AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT NUTRITION AND FOOD SERVICE AUDIT PROGRAM

Size: px
Start display at page:

Download "AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT NUTRITION AND FOOD SERVICE AUDIT PROGRAM"

Transcription

1 NUTRITION AND FOOD SERVICE GENERAL: The Nutrition and Food Service Department operates as a self sufficient program. Food Programs are funded by the revenues from the sale of meals and by the federal government for free and reduced-price meals. If these revenues fail to cover the service cost, the district must subsidize the operation through their operating budget. The Nutrition and Food Service audit examines the efficiency and effectiveness of the over all Food Service operation. AUDIT OBJECTIVES: 1) Comprehensive written policies and procedures governing all Department activities have been established; 2) To evaluate the Department's compliance with internal policies and procedures, federal and state laws, rules and regulations where applicable; 3) Point of sales system controls are in place to assure revenues were correct and properly accounted for; 4) Cash on hand and deposits awaiting collection are adequately secured and properly maintained; 5) Determine if the department has established a staffing formula to ensure efficiency and effectiveness; 6) The department operates within budgetary constraints, analyzing cost on a daily, monthly and yearly basis; 7) Staff is appropriately trained for food service operations (i.e. equipment, food production, and food handling procedures); 8) Procurement laws and district policies and procedures are adhered to regarding purchases; Page 1 of 8

2 NUTRITION AND FOOD SERVICE 9) Contracts pertaining to food service are effectively monitored and payments are made in accordance with contractual provisions. AUDIT PROCEDURES: 1) General a) Obtain: i. Policies and Procedures ii. Prior Audit Reports iii. Reports from external auditors, the Texas Department of Agriculture, Health Department and other oversight agencies iv. Related information on laws and regulations on the National School and Breakfast Program v. Job descriptions vi. Organizational Chart b) Review policies and procedures to determine adequacy. Ensure that policies and procedures communicated to the appropriate personnel. c) Review prior audit reports to determine whether corrective action has been implemented for noted deficiencies. d) Review job descriptions and organizational charts for effectiveness and efficiency. e) Become familiar with all laws and regulations regarding the National School Lunch and Breakfast Program and any other program administered by the Nutrition and Food Service Department. 2) Policy and procedures a) Obtain copies of policy and procedure manuals prepared to assist employees in complying with TEA, Health Department, and other standards. Determine whether policies and procedures are adequate to effectively mange the food service operation. Page 2 of 8

3 NUTRITION AND FOOD SERVICE b) Determine whether training sessions are held to communicate changes in policies and procedures, as well as to answer questions and discuss potential opportunities for improvement of the process. 3) Staffing a) Obtain and review job descriptions of classes of food service employees. Comment on adequacy of job descriptions and functionality of positions. b) Review the departments method for staffing formulas at each campus. c) Chart the man per labor hours by campus and district and compare them to peer districts and industry standards. Note discrepancies and determine cause for deviation. d) Determine if a program of continuous professional education has been established. Ensure that programs attended are sufficient to maintain adequate levels of professional competency and appropriate awareness of advances in food service methods and activities. e) Determine whether any staff members are involved in professional food service organizations or other affiliations. 4) Cash Management a) Ensure procedures for securing cash are adequate. b) Review daily balancing and reporting of cash collections. c) Count all cash funds at test campuses and tie to the cash receipt records. d) Determine if food service management performs random surprise audits. Review documentation. e) What are the on-line payment system controls. Page 3 of 8

4 NUTRITION AND FOOD SERVICE i. Postings ii. Reconciling iii. System Maintenance f) Check for theft of cash. g) Review cash management i. Cash planning ii. Forecasting 5) Operational Issues a) Determine the process for establishing menus and evaluate the components/ personnel in place within the Department to ensure that menu items contain food of sufficient nutritional value. b) Determine whether monthly and annual planning sessions are held. Some items that may be topics for these sessions include: i. Develop and analyze food service goals ii. Review of revenues and expenditures from prior year iii. Development of current year budget iv. Establishment of meal prices for the upcoming year v. Review of cost control measures and potential savings opportunities vi. Review of staff assignments and adequacy of staffing vii. Evaluation of equipment needs viii Review of purchasing practices ix. Planning and developing training sessions x. Review of health department inspection reports xi. Assessment of efficiency of delivery routes 6) Purchasing and Inventory a) Compare the food service purchasing process with that of the District's purchasing function. Determine how food service complies with existing policy requirements and state purchasing laws. Page 4 of 8

5 NUTRITION AND FOOD SERVICE b) Obtain and review any contracts and/or inter-local agreements for commodity purchases. c) Determine whether the District participates in the USDA surplus commodity program. Ensure that the District meets federal guidelines for: i. Ordering, receiving, and sorting commodity products ii. Inventory controls consistent with other food service inventories. iii. Efficient and cost-effective use of the items received. d) Conduct site visits of warehouse and evaluate the adequacy of storage space. e) Determine whether budget to actual variance analysis is prepared and analyzed by food service management. Review these comparisons and determine the reasonableness of major fluctuations. f) Ascertain the Department's procedures for maintaining and securing food inventory and other products. Verify that the following areas are added to ensure inventories: i. Maintained for pantry stock, warehouse stock, and freezer items ii. Adequately tracked (i.e. tracking system) iii. Secured for control purposes to avoid pilferage iv. Centrally received for control and accounting purposes or properly reported if delivered to individual campus sites v. Monitored through production sheets detailing food prepared and food served vi. Physically counted on a periodic basis vii. Monitored for food waste, leftovers, and expired food products viii Stored in physical facilities adequate to meet inventory demands ix. Transported properly and at the correct temperature to discourage contamination and spoilage 7) Sanitation and Safety a) Select a sample of campuses and tour their kitchens and cafeteria areas during meal preparation and service time periods (al include Central Kitchens for touring). If feasible, consider bringing in a professional from another school district. Page 5 of 8

