Finding Text
Program Identification:Federal Agency: U.S. Department of AgriculturePass through Entity: California Department of EducationProgram Names: Child and Adult Care Food Program (AL No. 10.558)Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553)Criteria: An interagency cost vending agreement is permitted once approved through CDE so that charges to theChild and Adult Care Food Program (CACFP) from the National School Lunch Program (NSLP) based on approvedrates can be made. The reimbursement rate to CACFP is determined annually based on cost experience. A currentyear rate was based on actual costs.Context: Not ApplicableCondition: Although the use of a vending agreement is allowable, the District did not allocate the cost of theprogram properly.Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated. The amount of the variancewas $4,249,407, which should have been allocated to CACFP.Cause: The District accounted for revenues correctly but did not allocate any of the corresponding expenditures.Recommendation: We recommend that the District review the cost allocations and insure that all expenditures areallocated to the correct programs.Views of Responsible Official: comments, and the following actions will be taken toensure all expenditures are allocated to the correct programs:1. Receive the CACFP check, and book all revenue to CACFP Budget line (5320).2. Generate an invoice based on the IPV tool and rates laid forth in EUSD inter program agreement.3. Create JE debiting CACFP (5320) expense account and crediting NSLP (5310) expense account.These steps will track our funding sources and revenues by program in which it follows