Purpose of Audit

The purpose of our audit was to determine if the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015.

Background

The Gilbertsville-Mount Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school with approximately 400 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million.

Key Finding

• District officials did not perform a per-meal cost analysis to determine if lunch pricing is adequate.

Key Recommendation

• Perform a per-meal cost analysis to ensure that the District is raising enough revenues to cover cafeteria operations and continue to identify potential efficiencies that will help to ensure that the school lunch fund is self-sufficient.