OAR 581-023-0038
Audit Requirements for School Food and Nutrition Services

(1)

Following the end of each fiscal year, each school district participating in the federally funded School Food and Nutrition Services shall complete forms provided by the Oregon Department of Education for the purpose of summarizing district revenues and expenditures of their nonprofit school food service.

(2)

The data included in the form shall be audited and incorporated as part of the district’s financial report which is submitted to the Department of Education.

(3)

If a district’s food and nutrition services account demonstrates the net cash resources exceeds three months average expenditures, the Department will request a corrective action plan to reduce the excess cash resources.

Source: Rule 581-023-0038 — Audit Requirements for School Food and Nutrition Services, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=581-023-0038.

581‑023‑0006
Student Accounting Records and State Reporting 581‑023‑0008
Accountable Activities for Alternative Education Programs 581‑023‑0009
Small High School Grants 581‑023‑0015
Additional Remote Small Elementary School and Small High School Weightings 581‑023‑0018
Resident Enrollment and Resident Average Daily Membership by County Lines 581‑023‑0019
School Census 581‑023‑0022
Funding for Youth Corrections and Juvenile Detention Education Programs 581‑023‑0035
Budgeting and Accounting for Schools 581‑023‑0036
Factors for when audit initiated by Department 581‑023‑0037
Audit Statement of Revenue and Expenditure Accounts by Fund 581‑023‑0038
Audit Requirements for School Food and Nutrition Services 581‑023‑0040
Approved Transportation Costs for Payments from the State School Fund 581‑023‑0041
Computation of Net Operating Expenditures 581‑023‑0060
State Superintendent’s Approval of Bonded Debt for Nonstandard and Conditionally Standard School Districts 581‑023‑0100
Eligibility Criteria for Student Weighting for Purposes of State School Fund Distribution 581‑023‑0102
Poverty Eligibility Determination for Purposes of State School Fund Distribution 581‑023‑0104
Reimbursement to School Districts for Children with High Cost Disabilities 581‑023‑0106
Calculation of Extended ADMw for Charter Schools 581‑023‑0112
School Improvement Fund 581‑023‑0220
State Education Lottery Bonds 581‑023‑0230
Facility Grant 581‑023‑0240
School Revenue Forecast 581‑023‑0250
English Language Learner Revenue and Expenditure Report Criteria
Last Updated

Jun. 8, 2021

Rule 581-023-0038’s source at or​.us