Rose Wolterbeek, SNS, MANevada Department of AgricultureApril 1, 2015

• Local Sources-Student income

• State Sources-Grant funds

• Federal Sources-NSLP Reimbursement

• Miscellaneous Sources-PTA funds

• Fund Transfers-In-General Fund

• Labor-Salary, Extra duty, OT pay

• Employee Benefit Load

• Purchased Foods including USDA Foods

• Supplies/disposables

• Contracted services: repairs, out of house contracts

• Capital Assets-Equipment

• Travel/professional development

• Miscellaneous

• Indirect Costs-District Overhead charge

• Profit and Loss Statement-P&L

• Statement of Net Position

(Net Assets or Balance Sheet)

• Budget

• Revenue by source-Federal, Local

• Expenditures by category

• Net/gain loss for the statement period

• Comparison of current month with previous month’s information & year-to-date information

• Assets

– Cash balance, receivables due, and value of inventories

• Liabilities

– Outstanding payables-food/supplyinvoices

– Sales tax owed (when appropriate)

• Fund Balance

The budget assists in managing the school nutrition program by:

• forecasting revenue,

• identifying how revenue will be allocated for expenditures, and

• predicting how much money will be in the fund balance at year’s end.

By converting food sales to meal equivalents, the school nutrition director

• can determine

– meal cost,

– labor productivity ratios, and

– the average revenue earned per meal/meal equivalent.

1 lunch = 1 meal equivalent3 breakfasts = 2 meal equivalents (2/3 = .67)3 snacks = 1 meal equivalent (1/3 = .33)1 supper = 1 meal equivalent

Meal Equivalent Conversion Formulas:

Number Meals plus Meal Equivalents

divided by Number of Labor Hours

Example:

338 Meals/Meal Equivalent

24 Paid Labor Hours (daily hours)

= 14.08 or 14 Meals Per Labor Hour

Result: Ratio to compare kitchens/sites

How do I compare my operation?

Staffing and meal cost can vary depending on Type of Meal service provided:• Elementary vs. Secondary• Central Kitchen vs. satellite operations• Single line vs. Multiple lines/food stations• Geographic location: close distance vs.

large travel within district

• Total costs to produce a meal

• Labor, food cost, supply cost, plus other

• Costs to produce a meal compared with the average revenue generated per meal

• For example, total cost to produce meal is $3.10, but average reimbursement is $3.06, loss of .04 per meal for SY: budget deficit for program

• Total net gain/loss to the school nutrition program expressed in dollars,

• Percent of gain/loss expressed in percentage of revenue, and

• Net gain/loss per meal or meal equivalent.

• Prevent waste in excess labor hours and overproduction of food.

• Reduce customer dissatisfaction because of inadequate staff and too little food prepared for the number served.

• Identify number of potential customers

• Set revenue goals

• Increase participation & sales, including early release days and field trips

• Review F/R participation data on claims

• Start a breakfast program (BIC, Grab & Go, Second Chance and/or Traditional)

• Start a catering program (staff in-services)

• Add contracted meals (preschools in area, & kindergarten classes)

• Look at pricing models & USDA tools

• Evaluate CEP option for your district/schools

• Look at food cost: portion control, analyze per meal cost data, inventory, ordering, preparing, USDA Food utilization, extras/condiments, involve all staff with process

• Look at labor cost: productivity by site/staffing levels, extra hours, overtime, non contract days, substitutes

• Early Release Days: look at staffing with all staff, especially substitute labor pool

• Consider Offer versus Serve meal concept: less food needed for reimbursable meal

• Other areas: look at “Charging Policy” and/or collection efforts, & staff meals

Nevada Department of Agriculture Food & Nutrition Divisionhttp://nutrition.nv.gov

NFSMI website www.nfsmi.org“Financial Management: A Course for School Nutrition Directors 2nd Edition”

Your District’s Business Manager/Finance Officer

Direct Certification

ReportingCatrina Peters MS, RD

School Nutrition Services Manager

Nevada Department of Agriculture

Food and Nutrition Division

What Are The Requirements?

Per Federal Regulations

NDA is required to provide notification on:

Districts with an Identified Student Percentage (percentage of Direct Certification matches) of at least 40% and >30% but <40%

Notification letters have been sent using Verification Summary Data as a proxy

School Districts are required to provide notification on:

School level data must be reported to the State Agency reflecting April 1st data to determine eligibility and participation in CEP

NDA is then required to publish a report with the ISP data for each school

How Will This Information Be Used?

Data submitted will be published on our website

Used to determine CEP Eligibility and if elected,

claiming percentages

HUGE national interest and support of expanded

CEP

Hunger advocates

Elected officials

Members of the Public

How Do I Fill Out The Spreadsheet?

DATA as of April 1st, 2015

When Is It Due?

Completed spreadsheets must be submitted COB April 10th, 2015

Send completed spreadsheets to Shawna Sabo (ssabo@agri.nv.gov)

Will we have to complete this spreadsheet next year?

Yes, this reporting will be required annually for the foreseeable future

Deadline to adopt CEP for SY 15/16 was extended to August 31st,

2015

Memo NSLP 2015-44

Need a refresher on CEP?

https://www.youtube.com/watch?v=3SoiWxBmpEU&list=PLGdlCTs4dQTfYTLj7Vg9VXzDfmqApGipq&index=20

Contact Info

What if I need help?

Catrina Peters

(cpeters@agri.nv.gov)

775-353-3751

Rose Wolterbeek

(rwolterbeek@agri.nv.gov)

775-353-3750

Shawna Sabo—Submit completed spreadsheets to Shawna by April 10th

(ssabo@agri.nv.gov)

775-353-3758