Finding Text
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.