[read complete report - pdf]

Audit Objective

Determine whether District officials properly managed cafeteria operations.

Key Findings

• School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers).
• The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school districts.
• Internal controls over cafeteria cash receipts could be improved.

Key Recommendations

• Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies.
• Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts.

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