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Berwick Area SD to develop plan to spend down $2.1 million cafeteria fund
Summary
Auditors flagged a $2.1 million cafeteria fund balance; staff will draft a spend-down plan focused on allowable cafeteria expenses such as tables and kitchen equipment and present floor plans for review.
District staff told the committee that Nutrition Inc., the district’s food-service vendor, has built a cafeteria fund balance of about $2,100,000 and that auditors require a spend-down plan for those restricted funds.
Staff explained the money is restricted to cafeteria-related expenses and cannot be used for unrelated capital projects such as tennis courts or the track. "One of the allowable expenses are cafeteria tables," staff said, and committed to bring floor plans and specific proposals for dining-area improvements and equipment to the board.
The superintendent (unnamed) said she would work with stakeholders and Nutrition Inc. to develop a spend-down timeline and present options for the board’s approval; she emphasized state oversight could reduce the funding if it remains unspent.
No formal action was taken other than a commitment from staff to return with a detailed spend-down plan and cost estimates.
