Finding 13030 (2022-001)

- Repeat Finding
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2022-11-20

AI Summary

  • Core Issue: The School Lunch Fund has $58,879 more cash than allowed, violating federal guidelines.
  • Impacted Requirements: Compliance with 7 CFR ?210.19(a) requires limiting cash resources to no more than 3 months of average expenditures.
  • Recommended Follow-Up: The School District should assess its cash resources and create a plan to bring them within the allowable limits.

Finding Text

Condition: At June 30, 2022, net cash resources in the school lunch fund exceeded the allowable limit cash by $58,879. 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: The School Lunch Fund continued to have revenues in excess of expenses for the 2021-2022 fiscal year creating excess cash resources in the Fund. Effect: The School District is not in compliance with 7 CFR ?210.19(a). Repeat Finding: The finding is a repeat of finding 2021-001 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. Response/Board Action: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized in the subsequent year to further benefit the program.

Corrective Action Plan

Corrective Action Plan: Due to the Pandemic, the operations of the School Lunch Fund were significantly altered. These changes included lower cost alternatives, staffing changes and other changes that contributed to an operating surplus in the current year. That surplus is anticipated to be utilized in the subsequent year to further benefit the program.

Categories

Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.79M
10.555 National School Lunch Program $267,931
84.027 Special Education_grants to States $218,759
84.010 Title I Grants to Local Educational Agencies $141,954
10.553 School Breakfast Program $118,567
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $31,938
84.367 Improving Teacher Quality State Grants $22,860
84.424 Student Support and Academic Enrichment Program $8,146
84.173 Special Education_preschool Grants $3,846
10.542 Pandemic Ebt Food Benefits $1,202