Report 2013-046 Recommendation 47 Responses

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

Recommendation #47 To: North Monterey County Unified School District

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.

6-Month Agency Response

The District has a written policy to account for non-program foods separately. Catering sales (within the District) and non-program food activities will now be tracked using Fund 13 Resource 0000 and Function 6000 Enterprise. All Sales and purchase orders will be specifically coded to these account components. We have instructed our vendors to submit separate invoices to align with the PO's cut for catering and non-program foods. The Child Nutrition staff have been trained on this new procedure. The Food Service administrative assistant shall bill and record sales and deposits in these account components.

The Nutrikids POS system will capture by site the revenue of ala carte and vending machine sales.

  • Completion Date: June 2014
  • Response Date: August 2014

California State Auditor's Assessment of 6-Month Status: Fully Implemented


60-Day Agency Response

The District has written a policy to account for non-program foods separately.

Catering sales (within the District) and non-program food activities will now be tracked using Fund 13 Resource 0000 and Function 6000 Enterprise. All sales and purchase orders will be specifically coded to these account components. Vendors will be required to submit separate invoices to align with the PO's cut for catering and non-program foods. The Food Service administrative assistant shall bill and record sales and deposits in these account components.

The NutriKids POS system will capture by site the revenue of ala carte and vending machines sales.

  • Estimated Completion Date: July 1, 2014
  • Response Date: April 2014

California State Auditor's Assessment of 60-Day Status: Partially Implemented


All Recommendations in 2013-046

Agency responses received are posted verbatim.


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