Finding 516079 (2024-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-19

AI Summary

  • Core Issue: The Food Service program has excess revenues over expenditures, indicating a systemic financial imbalance.
  • Impacted Requirements: Compliance with 7 CFR 210.19(a)(2) is at risk, as the program may need to adjust lunch prices or improve service quality.
  • Recommended Follow-up: The State agency should take action to address the excess revenue, potentially by reducing lunch prices or enhancing food quality.

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." We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending June 30, 2024. The issue appears systemic as the excess revenue was significant.

Corrective Action Plan

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

Categories

Cash Management

Other Findings in this Audit

  • 516080 2024-002
    Material Weakness
  • 516081 2024-002
    Material Weakness
  • 1092521 2024-002
    Material Weakness
  • 1092522 2024-002
    Material Weakness
  • 1092523 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $804,246
10.555 National School Lunch Program $751,147
84.010 Title I Grants to Local Educational Agencies $649,506
84.425 Education Stabilization Fund $390,080
10.553 School Breakfast Program $164,063
10.559 Summer Food Service Program for Children $98,277
93.778 Medical Assistance Program $89,646
84.367 Improving Teacher Quality State Grants $79,619
84.424 Student Support and Academic Enrichment Program $40,245
84.173 Special Education_preschool Grants $31,477
10.649 Pandemic Ebt Administrative Costs $6,180