Report 2013-046 Recommendations

When an audit is completed and a report is issued, auditees must provide the State Auditor with information regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year. Additionally, Senate Bill 1452 (Chapter 452, Statutes of 2006), requires auditees who have not implemented recommendations after one year, to report to us and to the Legislature why they have not implemented them or to state when they intend to implement them. Below, is a listing of each recommendation the State Auditor made in the report referenced and a link to the most recent response from the auditee addressing their progress in implementing the recommendation and the State Auditor's assessment of auditee's response based on our review of the supporting documentation.

Recommendations in Report 2013-046: Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes (Release Date: February 2014)

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Recommendations to Anaheim Union High School District
Number Recommendation Status
1

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
17

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
33

With regard to excess net cash resources, Local Education Agencies should develop a spending plan to eliminate their net cash resources in excess of the amount allowed by June 30, 2014.

Fully Implemented
36

With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014.

Fully Implemented
Recommendations to Bakersfield City School District
Number Recommendation Status
2

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
18

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
37

With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014.

Fully Implemented
41

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
51

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Education, Department of
Number Recommendation Status
62

To ensure that the spending plans Local Education Agencies (LEAs) create to eliminate excess net cash resources in their cafeteria funds are adequate, effective, and fully executed, the California Department of Education (CDE) should, by July 1, 2015, begin requiring LEAs to develop a spending plan, or revise an existing spending plan if it will not fully reduce the entire excess, and submit it to CDE for approval within three months after the end of each fiscal year that their cafeteria funds have net cash resources above the federal limit.

Fully Implemented
63

To ensure that the spending plans Local Education Agencies (LEAs) create to eliminate excess net cash resources in their cafeteria funds are adequate, effective, and fully executed, the California Department of Education should, by July 1, 2015, make adjustments in the rate of reimbursement to an LEA under the child nutrition programs if that LEA cannot eliminate its entire excess net cash resources within a defined time frame.

Fully Implemented
Recommendations to Elk Grove Unified School District
Number Recommendation Status
3

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
19

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
42

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
52

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Long Beach Unified School District
Number Recommendation Status
43

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
53

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Los Banos Unified School District
Number Recommendation Status
4

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
20

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
34

With regard to excess net cash resources, Local Education Agencies should develop a spending plan to eliminate their net cash resources in excess of the amount allowed by June 30, 2014.

Fully Implemented
38

With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014.

Fully Implemented
Recommendations to Madera Unified School District
Number Recommendation Status
5

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
21

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
Recommendations to Mendota Unified School District
Number Recommendation Status
6

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
22

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
44

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
54

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Merced City School District
Number Recommendation Status
7

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
23

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
45

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
55

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Napa Valley Unified School District
Number Recommendation Status
8

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
24

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
46

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
56

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to North Monterey County Unified School District
Number Recommendation Status
9

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
25

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
35

With regard to excess net cash resources, Local Education Agencies should develop a spending plan to eliminate their net cash resources in excess of the amount allowed by June 30, 2014.

Fully Implemented
39

With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014.

Fully Implemented
47

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
57

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Oakland Unified School District
Number Recommendation Status
10

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
26

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
48

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
58

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Paramount Unified School District
Number Recommendation Status
11

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
27

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
49

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
59

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to Ravenswood Unified School District
Number Recommendation Status
12

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
28

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
50

With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014.

Fully Implemented
60

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented
Recommendations to San Bernardino City Unified School District
Number Recommendation Status
40

With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014.

Fully Implemented
Recommendations to San Diego Unified School District
Number Recommendation Status
13

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
29

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
Recommendations to San Francisco Unified School District
Number Recommendation Status
14

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
30

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
Recommendations to Stockton Unified School District
Number Recommendation Status
15

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
31

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
Recommendations to Sweetwater Union High School District
Number Recommendation Status
16

Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so.

Fully Implemented
32

Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for.

.

Fully Implemented
61

With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements.

Fully Implemented


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