POLICY MANUAL

Cafeteria Funds - Policy P4-26

The cafeteria program operated as the school lunch program shall be maintained on a self-sustaining basis. However, in the event that the funds appear to be insufficient, the board will consider and may appropriate such funds, as in its judgment, will sustain the current program.

All cafeteria funds shall be accounted for in a separate bank account and audited annually by a certified public accountant.

The board will subsidize the program to the extent of supplying some supervisory and clerical aid, utilities and building space.

Legal Reference:

Code of Va., § 22.1-89.1. Management of cafeteria funds.--"Notwithstanding any other provision of law including, but not limited to Article 1 (§ 22.1-88 et seq.) of Chapter 8, Title 22.1, § 15.1 -160 and 15.1-162, a school board may in its discretion, establish a decentralized system for management and control of cafeteria funds without including in its annual budget an estimate of the total amount of such decentralized cafeteria funds, or receiving an appropriation of these decentralized cafeteria funds from the local governing body.

All decentralized cafeteria funds shall continue to be audited as required by the Superintendent of Public Instruction pursuant to his authority under § 22.1 -24 of this Code and by the Auditor of Public Accounts pursuant to his authority under §15.1-167." (1984)

Adopted by School Board: June 5, 1973

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