Report 2013-046 Recommendation 26 Responses

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

Recommendation #26 To: Oakland Unified School District

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.


Agency Response*

Based on information provided by California Department of Education & USDA & working with OUSD's State & Federal Compliance Department, Nutrition Services implemented PAR's accounting. All Federally funding positions complete time accounting twice a year. All mixed funded positions, including those funded with State & Federal within Fund 13 AND co-funded between Fund 13 & Fund 1 complete time accounting on a monthly basis.

  • Response Type†: 6-Month
  • Completion Date: July 2012
  • Response Date: August 2014

California State Auditor's Assessment of Status: Fully Implemented

All Recommendations in 2013-046

†Response Type refers to the interval in which the auditee is providing the State Auditor with their status in implementing recommendations made in an audit report. Auditees must submit a response 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 or subsequent to one year.

*Agency responses received after June 2013 are posted verbatim.

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