Finding 627169 (2022-002)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-01-22

AI Summary

  • Excess Cash Balance: The child nutrition program had an excess cash balance of $137,778 as of June 30, 2022.
  • Regulatory Limit: Cash balances should not exceed three months of average food service spending, which was $165,870.
  • Next Steps: The District needs to assess the food service program's needs and determine how to properly use the excess funds.

Finding Text

a. Condition: The child nutrition program had an excess cash balance as of June 30, 2022, of $137,778 b. Criteria: Cash balances can only be maintained up to 3 months average food service spending for the current year. c. Cause: Cash balances were greater than the 3 month average spending balance of $165,870 b $137,778. d. Effect: Violation of cash balances over allowable balance at year end. e. Recommendation: The District should evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and determine the best and legally proper use of the excess funds. f. District Response: The District will evaluate all aspects and needs of the food service program including personnel, equipment such as stoves, freezers, etc. and detennine the best and legally proper use of the excess funds.

Categories

Cash Management School Nutrition Programs Equipment & Real Property Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $1.20M
10.555 National School Lunch Program $761,349
84.425 Education Stabilization Fund $737,158
10.553 School Breakfast Program $145,874
84.010 Title I Grants to Local Educational Agencies $103,519
84.391 Ssa - Idea, B, Formula - American Rescue Plan Act $39,573
84.367 Improving Teacher Quality State Grants $27,466
84.173 Special Education_preschool Grants $12,764
84.424 Student Support and Academic Enrichment Program $10,000