6 NUTRITION AND FOOD SERVICE Examine the following: i. Adequacy of equipment ii. Cleanliness of kitchens, equipment, and supplies iii. Proper storage of food (cannot be placed directly on floor) iv. Existence of reasonable safety measures, including: Cooking suppression systems Fire extinguishers Postings of evacuation routes or other emergency procedure instructions b) Consider performing a taste test at campuses visited to develop an opinion on the quality of the food. c) Obtain and review records of recent health inspections from the Texas Department of Health and County offices. Evaluate the reasonableness of corrective action taken. d) Determine whether the District periodically performs quality assurance reviews on a surprise basis to ensure that guidelines for sanitation and safety are followed. e) Determine the extent and frequency of sanitation and safety training for food service personnel. These may include: i. Meal preparation ii. Food serving temperatures iii. Hand washing iv. Basic sanitation guidelines v. Hazardous materials vi. Blood borne pathogens vii. Back injury prevention techniques viii First aid 8) Performance Reporting a) Determine whether reports and analysis are prepared and presented to District management. Also determine the frequency of such reports. Ascertain whether these reports directly impact decision-making processes. Page 6 of 8

7 NUTRITION AND FOOD SERVICE Some probable examples include: i. Costs per meal served ii. Cost of food per meal as a percentage of the cost of the meal iii. Cost of labor per meal as a percentage of the cost of the meal iv. Indirect costs per meal as a percentage of the cost of the meal v. Overhead costs charge to the program for benefits, utilities, custodial support, maintenance, etc. vi. Profitability of the overall operation b) Evaluate absenteeism of food service employees and assess the economic impact on operations. c) Obtain and review the District's vending machine contracts. Identify locations of vending machines with the schools selected for a visit in Step 8) a) above. Confirm that items sold in machines are consistent with nutritional content specifications as established by state guidelines. If not, ensure that machines have timers to shut them down during lunch periods in compliance with state laws. d) Inquire as to whether the Department provides catering services for the District. Investigate the method of pricing and billing to determine reasonableness. 9) Customer Service a) Determine the method and frequency in which the Department assesses its service delivery, and measures performance. Possible alternatives may include: online surveys, questionnaires, comparisons with other districts, or published data. Ensure that the following components are evaluated: i. Quality of product ii. Product acceptance by student, staff, and parents iii. Service acceptance by student, staff, and parents b) Consider developing a survey or interviewing campus personnel to obtain their opinions and experiences of food service and interactions with the Department's employees. Page 7 of 8

8 NUTRITION AND FOOD SERVICE c) Consider interviewing a sample of food service personnel to determine satisfaction with current operating procedures, communication levels, and solicit suggestions for improvement. d) Consider comparing performance measures of AISD food service with other school districts. 10) Budget a) Obtain the Food Services' budget reports as of the most recent month-end. Review for unusual transactions, significant overdrafts, or serious fluctuations from amounts initially budgeted. b) Test a sample of transactions for accuracy, reasonableness, and adequacy of supporting documentation. c) Evaluate overtime expenditures to determine justification. If necessary, evaluate the possibility of hiring additional employees rather than paying overtime rates. d) Select a random sample of purchasing card transactions and test to ensure propriety and reasonableness. 11) Effectiveness and Efficiency a) Observe the Department's operations. Evaluate processes for effectiveness and efficiency. Develop recommendations accordingly. b) Determine whether appropriate measures are taken to continually improve the manner in which services are provided. Page 8 of 8

PURPOSE STATEMENT FOOD SERVICES

PURPOSE STATEMENT FOOD SERVICES PURPOSE STATEMENT FOOD SERVICES The committee recommends this document as a tool for the Secretary of State Audits Division, the Oregon Department of Education, and school and education service districts

More information

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT TRANSPORTATION AUDIT PROGRAM

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT TRANSPORTATION AUDIT PROGRAM TRANSPORTATION GENERAL: The Transportation Department provides transportation of students to and from school and other special trips. The aim of an effective transportation service delivery system must

More information

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT HUMAN RESOURCE AUDIT PROGRAM

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT HUMAN RESOURCE AUDIT PROGRAM GENERAL: The Human Resources (HR) Department deals with the management of people within the organization. This includes responsibility for the process of hiring staff, recruiting and advertising positions

More information

Financial Management: A Course for School Nutrition Directors. National Food Service Management Institute

Financial Management: A Course for School Nutrition Directors. National Food Service Management Institute Financial Management: A Course for School Nutrition Directors National Food Service Management Institute 1 Importance of Financial Management Objective: Know the importance of financial management to nutritional

More information

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT PAYROLL AUDIT PROGRAM

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT PAYROLL AUDIT PROGRAM PAYROLL GENERAL: The Payroll Department is responsible for processing all District payrolls and compliance with all rules and regulations pertaining to and/or resulting from payroll operations which includes

More information

North Carolina Department of Public Instruction School Nutrition Services

North Carolina Department of Public Instruction School Nutrition Services North Carolina Department of Public Instruction School Nutrition Services Procedures for Contracting with Food Service Management Companies (FSMC) (Effective April 1, 2004) Outsourcing the nonprofit School

More information

LOCAL GOVERNMENT MANAGEMENT ASSESSMENT OVERVIEW AND QUESTIONNAIRE

LOCAL GOVERNMENT MANAGEMENT ASSESSMENT OVERVIEW AND QUESTIONNAIRE LOCAL GOVERNMENT MANAGEMENT ASSESSMENT OVERVIEW AND QUESTIONNAIRE The Comptroller s Economic Development and Analysis (EDA) Division provides education and direct assistance to local governments, helping

