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Audit Objective

Determine whether District officials properly managed school lunch operations.

Key Findings

• Over the last three years, the school lunch fund incurred operating deficits totaling over $151,500 (excluding general fund transfers).
• No one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH).
• District officials could have saved almost $2,000 in three months if they purchased milk from the New York State Office of General Services (OGS) cooperative bid.

Key Recommendations

• Periodically complete cost-per-ME and MPLH analyses.
• Ensure the District obtains the best price when making purchases.

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