New Roots Charter School - Lunch Operations (2019M-73)

Issued Date
May 24, 2019

[read complete report - pdf]

Audit Objective

Determine whether School officials provided school meals in a cost effective manner.

Key Findings

  • Over the last two years, lunch operations have incurred operating deficits totaling $150,000.
  • Officials did not perform meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses.
  • Officials could have saved money if they purchased from the New York State Office of General Services (OGS) cooperative bid.

Key Recommendations

  • Periodically complete MPLH and cost-per-ME analyses.
  • Continue to increase revenues by increasing average-daily-participation (ADP) and participating in available State or federal programs.
  • Ensure the School is obtaining the best price when making purchases.

School officials agreed with our recommendations and indicated they planned to initiate corrective action.