Report 2013-046 Recommendation 48 Responses
Report 2013-046: Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes (Release Date: February 2014)
Recommendation #48 To: Oakland 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
Non-Program Food Costs Tracking System
Effective July 1, 2014
1. During summer months, non-program food associated costs & revenues will be reviewed.
2. The review criteria will include:
a. Total Revenue
b. Non-Program Food Costs
c. Total Food Costs
d. Price charged to adults
3. The nonprogram costs will then be compared using the following formula
Total Revenue X Nonprogram Foods Cost/Total food Costs = Minimum Amount of
Nonprogram Foods Revenue
4. Prices will then be adjusted based on these results.
- Completion Date: July 2014
- Response Date: August 2014
California State Auditor's Assessment of 6-Month Status: Fully Implemented
Agency responses received are posted verbatim.