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Audit Objective

Determine whether cafeteria collections were properly collected, recorded and deposited.

Key Findings

• The Board did not adopt written cafeteria cash receipt policies, cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt function.
• Cafeteria collections totaling $7,200 were not properly recorded by cafeteria staff.

Key Recommendations

• Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts.
• Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until deposited.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.