Report 2013-046 Recommendation 48 Responses

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

Recommendation #48 To: Oakland Unified School District

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.

6-Month Agency Response

Non-Program Food Costs Tracking System

Effective July 1, 2014

1. During summer months, non-program food associated costs & revenues will be reviewed.

2. The review criteria will include:

a. Total Revenue

b. Non-Program Food Costs

c. Total Food Costs

d. Price charged to adults

3. The nonprogram costs will then be compared using the following formula

Total Revenue X Nonprogram Foods Cost/Total food Costs = Minimum Amount of

Nonprogram Foods Revenue

4. Prices will then be adjusted based on these results.

• Completion Date: July 2014
• Response Date: August 2014

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

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All Recommendations in 2013-046

Agency responses received are posted verbatim.