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.

Annual Follow-Up Agency Response From February 2015

See California State Auditor's Assessment of Status.

California State Auditor's Assessment of Annual Follow-Up 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.


1-Year 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.

California State Auditor's Assessment of 1-Year Status: Partially Implemented


6-Month Agency Response

Working with CDE on a spending plan.

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


60-Day 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.

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


All Recommendations in 2013-046

Agency responses received are posted verbatim.