Finding 12087 (2022-001)

- Repeat Finding
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2022-11-02

AI Summary

  • Core Issue: The school lunch fund has $420,899 more in cash than allowed.
  • Impacted Requirements: This exceeds the limit set by New York State regulations, which require cash resources to stay within 3 months of average expenditures.
  • Recommended Follow-up: The School District should create a plan to reduce excess cash and utilize it for necessary purchases and improvements.

Finding Text

Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit cash by $420,899. Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its school lunch fund or such other amount as may be approved by the New York State agency in accordance with ?210.19(a). Cause: Revenues exceeded expenditures by $302,895 in the school lunch fund for the year ended June 30, 2022. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-002 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Management Response: The School District agrees with condition, cause, and recommendation. The School District plans to utilize excess funds for equipment purchases and operational efficiencies.

Corrective Action Plan

Corrective Action Plan: The District will review cafeteria operations throughout 2022-2023 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of excess funds for equipment and operational efficiencies. The School District expects to resolve this issue by June 30, 2023.

Categories

Procurement, Suspension & Debarment Equipment & Real Property Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $3.02M
10.555 National School Lunch Program $1.02M
84.027 Special Education_grants to States $560,613
10.553 School Breakfast Program $404,263
84.010 Title I Grants to Local Educational Agencies $350,967
10.559 Summer Food Service Program for Children $94,590
84.367 Improving Teacher Quality State Grants $59,126
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $55,229
10.649 Pandemic Ebt Administrative Costs $46,340
84.424 Student Support and Academic Enrichment Program $30,450
84.173 Special Education_preschool Grants $15,622
10.542 Pandemic Ebt Food Benefits $3,005