Andes Central School District - Cafeteria Operations (2019M-26)

Issued Date
April 12, 2019

[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.