Report 2013-046 Recommendation 13 Responses

Report 2013-046: Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes (Release Date: February 2014)

Recommendation #13 To: San Diego Unified School District

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.

6-Month Agency Response

As to the disallowed charges for indirect costs, utilities and other support costs and misc. charges, SDUSD acknowledged errors and made the necessary corrections. Proof of correction of these items was sent to the Office of the State Auditor on January 28, 2014.

As to the disallowed interest, this issue was identified by the CDE in a prior audit. At the time the CSA audit commenced, SDUSD acknowledged the need to reimburse the cafeteria fund for interest charges, and that reimbursement was made in October 2013. SDUSD received communication from the Office of the State Auditor in June 2014, confirming receipt and acceptance of the reimbursement record. This recommendation should be closed.

California State Auditor's Assessment of 6-Month Status: Fully Implemented

All Recommendations in 2013-046

Agency responses received are posted verbatim.