Summary

This audit report is the seventh in a series of reports to be issued on audits conducted pursuant to Chapter 2001-253, Laws of Florida, Specific Appropriation 118; Chapter 2002-394, Laws of Florida, Specific Appropriation 105; and Section 11.45, Florida Statutes. Additional reports will be issued as audit fieldwork is completed in areas selected by the Auditor General for audit.

This operational audit focused on the Miami‑Dade County District School Board’s Department of Food and Nutrition (Department), including the administration of the food and nutrition program and the job qualifications of selected Department employees for the period July 1, 2001, through April 30, 2003. The Department is responsible for the planning, preparation, and serving of meals at the school cafeterias. We noted that improvements were needed in compliance and controls as discussed below.

Finding No. 1: The Department’s procedures over the monitoring of purchased food cost per meal could be enhanced. Our review disclosed a broad range of the purchased food cost per meal within each educational level. Analysis of the purchased food cost per meal among District schools could enhance the efficient use of food supplies.

Finding No. 2: Improvements were needed in the preparation of the ‘Daily Food Record’ form. Our review of the ‘Daily Food Record’ from 12 school cafeterias disclosed instances in which the Department’s procedures were not followed, increasing the risk of unauthorized or inefficient usage of District resources and diminishing the usefulness of this form for management control purposes.

Finding No. 3: The Department’s procedures did not provide for the reconciliation of food purchases to food usage and the number of servings used to the number of meals served, increasing the risk of unauthorized or inefficient usage of food items without timely detection by the Department’s supervisory personnel.

Finding No. 4: We noted five instances at five school cafeterias of leftover servings that appeared to be offered on more than two consecutive days, contrary to the Department’s procedures.

Finding No. 5: Improvements were needed in monitoring purchased food inventory turnover rates. Our review disclosed a wide range of purchased food inventory turnover rates within each educational level. Analysis of the purchased food inventory turnover rate could enhance management’s ability to monitor the effectiveness of inventory controls in minimizing the level of inventory needed at each location. In addition, monthly physical inventory counts are not reconciled to an ending inventory balance calculated based on prior month’s ending inventory adjusted for food purchases and issues during the month, decreasing management’s ability to promptly detect differences and avoid recordkeeping errors and unauthorized or inefficient usage of inventory.

Finding No. 6: Our observations at 12 school cafeterias disclosed that some cafeteria employees were not wearing gloves or hairnets, or both, contrary to the Department’s procedures and to the Department of Health requirements, increasing the risk that unsanitary conditions will make the food unsafe for eating.

The Superintendent's written response to the audit findings can be viewed in its entirety on the Auditor General's web site.