Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.
Criteria: An interagency agreement authorizes the school food authority (SFA) to operate two programs within its
one facility and utilize the same resources. Costs and expenditures may be tracked collectively, and the CACFP is
billed based on the internal cost ratio.
Context: This is a repeat finding of 2022-001.
Condition: The District records revenues for the two programs separately and then transfers the revenues from the
CACFP resource to the NSLP resource based on an internal cost ratio. This method understates both revenues and
expenditures in the CACFP and overstates them in NSLP.
Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated through the transfer of
expenditures. The amount of the variance was $533,461.22.
Cause: The District transferred CACFP revenue amounts to the NSLP resource instead of transferring the costs
based on the allocation to the CACFP.
Recommendation: We recommend that the District review the cost allocations and insure that all expenditures are
allocated to the correct programs.
District’s Response: The District will review the cost allocation and ensure that all expenditures are allocated
between the two nutrition programs.