Purpose of Audit

The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 through April 30, 2016.

Background

The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, which operates cafeterias in each of its seven school buildings for approximately 3,550 students, is governed by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled approximately $1.1 million.

Key Findings

• District officials did not perform a cost-per-meal analysis and the District’s productivity level for meals per labor hour (MPLH) is below the industry average.
• The District paid health insurance and retirement system costs for cafeteria employees, averaging $41,500 annually, out of the general fund.

Key Recommendations

• Monitor the MPLH and consider taking measures to move toward the industry standards for MPLH.
• Pay for the associated benefits of the cafeteria employees out of the school lunch fund and develop a plan to pay back the loans from the general fund.