Finding 1098954 (2024-004)

-
Requirement
J
Questioned Costs
-
Year
2024
Accepted
2025-02-10

AI Summary

  • Issue: The District charged below the required minimum lunch price of $2.95, with actual prices at $2.50 and $2.00.
  • Requirements Impacted: Schools must use the USDA's Paid Lunch Equity Tool to set lunch prices or contribute non-Federal funds to cover the shortfall.
  • Recommended Follow-Up: Provide training for staff on pricing requirements and assign a dedicated administrator to ensure compliance.

Finding Text

Criteria: Schools are required to charge a minimum price for lunches. This minimum price is calculated annually using the Paid Lunch Equity (PLE) Tool provided by the USDA. School that choose to contribute non-Federal sources to the non-profit school food service account in lieu of raising paid lunch prices must calculate the appropriate amount to contribute. Condition: The District charged $2.50 for lunch at the high school and junior high campus and $2.00 at the lower grade campuses. The PLE minimum price per meal was $2.95. The District did not charge the minimum lunch price. Cause: The staff of the District were not properly trained on the requirement, and no administrative level staff person was assigned the responsibility to oversee this compliance. Effect: The estimated required contribution from the general fund to the food service fund is $25,000 based on approximately 50,000 meals served without a price increase.

Categories

School Nutrition Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 522509 2024-001
    Material Weakness
  • 522510 2024-002
    Material Weakness
  • 522511 2024-003
    Material Weakness
  • 522512 2024-004
    -
  • 1098951 2024-001
    Material Weakness
  • 1098952 2024-002
    Material Weakness
  • 1098953 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $626,847
93.600 Head Start $200,531
10.553 School Breakfast Program $182,054
84.027 Special Education Grants to States $132,742
10.565 Commodity Supplemental Food Program $82,198
84.010 Title I Grants to Local Educational Agencies $75,722
84.425 Education Stabilization Fund $53,579
84.424 Student Support and Academic Enrichment Program $53,094
84.048 Career and Technical Education -- Basic Grants to States $34,722
84.365 English Language Acquisition State Grants $6,036
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,738
84.173 Special Education Preschool Grants $3,009
84.369 Grants for State Assessments and Related Activities $1,469