More information

GUIDE FOR SCHOOL PRINCIPALS - ACTIVITY FUNDS & OTHER BUSINESS

GUIDE FOR SCHOOL PRINCIPALS - ACTIVITY FUNDS & OTHER BUSINESS GUIDE FOR SCHOOL PRINCIPALS - ACTIVITY FUNDS & OTHER BUSINESS I. Principals are responsible for all funds in the school s activity account. Ensure that you are aware of all items that you sign. II. Always

More information

FACILITIES MAINTENANCE

FACILITIES MAINTENANCE Program Direction and Accountability 1. The district s maintenance and operations department has a mission statement and goals and objectives that are established in writing. a. The maintenance department

More information

School Nutrition Programs VENDOR CONTRACT between

School Nutrition Programs VENDOR CONTRACT between Form #233 Rev. 03/2012 LEA/VENDOR CONTRACT TEMPLATE] School Nutrition Programs VENDOR CONTRACT between and Name of Local Education Agency ( LEA ) Name of Company ( Vendor ) Child Nutrition Agreement #

More information

Continuing Education/Training Tracking Record

Continuing Education/Training Tracking Record Continuing Education/Training Tracking Record School Year: Contracting Entity (CE) Name: Site Name: CE Identification Number (CE ID): Site Identification Number (Site ID): Employee Name: Position: Required

More information

CAREER TECHNICAL ACADEMY at CROSSLAND HIGH SCHOOL "We are Crossland"

CAREER TECHNICAL ACADEMY at CROSSLAND HIGH SCHOOL We are Crossland CAREER TECHNICAL ACADEMY at CROSSLAND HIGH SCHOOL "We are Crossland" PROGRAM TITLE: Culinary Arts PROGRAM DURATION: 181 DAYS CLASSROOM AND LAB HOURS: 543 HOURS TEACHER: Chef Rolston Barthley TEACHER CONTACT:

More information

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID

SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID SCOPE OF WORK FOR PERFORMING INTERNAL CONTROL AND STATUTORY/REGULATORY COMPLIANCE AUDITS FOR RECIPIENTS OF SPECIAL MUNICIPAL AID State of New Jersey Department of Community Affairs Division of Local Government

More information

Western Illinois University Office of Internal Auditing

Western Illinois University Office of Internal Auditing The Questionnaire is a tool for Departments to use to assess the adequacy of internal controls within their area. Completing the self-assessment tool can help Departments identify potential areas of weakness,

More information

It also indicates the skills, responsibilities and authority involved and the position s relationship to other positions in the club.

It also indicates the skills, responsibilities and authority involved and the position s relationship to other positions in the club. JOB DESCRIPTIONS A job description is a summary of the important facts about a particular job. Depending on the work to be done, a job description can be either very detailed or straight forward. It is

More information

INTERNAL CONTROL MATRIX FOR AUDIT OF BILLING SYSTEM CONTROLS Version No. 4.2 August 2006

INTERNAL CONTROL MATRIX FOR AUDIT OF BILLING SYSTEM CONTROLS Version No. 4.2 August 2006 INTERNAL CONTROL MATRIX FOR AUDIT OF BILLING SYSTEM CONTROLS Version No. 4.2 August 2006 1. MANAGEMENT REVIEWS The contractor should have policies and procedures for periodic monitoring of the billing

More information

LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC.

LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC. LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC. RNO 140000 Report No. AU 16-05 March 2016 www.oig.lsc.gov TABLE OF CONTENTS

More information

Telecommunications Systems Manager I (Supervisor) Essential Task Rating Results

Telecommunications Systems Manager I (Supervisor) Essential Task Rating Results Telecommunications Systems Manager I (Supervisor) Essential Task Rating Results 1 2 3 4 5 6 7 8 9 10 11 12 13 Supervise activities and direct personnel in the implementation of various departmental programs

More information

Professional Standards Training Guidelines

Professional Standards Training Guidelines School Nutrition Association PHOTO CREDIT: DREAMSTIME.COM/ AKULAMATIAU Professional Standards Training Guidelines School Nutrition Association Professional Standards Training Guidelines Table of Contents

More information

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT CONSTRUCTION AUDIT PROGRAM

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT CONSTRUCTION AUDIT PROGRAM GENERAL: Some of the Districts largest capital expenditures are from new construction, facility upgrades, and renovations. A single project can run into the millions of dollars, involving engineering,

More information

School Nutrition Association Professional Standards Training Guidelines. Table of Contents. Introduction... 3

School Nutrition Association Professional Standards Training Guidelines. Table of Contents. Introduction... 3 SEPTEMBER 2015 School Nutrition Association Professional Standards Training Guidelines Table of Contents Introduction... 3 USDA Professional Standards Learning Objectives... 6 Listing of Course Topics

More information

[LSC Name] Items Needed for Internal Audit [Audited as of Date]

[LSC Name] Items Needed for Internal Audit [Audited as of Date] Items Needed for Internal Audit [Audited as of Date] The following items should be available in preparation for your internal audit: 1. General ledger for the last complete fiscal year and year to date

More information

Executive Chef s Roles and Responsibilities

Executive Chef s Roles and Responsibilities Executive Chef s Roles and Responsibilities An executive chef is the commander of the kitchen; he coordinates the kitchen staff and manages the preparation of meals. An executive chef's duties include

More information

Allen Independent School District July 21, 2014

Allen Independent School District July 21, 2014 Allen Independent School District July 21, 2014 Table of Contents Internal Audit Process 3 Risk Evaluation Criteria 5 Payroll 6 Information Technology 11 Facilities 18 Finance and Operations 22 Eagle Stadium

