Finding 1214870 (2025-002)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2025
Accepted
2026-05-18

AI Summary

  • Core Issue: Schools with excess cash resources must take action to improve food services or face reimbursement rate adjustments.
  • Impacted Requirements: Compliance with 7 CFR 210.19(a)(2) regarding cash resource limits and required actions.
  • Recommended Follow-up: Review cash resources and implement necessary changes to avoid reimbursement penalties.

Finding Text

7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program."

Corrective Action Plan

The District will analyze the expenditures of the food service program and strice to meet the above requirements.

Categories

Cash Management

Other Findings in this Audit

  • 1214871 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $809,081
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $380,181
84.425 EDUCATION STABILIZATION FUND $291,328
10.553 SCHOOL BREAKFAST PROGRAM $195,812
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $119,325
93.778 GRANTS TO STATES FOR MEDICAID $94,380
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $58,498
84.358 RURAL EDUCATION $58,173
84.027 SPECIAL EDUCATION GRANTS TO STATES $33,753
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $27,647
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2,820
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $1,416