Finding Text
2022-002 Program - Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. ALN # 10.553, 10.555, 10.559 and 10.582. Criteria - School Districts should have controls in place to properly reflect anticipated revenues and expenditures based on historical and projected information, in the budget. Condition - The School District did not properly budget for the food service expenditures, resulting in budget violations. Questioned costs - None. Context - The budget is used to monitor financial performance and reasonableness of financial reports. Effect - Unfavorable budget variances exist for food service expenditures. Cause - The revenues and expenditures were not being monitored in comparison with budget to actual activity. Recommendation - The School District should closely monitor the activity and amend if needed as required to be in accordance with the budgetary standards established by the State of Michigan.