More information

Department of Corrections Bayside State Prison

Department of Corrections Bayside State Prison New Jersey State Legislature Office of Legislative Services Office of the State Auditor Department of Corrections Bayside State Prison July 1, 1996 to February 27, 1998 Richard L. Fair State Auditor The

More information

OKALOOSA COUNTY GRANTS ADMINISTRATION AND ACCOUNTING POLICY AND PROCEDURES

OKALOOSA COUNTY GRANTS ADMINISTRATION AND ACCOUNTING POLICY AND PROCEDURES OKALOOSA COUNTY GRANTS ADMINISTRATION AND ACCOUNTING POLICY AND PROCEDURES Revised September 21, 2010 TABLE OF CONTENTS I. SCOPE. 3 II. PURPOSE 3 III. GOVERNING LAWS AND REGULATIONS. 4 IV. DELEGATION OF

More information

Internal Control Systems

Internal Control Systems D. INTERNAL CONTROL 1. Internal Control Systems 2. The Use of Internal Control Systems by Auditors 3. Transaction Cycles 4. Tests of Control 5. The Evaluation of Internal Control Component 6. Communication

More information

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT DEBT AUDIT PROGRAM

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT DEBT AUDIT PROGRAM DEBT GENERAL: Debt obligations are any loan, negotiable notes, time-bearing warrants, bonds or leases. A Short-Term debt obligation has a duration of 12 months or less. A Long-Term debt obligation's duration

More information

City of Miami Gardens GRANTS ADMINISTRATION POLICY AND PROCEDURES

City of Miami Gardens GRANTS ADMINISTRATION POLICY AND PROCEDURES City of Miami Gardens GRANTS ADMINISTRATION POLICY AND PROCEDURES Table of Contents I. OVERVIEW 1 Introduction 1 Purpose 1 II. ROLES AND RESPONSIBILITIES 2 City Departments 2 Grants Administration 3 Department

More information

South Washington County Schools Nutrition Services Annual Performance Appraisal

South Washington County Schools Nutrition Services Annual Performance Appraisal Revised 6/07 South Washington County Schools Nutrition Services Annual Performance Appraisal Name Dates of Performance Period Position Title Supervisor Food Service Worker Department (e.g. Name of School,

More information

School Nutrition Programs VENDOR CONTRACT Between

School Nutrition Programs VENDOR CONTRACT Between Form #233 Rev. 3/15 LOCAL EDUCATION AGENCY/COMMERCIAL VENDOR CONTRACT TEMPLATE School Nutrition Programs VENDOR CONTRACT Between Local Education Agency: Agreement Number: Address: Contact Person: Phone:

More information

May 2016 Page 1. May 2016

May 2016 Page 1. May 2016 May 2016 May 2016 Page 1 Contents Overview... 3 USDA Professional Standards Required Annual Hours of Training... 4 Professional Standards Training Hub... 5 Tracking... 5 NEW! Professional Standards Learning

More information

OFFICE OF AUDITOR OF STATE

OFFICE OF AUDITOR OF STATE OFFICE OF AUDITOR OF STATE STATE OF IOWA State Capitol Building Des Moines, Iowa 50319-0004 David A. Vaudt, CPA Auditor of State Telephone (515) 281-5834 Facsimile (515) 242-6134 Contact: David A. Vaudt

More information

Vidor Independent School District Grants Management Procedures

Vidor Independent School District Grants Management Procedures Vidor Independent School District Grants Management Procedures 1 Table of Contents Staff Directory 3 Current Year Grants 3 General Guidelines 3 Responsibilities of Grant Management 4 Staff Responsibilities

More information

POSITION DESCRIPTION CITY OF MINNEAPOLIS

POSITION DESCRIPTION CITY OF MINNEAPOLIS POSITION DESCRIPTION CITY OF MINNEAPOLIS Position: Director, Treasury Division Civil Service Status: Appointed FLSA Status: Exempt Type of Position: Professional Reports to: Finance Officer Supervises:

More information

Approved by Commissioner: LATEST REVISION: June 28, 2013

Approved by Commissioner: LATEST REVISION: June 28, 2013 POLICY TITLE: FOOD SERVICE MANAGEMENT, GENERAL PAGE 1 OF 13 POLICY NUMBER: 11.6 CHAPTER 11: FOOD SERVICE STATE of MAINE DEPARTMENT OF CORRECTIONS Division of Juvenile Services Approved by Commissioner:

More information

MDI Supervised Practice Competencies Food Service Management & Systems: Hospital

MDI Supervised Practice Competencies Food Service Management & Systems: Hospital 1.1/4.7 Select appropriate indicators and measure achievement of clinical, programmatic, quality, productivity, economic or other outcomes. Prepare and analyze quality, financial or productivity data and

More information

Internal Controls Business and Finance Policy #1.11

Internal Controls Business and Finance Policy #1.11 OBJECTIVE To ensure that university funds are used in a responsible and appropriate manner consistent with the university s mission, applicable law and ethical practice. POLICY Applies to: Any and all

More information

Academy of Flint Flint, Michigan Single Audit Report June 30, 2011

Academy of Flint Flint, Michigan Single Audit Report June 30, 2011 Flint, Michigan Single Audit Report June 30, 2011 Table of Contents Page SINGLE AUDIT REPORT Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters

More information

Appendix D Components and Competencies for School Business and Support Services

Appendix D Components and Competencies for School Business and Support Services Appendix D Components and Competencies for School Business and Support Services The Region 10 Education Service Center in Richardson, Texas, under a project contract to the Texas Education Agency, has

