Report 2013-046 Recommendation 34 Responses

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

Recommendation #34 To: Los Banos Unified School District

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.

Agency Response*

See California State Auditor's Assessment of Status.

  • Response Type†: Annual Follow Up
  • Completion Date: February 2015
  • Response Date: February 2015

California State Auditor's Assessment of Status: Fully Implemented

The school district provided its response to our recommendations to the California Department of Education. Our review of that response found that the school district fully implemented our recommendations.


Agency Response*

In order to draw down on our Net Cash Resources all of the Food Service Department employees were reclassified resulting in a two range change for all of them.

Added employees as needed.

Two 17 year old vans were replaced to deliver food.

Software and hardware were updated for point of service.

  • Response Type†: 1-Year
  • Estimated Completion Date: on going
  • Response Date: February 2015

California State Auditor's Assessment of Status: Partially Implemented


Agency Response*

Working with CDE on a spending plan.

  • Response Type†: 6-Month
  • Estimated Completion Date: 2014-15
  • Response Date: August 2014

California State Auditor's Assessment of Status: Pending


Agency Response*

Submited to School Nutrition Programs Unit the Net Cash Resource form on March 21,2014. Which is the first step in developing a spending plan. Waiting for a response from SNPU.

  • Response Type†: 60-Day
  • Estimated Completion Date: on going
  • Response Date: April 2014

California State Auditor's Assessment of Status: Pending


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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