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Board member urges full line‑item report after child nutrition spending is flagged
Summary
A board member asked staff to produce a line‑by‑line purpose‑code (PRC) report showing every expenditure across funds after members noted the child nutrition fund had spent about 57% of its budget at midyear.
A Bladen County Board of Education member asked staff to provide a detailed, line‑by‑line report of district spending after a midyear review showed the child nutrition fund had spent roughly 57% of its budget.
Board members were told the child nutrition fund was budgeted at $4,700,000 and had spent nearly $2,000,000 to date, leaving just over $2,000,000 for the rest of the year. "We have spent 57%. We have 43% remaining, so we are on track," a staff speaker said.
The requesting board member asked for a PRC (purpose‑code) report that would list every expense by fund and by line item — "everything from nutrition to transportation to salaries" — so the board can reconcile what was approved to what has been spent. Staff replied the PRC report can be produced and said it would show state and federal lines and transportation lines by fund.
Separately, staff described how USDA reimbursements for meals typically post about 30 days after the service; that timing can make current revenue appear lower than expected in electronic records until the reimbursement posts.
The board did not take action that night beyond the request for the report; staff committed to preparing the PRC report for review and placing the information on a future agenda so members can examine spending across fiscal years '24 and '25 and through the current year to date.
The board also discussed ongoing audit work: external auditors are conducting electronic records review now and are expected to come on site for additional testing and to present findings to the board at the March meeting.