More information

Chapter 19 Fundraising

Chapter 19 Fundraising Chapter 19 Fundraising Fundraising activities are governed by School District Policy 2.16, Fundraising Activities Related to Schools, and the DOE Redbook. The general guidelines for fundraising per the

More information

POLICY ON STOCK MANAGEMENT

POLICY ON STOCK MANAGEMENT POLICY ON STOCK MANAGEMENT Reviewed 20 March 2012 1. Background The stores and inventory function shall be centralized and will operate under the jurisdiction of the Expenditure Section. The Expenditure

More information

Best Practices Could Help School Districts Reduce Their Food Service Program Costs

Best Practices Could Help School Districts Reduce Their Food Service Program Costs January 2009 Report No. 09-02 Best Practices Could Help School Districts Reduce Their Food Service Program Costs at a glance School districts can implement best practice strategies to improve the efficiency

More information

DATE ISSUED: 03/01/ of 9 FJ(REGULATION)

DATE ISSUED: 03/01/ of 9 FJ(REGULATION) SCHOOL-RELATED FUND-RAISING ACTIVITIES FUNDRAISING GUIDELINES Fundraisers are held to raise funds for the benefit of the student body or an individual student group and are governed by policy (Local).

More information

CONTENTS. Orientation... 2 Position Training... 2 Management Training... 3

CONTENTS. Orientation... 2 Position Training... 2 Management Training... 3 CONTENTS CHAPTER 1: INTRODUCTION TO MANAGER TRAINING... 1 WELCOME TO MANAGEMENT TRAINING... 1 QUALITIES OF A GOOD MANAGER... 1 MANAGER TRAINING OUTLINE AND CHECKLIST... 2 Orientation... 2 Position Training...

More information

Manual of Accounting and Financial Reporting for Pennsylvania Public Schools CHAPTER 9 TABLE OF CONTENTS. Chapter 9 9.1

Manual of Accounting and Financial Reporting for Pennsylvania Public Schools CHAPTER 9 TABLE OF CONTENTS. Chapter 9 9.1 Manual of Accounting and Financial Reporting for Pennsylvania Public Schools CHAPTER 9 TABLE OF CONTENTS 9.1 9.1 ENTERPRISE FUNDS 9.2 Nature And Purpose 9.2 Food Service Fund 9.2 Basis Of Accounting And

More information

TTC AUDIT COMMITTEE REPORT NO.

TTC AUDIT COMMITTEE REPORT NO. Form Revised: February 2005 TTC AUDIT COMMITTEE REPORT NO. MEETING DATE: April 30, 2012 SUBJECT: INTERNAL AUDIT CONSTRUCTION DEPARTMENT INFORMATION ITEM RECOMMENDATION It is recommended that the Audit

More information

1. prohibits illegal child labor, compulsory prison or slave labor and physical abuse of workers;

1. prohibits illegal child labor, compulsory prison or slave labor and physical abuse of workers; COSTCO WHOLESALE CORPORATION VENDOR CONDUCT OF CONDUCT VENDOR CODE OF CONDUCT I. PURPOSE. Costco Wholesale Corporation is committed to protecting the working rights and safety of the people who produce

More information

INTERNAL CONTROL OVER PURCHASE INTERNAL CONTROL OVER INVENTORY INTERNAL CONTROL OVER CASH PAYMENTS INTERNAL CONTROL OVER CASH RECEIPTS

INTERNAL CONTROL OVER PURCHASE INTERNAL CONTROL OVER INVENTORY INTERNAL CONTROL OVER CASH PAYMENTS INTERNAL CONTROL OVER CASH RECEIPTS Internal Control over the followings is included in the syllabus: INTERNAL CONTROL OVER SALES INTERNAL CONTROL OVER PURCHASE INTERNAL CONTROL OVER INVENTORY INTERNAL CONTROL OVER CASH PAYMENTS INTERNAL

More information

Professional Standards Learning Objectives

Professional Standards Learning Objectives Professional Standards Learning Objectives The Professional Standards Learning Objectives are a resource for school nutrition employees and trainers. It lists training topics in the four Key Areas of Nutrition,

More information

INTERNAL CONTROL POLICIES

INTERNAL CONTROL POLICIES INTERNAL CONTROL POLICIES 2701 Internal Control Policy 2701.1 Addendum Internal Control Standard #1 Payments Cycle 2701.2 Addendum Internal Control Standard #2 Conversion Cycle 2701.3 Addendum Internal

More information

Chief School Business Official [29.110]

Chief School Business Official [29.110] Chief School Business Official [29.110] STANDARD 1 Educational Foundations of Schools The competent chief school business official is knowledgeable about the educational foundations of schools. 1A. is

More information

State Directors Child Nutrition Programs All States. managing the School Meals Program and stands ready to support those efforts.

State Directors Child Nutrition Programs All States. managing the School Meals Program and stands ready to support those efforts. United States Department of Agriculture Food and Nutrition Service DATE: MEMO CODE: SP 39-2015 3101 Park Center Drive Alexandria, VA 22302-1500 SUBJECT: TO: Questions & Answers on the Final Rule Professional

More information

Accounting Policies and Procedures Manual

Accounting Policies and Procedures Manual Accounting Policies and Procedures Manual Kansas Association of Local Health Department October 28, 2013 Page 2 of 10 Contents I. Introduction... 4 II. Division of Responsibilities... 4 Board of Directors...

