Finding 522512 (2024-004)

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Requirement
J
Questioned Costs
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Year
2024
Accepted
2025-02-10

AI Summary

  • Issue: The District charged below the required minimum lunch price of $2.95, with actual prices at $2.50 and $2.00.
  • Requirements Impacted: Schools must use the USDA's Paid Lunch Equity Tool to set lunch prices or contribute non-Federal funds to cover the shortfall.
  • Recommended Follow-Up: Provide training for staff on pricing requirements and assign a dedicated administrator to ensure compliance.

Finding Text

Criteria: Schools are required to charge a minimum price for lunches. This minimum price is calculated annually using the Paid Lunch Equity (PLE) Tool provided by the USDA. School that choose to contribute non-Federal sources to the non-profit school food service account in lieu of raising paid lunch prices must calculate the appropriate amount to contribute. Condition: The District charged $2.50 for lunch at the high school and junior high campus and $2.00 at the lower grade campuses. The PLE minimum price per meal was $2.95. The District did not charge the minimum lunch price. Cause: The staff of the District were not properly trained on the requirement, and no administrative level staff person was assigned the responsibility to oversee this compliance. Effect: The estimated required contribution from the general fund to the food service fund is $25,000 based on approximately 50,000 meals served without a price increase.

Corrective Action Plan

Action Taken: The district concurs with this finding. The staff of the district has been properly trained to use the Paid Lunch Equity (PLE) Tool provided by USDA to determine adequate price for paid lunches. The CFO will make the calculation annually and will take to the board any changes that need to be made to ensure compliance with TDA pricing regulations.

Categories

School Nutrition Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $626,847
93.600 Head Start $200,531
10.553 School Breakfast Program $182,054
84.027 Special Education Grants to States $132,742
10.565 Commodity Supplemental Food Program $82,198
84.010 Title I Grants to Local Educational Agencies $75,722
84.425 Education Stabilization Fund $53,579
84.424 Student Support and Academic Enrichment Program $53,094
84.048 Career and Technical Education -- Basic Grants to States $34,722
84.365 English Language Acquisition State Grants $6,036
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,738
84.173 Special Education Preschool Grants $3,009
84.369 Grants for State Assessments and Related Activities $1,469