Determine whether District officials properly managed cafeteria operations.
- 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.
- 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.