More information

Date: December 17, 2010 Code: TECHNICAL LETTER HR/PCOS 2010-02. To: Human Resources Directors Response By: January 28, 2011

Date: December 17, 2010 Code: TECHNICAL LETTER HR/PCOS 2010-02. To: Human Resources Directors Response By: January 28, 2011 Office of the Chancellor 401 Golden Shore, 4 th Floor Long Beach, CA 90802-4210 562-951-4411 Email: hradmin@calstate.edu Date: December 17, 2010 Code: HR/PCOS 2010-02 To: Human Resources Directors Response

More information

Accountants & Auditors

Accountants & Auditors Accountants & Auditors An accountant is a professional who prepares and examines financial records. Some of the tasks of an accountant include ensuring the records are accurate, taxes are paid and inspection

More information

Chapter 3: Design and Assessment of Project Financial Management Systems

Chapter 3: Design and Assessment of Project Financial Management Systems Chapter 3: Design and Assessment of Project Financial Management Systems INTRODUCTION This chapter deals with financial management issues arising early in the project cycle. Chapter 2 discussed the review

More information

Ministry of Agriculture Irrigation and Livestock

Ministry of Agriculture Irrigation and Livestock 1. Introduction Ministry of Agriculture Irrigation and Livestock Terms of Reference The Agricultural Development Fund (ADF) is a government owned non-bank financial institution; it was established with

More information

Interpretive Guidelines Nutrition programs (C1, C2 & NSIP meals) COMPLIANCE REQUIREMENT INTERPRETIVE GUIDELINES VERIFICATION ACTIVITIES NUTRITION

Interpretive Guidelines Nutrition programs (C1, C2 & NSIP meals) COMPLIANCE REQUIREMENT INTERPRETIVE GUIDELINES VERIFICATION ACTIVITIES NUTRITION Interpretive Guidelines Nutrition programs (C1, C2 & NSIP meals) COMPLIANCE REQUIREMENT INTERPRETIVE GUIDELINES VERIFICATION ACTIVITIES Congregate nutrition service providers shall serve an annual average

More information

Food Services Policy and Procedure

Food Services Policy and Procedure and Procedure Approved by: Date of approval: September 2012 Originator: Libby Mytton, Nurse Manager Policy Statement Primrose Hospice recognises its responsibility to provide a safe, nutritious and varied

More information

INTERNATIONAL STANDARD ON AUDITING 520 ANALYTICAL PROCEDURES CONTENTS

INTERNATIONAL STANDARD ON AUDITING 520 ANALYTICAL PROCEDURES CONTENTS INTERNATIONAL STANDARD ON AUDITING 520 ANALYTICAL PROCEDURES (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of

More information

City of Fredericksburg Cash Handling

City of Fredericksburg Cash Handling City of Fredericksburg Cash Handling Purpose Statement To provide direction for ensuring proper controls over all revenue sources and payment types by safeguarding, depositing and recording on a daily

More information

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT SPECIAL EDUCATION AUDIT PROGRAM

AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT SPECIAL EDUCATION AUDIT PROGRAM SPECIAL EDUCATION GENERAL: Texas Administrative Code 89.1001 Special Education Services shall be provided to eligible students in accordance with all applicable federal law and regulations, state statutes,

More information

NONPROFIT FINANCIAL MANAGEMENT SELF ASSESSMENT TOOL

NONPROFIT FINANCIAL MANAGEMENT SELF ASSESSMENT TOOL NONPROFIT FINANCIAL MANAGEMENT SELF ASSESSMENT TOOL I. Financial Planning/Budget Systems 1. Organization has a comprehensive annual budget which includes all sources and uses of funds for all aspects of

More information

Food Service Facts Table of Contents

Food Service Facts Table of Contents Food Service Facts Table of Contents 14. Food Service Management Companies Considerations in Deciding Whether to Contract for Food Service Management... 14-1 Management... 14-1 Quality... 14-2 Costs...

More information

EASTERN CARIBBEAN CENTRAL BANK

EASTERN CARIBBEAN CENTRAL BANK EASTERN CARIBBEAN CENTRAL BANK GUIDELINES ON CREDIT RISK MANAGEMENT FOR INSTITUTIONS LICENSED TO CONDUCT BANKING BUSINESS UNDER THE BANKING ACT Prepared by the BANK SUPERVISION DEPARTMENT May 2009 TABLE

More information

Controller. The Club: For more information on Bayview Yacht Club and its history, please visit

Controller. The Club: For more information on Bayview Yacht Club and its history, please visit Controller The Club: For more information on Bayview Yacht Club and its history, please visit www.byc.com Reports to: General Manager Supervises: Accounting Manager Education and/or Experience Bachelor

More information

Charter of the Audit Committee of the Board of Directors

Charter of the Audit Committee of the Board of Directors Charter of the Audit Committee of the Board of Directors Dated as of April 27, 2015 1. Purpose The Audit Committee is a committee of the Board of Directors (the Board ) of Yamana Gold Inc. (the Company

More information

Table of Contents The Revenue Division s Cash Controls Report Number 2007-01

Table of Contents The Revenue Division s Cash Controls Report Number 2007-01 i Table of Contents The Revenue Division s Cash Controls Report Number 2007-01 EXECUTIVE SUMMARY iii PRELIMINARY Introduction 1 Objective 1 Audit Scope 1 Citywide Ramification 2 CONCLUSIONS 1. REVENUE

More information

Purchasing Policy and Procedure

Purchasing Policy and Procedure Purchasing Policy and Procedure Effective Date March 2010 Purpose and Scope At Rollins College most purchasing actions are conducted by academic and administrative department employees. The purpose of

More information

543.15 What are the minimum internal control standards for lines of credit?

543.15 What are the minimum internal control standards for lines of credit? Lines of Credit Purpose This section provides guidance on the development of internal controls, policies, and procedures for Class II gaming operations to issue credit to gaming patrons for wagering activities.

