Report 2013-046 Recommendations
When an audit is completed and a report is issued, auditees must provide the State Auditor with information regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year. Additionally, Senate Bill 1452 (Chapter 452, Statutes of 2006), requires auditees who have not implemented recommendations after one year, to report to us and to the Legislature why they have not implemented them or to state when they intend to implement them. Below, is a listing of each recommendation the State Auditor made in the report referenced and a link to the most recent response from the auditee addressing their progress in implementing the recommendation and the State Auditor's assessment of auditee's response based on our review of the supporting documentation.
Recommendations in Report 2013-046: Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes (Release Date: February 2014)
Recommendations to Anaheim Union High School District | ||
---|---|---|
Number | Recommendation | Status |
1 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
17 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
33 | With regard to excess net cash resources, Local Education Agencies should develop a spending plan to eliminate their net cash resources in excess of the amount allowed by June 30, 2014. |
Fully Implemented |
36 | With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014. |
Fully Implemented |
Recommendations to Bakersfield City School District | ||
---|---|---|
Number | Recommendation | Status |
2 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
18 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
37 | With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014. |
Fully Implemented |
41 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
51 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Education, Department of | ||
---|---|---|
Number | Recommendation | Status |
62 | To ensure that the spending plans Local Education Agencies (LEAs) create to eliminate excess net cash resources in their cafeteria funds are adequate, effective, and fully executed, the California Department of Education (CDE) should, by July 1, 2015, begin requiring LEAs to develop a spending plan, or revise an existing spending plan if it will not fully reduce the entire excess, and submit it to CDE for approval within three months after the end of each fiscal year that their cafeteria funds have net cash resources above the federal limit. |
Fully Implemented |
63 | To ensure that the spending plans Local Education Agencies (LEAs) create to eliminate excess net cash resources in their cafeteria funds are adequate, effective, and fully executed, the California Department of Education should, by July 1, 2015, make adjustments in the rate of reimbursement to an LEA under the child nutrition programs if that LEA cannot eliminate its entire excess net cash resources within a defined time frame. |
Fully Implemented |
Recommendations to Elk Grove Unified School District | ||
---|---|---|
Number | Recommendation | Status |
3 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
19 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
42 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
52 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Long Beach Unified School District | ||
---|---|---|
Number | Recommendation | Status |
43 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
53 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Los Banos Unified School District | ||
---|---|---|
Number | Recommendation | Status |
4 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
20 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
34 | With regard to excess net cash resources, Local Education Agencies should develop a spending plan to eliminate their net cash resources in excess of the amount allowed by June 30, 2014. |
Fully Implemented |
38 | With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014. |
Fully Implemented |
Recommendations to Madera Unified School District | ||
---|---|---|
Number | Recommendation | Status |
5 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
21 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
Recommendations to Mendota Unified School District | ||
---|---|---|
Number | Recommendation | Status |
6 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
22 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
44 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
54 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Merced City School District | ||
---|---|---|
Number | Recommendation | Status |
7 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
23 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
45 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
55 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Napa Valley Unified School District | ||
---|---|---|
Number | Recommendation | Status |
8 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
24 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
46 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
56 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to North Monterey County Unified School District | ||
---|---|---|
Number | Recommendation | Status |
9 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
25 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
35 | With regard to excess net cash resources, Local Education Agencies should develop a spending plan to eliminate their net cash resources in excess of the amount allowed by June 30, 2014. |
Fully Implemented |
39 | With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014. |
Fully Implemented |
47 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
57 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Oakland Unified School District | ||
---|---|---|
Number | Recommendation | Status |
10 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
26 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
48 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
58 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Paramount Unified School District | ||
---|---|---|
Number | Recommendation | Status |
11 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
27 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
49 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
59 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to Ravenswood Unified School District | ||
---|---|---|
Number | Recommendation | Status |
12 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
28 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
50 | With regard to nonprogram foods, Local Education Agencies should create and implement a system to track their nonprogram foods costs and/or nonprogram foods revenues by June 30, 2014. |
Fully Implemented |
60 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |
Recommendations to San Bernardino City Unified School District | ||
---|---|---|
Number | Recommendation | Status |
40 | With regard to excess net cash resources, Local Education Agencies should submit a spending plan to CDE for approval by June 30, 2014. |
Fully Implemented |
Recommendations to San Diego Unified School District | ||
---|---|---|
Number | Recommendation | Status |
13 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
29 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
Recommendations to San Francisco Unified School District | ||
---|---|---|
Number | Recommendation | Status |
14 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
30 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
Recommendations to Stockton Unified School District | ||
---|---|---|
Number | Recommendation | Status |
15 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
31 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
Recommendations to Sweetwater Union High School District | ||
---|---|---|
Number | Recommendation | Status |
16 | Local Education Agencies that used cafeteria funds for unallowable purposes should reimburse the cafeteria fund for those costs by June 30, 2014 if it has not already done so. |
Fully Implemented |
32 | Local Education Agencies that used cafeteria funds for unallowable purposes should, by June 30, 2014, review all guidance from the U.S. Department of Agriculture and the California Department of Education to better understand what these funds can be used for. . |
Fully Implemented |
61 | With regard to nonprogram foods, Local Education Agencies should determine whether they are generating at least the minimum required amount of nonprogram foods revenues and, if they are not, make the adjustments necessary to generate in fiscal year 2014-15 the amount of nonprogram foods revenues needed to meet federal requirements. |
Fully Implemented |