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Audit Objective

Determine if District officials are effectively managing cafeteria expenditures.

Key Findings

• The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund.
• No one at the District calculated the cost or revenue-per-meal equivalent (ME).
• Although District officials selected their cafeteria vendors after advertising for competitive bids, District officials could have saved over $21,000 by purchasing milk through a different vendor.

Key Recommendations

• The Treasurer should account for all cafeteria expenditures in the cafeteria fund.
• District officials should calculate and monitor cost- and revenue-per-ME.
• The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner.

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