More information

Texas A&M Dietetic Internship Program. Food Service Management and Administrative Rotation Descriptions

Texas A&M Dietetic Internship Program. Food Service Management and Administrative Rotation Descriptions Texas A&M Dietetic Internship Program Food Service Management and Administrative Rotation Descriptions Rotation Page Belton Independent School District Nutrition/Administration 1 Brenham Independent School

More information

Reportable Conditions:

Reportable Conditions: To the Audit Committee and Management of Pecan Plantation Owners Association, Inc. In planning and performing our audit of the consolidated financial statements of Pecan Plantation Owners Association,

More information

STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS

STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) SAS 300 (revised January 04) Contents Paragraphs Introduction

More information

Abu Dhabi EHSMS Regulatory Framework (AD EHSMS RF)

Abu Dhabi EHSMS Regulatory Framework (AD EHSMS RF) Abu Dhabi EHSMS Regulatory Framework (AD EHSMS RF) Technical Guideline Audit and Inspection Version 2.0 February 2012 Table of Contents 1. Introduction... 3 2. Definitions... 3 3. Internal Audit... 3 3.1

More information

Performance Element: Compare stocks, bonds, and commodities to determine advantages.

Performance Element: Compare stocks, bonds, and commodities to determine advantages. PATHWAY: Financial & Investment Planning Pathway Topic: Product Knowledge Pathway KS Statement: Examine characteristics to distinguish between stocks, bonds, and commodities. Performance Element: Compare

More information

INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 330 THE AUDITOR S PROCEDURES IN RESPONSE TO ASSESSED RISKS

INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 330 THE AUDITOR S PROCEDURES IN RESPONSE TO ASSESSED RISKS INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 330 THE AUDITOR S PROCEDURES IN RESPONSE TO ASSESSED RISKS (Effective for audits of financial statements for periods beginning on or after 15 June 2006)

More information

Chapter 8 - Audit Recording and Evidence

Chapter 8 - Audit Recording and Evidence Chapter 8 - Audit Recording and Evidence Index Topics Pages Introduction 8-1 Documentation of Audit Evidence 8-2 to 8-8 29/2/00 8-0 Chapter-8 Recording and Evidence Introduction Chapter 8 - Audit Recording

More information

INTERNATIONAL STANDARD ON AUDITING 330 THE AUDITOR S PROCEDURES IN RESPONSE TO ASSESSED RISKS CONTENTS

INTERNATIONAL STANDARD ON AUDITING 330 THE AUDITOR S PROCEDURES IN RESPONSE TO ASSESSED RISKS CONTENTS INTERNATIONAL STANDARD ON AUDITING 330 THE AUDITOR S PROCEDURES IN RESPONSE TO ASSESSED RISKS (Effective for audits of financial statements for periods beginning on or after June 15, 2006) CONTENTS Paragraph

More information

Internal Controls: The Key to Good Business Practices. University Controller s Office

Internal Controls: The Key to Good Business Practices. University Controller s Office Internal Controls: The Key to Good Business Practices University Controller s Office Internal Control Defined Internal controls are the methods and procedures designed by management to safeguard assets

More information

Community Ambulance Service District

Community Ambulance Service District STATUTORY AUDIT Community Ambulance Service District For the year ended June 30, 2014 Oklahoma State Auditor & Inspector Gary A. Jones, CPA, CFE This publication, issued by the Oklahoma State Auditor and

More information

S ECTION 4 F INANCIAL A NALYSIS AND P ROGRAM E VALUATION

S ECTION 4 F INANCIAL A NALYSIS AND P ROGRAM E VALUATION F INANCIAL A NALYSIS AND P ROGRAM E VALUATION Financial Analysis and Program Evaluation Successful financial management of a school foodservice operation requires careful review and analysis of financial

More information

MEMORANDUM. Municipal Officials. From: Karen Horn, Director, Public Policy and Advocacy; and Abby Friedman, Director, Municipal Assistance Center

MEMORANDUM. Municipal Officials. From: Karen Horn, Director, Public Policy and Advocacy; and Abby Friedman, Director, Municipal Assistance Center MEMORANDUM To: Municipal Officials From: Karen Horn, Director, Public Policy and Advocacy; and Abby Friedman, Director, Municipal Assistance Center 89 Main Street, Suite 4 Montpelier, Vermont 05602-2948

More information

ABC Public Schools. PSAB Supplement 10 Warehouse / Supply Inventory

ABC Public Schools. PSAB Supplement 10 Warehouse / Supply Inventory ABC Public Schools PSAB Supplement 10 Warehouse / Supply Inventory MANUAL OF PROCEDURES PSAB SUPPLEMENT 10 WAREHOUSE/SUPPLY INVENTORY TABLE OF CONTENTS PURPOSE... 1 AUTHORITY... 1 POLICIES AND PROCEDURES...

More information

Internal Controls Policy and Procedures Town of Camden

Internal Controls Policy and Procedures Town of Camden Internal Controls Policy and Procedures Town of Camden Through the avenue of the policies and procedures set out, the Camden Town Council, Clerk- Treasurer and employees have established and maintained

More information

Schneps, Leila; Colmez, Coralie. Math on Trial : How Numbers Get Used and Abused in the Courtroom. New York, NY, USA: Basic Books, 2013. p i.

