From 1961: School Board Cafeteria Supervision Recommended In Audit Firm Report

The following article is from 50 years ago, reprinted from the Hartford Courant of October 9, 1961.
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A number of recommendations relating to the operation of school cafeterias have been made by the auditors, Knust, Everett, and Cambria, in the annual report of their audit file with city officials.

Included is a recommendation that the Board of Education maintain some supervision over financial affairs of both the school cafeterias and the school activity funds,all of which are annually subject to the audit.

The auditors urged that the Board of Education obtain from the corporation counsel an opinin [sic] regarding verifying the legality of capital expenditures from school cafeterias and activity funds and that in connection with the above, the board approve all capital expenditures above an established minimum outlay.

It was also recommended that all excess cash above that needed for current expenditures be placed in a savings account: that the Board of Education establish the number of free meals for needy children and consider charging the Welfare Department of the city for such free meals.

The auditors further recommended that bank statements be reconciled monthly: that the Board of Education consider the feasibility of having cash registers in each cafeteria with tapes showing machine totals, and that at Middletown High School there be maintained a cash over and cash short account.

Urge Milk Bids
It was further recommended that the Board of Education consider asking for bids on the purchase of milk prior to the start of each year, and that if this is not approved, that the board note in the minutes of its meetings a waiver of bidding and notice that a uniform price is to be paid for milk from all dairies.

The auditing firm urged that at MacDonough School [sic] there should be some system of bookkeeping, that a checking account be set up as well as a savings account and that receipts be currently deposited and disbursements paid by check and invoices maintained.

Review Urged
The Board of Education was also urged to make a general review of the controls and checks on how receipts from various activities are handled.

Finally, the auditors' report showed that the school lunch program last year operated at a profit of $1,500 as compared with $3,586 in the previous school year.

The report is expected to be discussed by the Board of Education at its first meting [sic] since the city election Wednesday night at Wilson Senior High School.