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Audit Procedures – Section APP.C d. Report of verification results on each household selected for verification 11. For the whole fiscal year, prepare a schedule of the number of meals sold to children and adults as reported on daily collection reports and reconcile potential cash collections from such sales to receipts as determined from procedure No. 8. Investigate any differences noted. Discuss with the director of schools and state auditors any unusual variances detected as a result of the procedure. 12. If a bank account is maintained, determine that all checks are made payable to the central office. Note any exceptions. 13. Observe and test compliance with the USDA minimum meal pattern requirements for food components. Review menu and production records to determine that required components and food items were planned and offered. Document any noncompliance noted. 14. Document food supply inventory management procedures and test procedures in place to properly account for and safeguard food receipts, usage, and inventory. Document any deficiencies with inventory management and control practices. APP.C-3
Audit Procedures – Section APP.C 2. Municipal and Charter School Cafeteria Procedures Procedures for Centralized Municipal Systems and Charter School Systems Auditors should develop an individualized audit program to meet the audit objectives for a municipal school system’s or charter school system’s centralized cafeteria operations. The procedures required for centralized county school systems should be considered when developing the audit program. APP.C-4
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S T A T E O F T E N N E S S E E DEP
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SPECIAL PURPOSE GOVERNMENTS (INCLUD
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Trust Funds - Procedures IJ-5 Resid
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PREFACE This audit manual supersede
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Introduction This manual sets forth
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(9) Establish minimum standards for
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Section 9-3-213, Tennessee Code Ann
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SECTION A GENERAL INFORMATION Compt
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Auditing Standards and Requirements
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SECTION B REPORTING AND AUDITING RE
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Reporting and Auditing Requirements
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SECTION C REPORTING AND AUDITING RE
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SECTION D REPORTING AND AUDITING RE
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