 10.555 Program Name: Child Nutrition Cluster Federal and State Agencies: U.S. Department of Agriculture, passed through the NYS Education Department Criteria: According to Uniform Guidance (2 CFR 200), the Organization is required to submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required timeframe. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Reporting Period: The findings pertain to the reporting period for the fiscal year ended August 31, 2024. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of a comprehensive compliance calendar and reminders to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Repeat Exception: N/A Recommendation: It is recommended that the Organization: 1. Implement a compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Train staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. Views of Responsible Official: Yaakov Rotenberg, Food Service Director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress on implementing corrective actions, including staff training and improved internal tracking. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.

Talmud Torah Darkei Avos-Monsey respectfully submits the following corrective action plan for the year ended August 31, 2024. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: September 01, 2023 - August 31, 2024 The finding from the August 31, 2024 schedule of findings and questioned costs is discussed below. Finding 2024-001: Federal Awards Program Audit U.S. Department of Agriculture Child Nutrition Cluster Programs Deficiency: See Finding 2024-001 Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 05/31/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end August 31, 2025. Mr. Yaakov Rotenberg, food service director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-371-2476. Contact Person Responsible for Corrective Action: Yaakov Rotenberg, Food Service Director