Finding Text
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.