Schneps, Leila; Colmez, Coralie. Math on Trial : How Numbers Get Used and Abused in the Courtroom. New York, NY, USA: Basic Books, 2013. p i. New York, NY, USA: Basic Books, 2013. p i. http://site.ebrary.com/lib/mcgill/doc?id=10665296&ppg=2 New York, NY, USA: Basic Books, 2013. p ii. http://site.ebrary.com/lib/mcgill/doc?id=10665296&ppg=3 New

More information

Executive - Salary Guide

Executive - Salary Guide Salary Guide Executive - Salary Guide Chief Financial Officer $138,000 to $250,000+ Highest ranking financially-oriented position within a company. Responsibilities include overall financial control and

More information

Lodging properties are constantly

Lodging properties are constantly StEp-by-step: Easing A Lodging Transition A collection of hotel transition checklists gathered by the HFTP Research Institute By Tanya Venegas Lodging properties are constantly changing hands whether it

More information

NC SBI QUALITY ASSURANCE PROGRAM

NC SBI QUALITY ASSURANCE PROGRAM NC SBI QUALITY ASSURANCE PROGRAM for the SBI Reviewed by: Deputy Assistant Director Bill Weis Date: Approved by: Assistant Director Jerry Richardson Date: Originating Unit: SBI Effective Date: July 25,

More information

FINANCIAL SERVICES DIVISION DIVISION INFORMATION AND KEY PERFORMANCE INDICATORS (K P I) DATA

FINANCIAL SERVICES DIVISION DIVISION INFORMATION AND KEY PERFORMANCE INDICATORS (K P I) DATA FINANCIAL SERVICES DIVISION DIVISION INFORMATION AND KEY PERFORMANCE INDICATORS (K P I) DATA DIVISION RESPONSIBILITIES The Financial Services Division, under the direction of the Chief Financial Officer,

More information

SRI LANKA AUDITING STANDARD 220 QUALITY CONTROL FOR AUDIT WORK CONTENTS

SRI LANKA AUDITING STANDARD 220 QUALITY CONTROL FOR AUDIT WORK CONTENTS SRI LANKA AUDITING STANDARD 220 QUALITY CONTROL FOR AUDIT WORK (Effective for all the audits carried out on or after..) CONTENTS Paragraph Introduction 1-3 Audit Firm 4-7 Individual Audits 8-17 Compliance

More information

Regulations of the University of North Texas System CHAPTER 08

Regulations of the University of North Texas System CHAPTER 08 Regulations of the University of North Texas System CHAPTER 08 08.2000 INVESTMENT OF SYSTEM FUNDS Fiscal Management REGULATION STATEMENT This Regulation sets for the rules for the investment of all System

More information

Internal Controls and Financial Accountability for Not-for-Profit Boards NEW YORK STATE OFFICE. of the ATTORNEY GENERAL.

Internal Controls and Financial Accountability for Not-for-Profit Boards NEW YORK STATE OFFICE. of the ATTORNEY GENERAL. Internal Controls and Financial Accountability for Not-for-Profit Boards NEW YORK STATE OFFICE of the ATTORNEY GENERAL Charities Bureau 120 Broadway New York, NY 10271 (212) 416-8400 www.charitiesnys.com

More information

UNIVERSITY OF NEVADA, RENO PARKING AND TRANSPORTATION SERVICES Internal Audit Report July 1, 2011 through June 30, 2013

UNIVERSITY OF NEVADA, RENO PARKING AND TRANSPORTATION SERVICES Internal Audit Report July 1, 2011 through June 30, 2013 UNIVERSITY OF NEVADA, RENO PARKING AND TRANSPORTATION SERVICES Internal Audit Report July 1, 2011 through June 30, 2013 GENERAL OVERVIEW The University of Nevada, Reno (UNR) Parking and Transportation

More information

Chapter 16--Auditing the Production and Personnel Services Cycle

Chapter 16--Auditing the Production and Personnel Services Cycle Production Cycle Chapter 16--Auditing the Production and Personnel Services Cycle The production cycle interfaces with: 1. The expenditure cycle in buying raw materials 2. The personnel services cycle

More information

West Texas A&M University: Review of Physical Plant Operations PROJECT SUMMARY. Summary of Significant Results

West Texas A&M University: Review of Physical Plant Operations PROJECT SUMMARY. Summary of Significant Results PROJECT SUMMARY Overview Table of Contents Project Summary... 1 Detailed Observations... 4 Basis of Review... 12 Audit Team Information... 14 Distribution List... 14 Controls within certain areas of West

More information

REGIONAL OFFICE OF EDUCATION #28 BUREAU/HENRY/STARK COUNTIES

REGIONAL OFFICE OF EDUCATION #28 BUREAU/HENRY/STARK COUNTIES REGIONAL OFFICE OF EDUCATION #28 BUREAU/HENRY/STARK COUNTIES FINANCIAL AUDIT (In Accordance with the Single Audit Act and OMB Circular A-133) For the Year Ended: June 30, 2013 Release Date: July 24, 2014

More information

Report of Audit Activities 2013

Report of Audit Activities 2013 Report of Audit Activities 2013 MARTIN MATSON City Comptroller AYCHA SIRVANCI, CPA Audit Manager City of Milwaukee, Wisconsin February 2013 Table of Contents Transmittal Letter..1 I. Background 2 II. Audits

More information

UNIVERSITY OF NEVADA, LAS VEGAS COLLEGE OF HOTEL ADMINISTRATION Internal Audit Report July 1, 2010 through March 31, 2011

UNIVERSITY OF NEVADA, LAS VEGAS COLLEGE OF HOTEL ADMINISTRATION Internal Audit Report July 1, 2010 through March 31, 2011 UNIVERSITY OF NEVADA, LAS VEGAS COLLEGE OF HOTEL ADMINISTRATION Internal Audit Report July 1, 2010 through March 31, 2011 GENERAL OVERVIEW The William F. Harrah College of Hotel Administration offers an

More information

WRITING A FEASIBILITY STUDY

WRITING A FEASIBILITY STUDY Chapter 4 WRITING A FEASIBILITY STUDY The decision to implement any new project or program must be based on a thorough analysis of the current operation. In addition, the impact of implementation of the

More information