Keys to Success for SNS Financial Planning and Management

Presented by: Catherine B. Golon, Director,

School Nutrition ServicesBaker County School Board, FL

November 2014

DEMOGRAPHICS: Baker County is a rural area, 30 minutes West of Jacksonville.

Land area is 589 miles and about 4 miles of water. Population is 22,259 with a racial make up of 83% white, just under 14% Black or African-American, about 2% Hispanic and then about 1% all other.

Baker County has 5 unincorporated communities with no schools, 1 town of Glen St. Mary with 2 schools and the City of Macclenny with 4 schools.

Median household income is $40,035. The per capita income for the county is $15,164. 79% of the voting population voted Republican in the last 2 Presidential elections.

The school enrollment is 4,942 with a total of 58% Free and Reduced. Baker County has 1 school implementing Community Eligibility Provision and qualifies at 100%.

School Nutrition Services employee 40 full and part time employees, prepares and serves about 3365 meal equivalents daily. For October, numbers are about 100-200 daily meal equivalents higher.

BASICS OF FINANCIAL MANAGEMENT-SNS

● An Accounting system that provides good information

● A Director and/or Accountant who knows how to use it and put it to good use for SNS

TOOLS NEEDED

● ANNUAL BUDGET FOR PROGRAM AND SCHOOLS- BE WELL VERSED Expected Revenue, Expenses for all schools for each line item; know % of Revenue for each line item

● RECEIVE BUY-IN FROM SNS STAFF

● TRUST AND SUPPORT OF ADMINISTRATION TO IMPLEMENT AND MANAGE YOUR BUDGET

● DO NOT DO YOUR BUDGET AND THEN FORGET ABOUT IT-KEEP UP WITH IT

● KNOW HOW MUCH LABOR IT TAKES TO IMPLEMENT YOUR MENUS (PRODUCTIVITY RATE)USE MEALS PER LABOR HOURS GUIDE FOR DISTRICT AND SCHOOLS

● GOOD COMMON SENSE; GOOD KITCHEN SENSE

39.4% Labor Cost (Schools)

9.9% Admin Costs (District)

34.6% Food Cost

5.7% Other Costs

3.0% Utilities/Maintenance

0.1% Travel Related Expenses

5.7% Equipment

1.6% Indirect Costs

Total Lunches 563.6 394.7 513 549.6 375.9 450.6 Total snacks divided by 4= equiv. N/A 10.6 5.1 12 N/A 10.6 Ala Carte total div. by 3.5= meal equiv 150.3.day 9/day 42.9/day 48.9/day 115.8/day 30.7/dayTOTAL MEAL EQUIV. 742.9 469.1 702.1 635.9 509.2 605.3Number labor hours 46.5 32 39.5 35.25 33.5 34.5incl student and Sherri K. TOTAL MLH 15.97 14.65 17.77 18.04 15.20 17.55

TOTAL MLH DISTRICTWIDE 16.56 MLH

POSITIONS BCHS MES PKK/6 KIS BCMS WES3 HR NUTR SRV POSITIONS 6 1 1 1 1 34 HR NUTR SRV POSITIONS 1 0 2 2 2 17 HR NUTR SRV POSITIONS 2 3 3 2 2 27.5 HR NUTR SRV MGR 1 0 1 1 1 18 HR NUTR SRV MGR 0 1 0 0 0 02 HR TRANSPORT DRIVER 0.5 0 0 0 0.5 0 2.75 HR EXTRA DUTY 0 0 0 1 0 0 2 HR STUDENT WORKER 1 0 0 0 0 0

CHALLENGES FOR BAKER COUNTY, FL IN 14-15 SCHOOL YEAR

●Training of Staff in New Meal Pattern for Breakfast and Lunch--$$ attached to Training; States provide monies for Instructors , but not the extra labor cost

● Increasing Food Costs and “Picky Kids” who do not accept new meal patterns

● Increasing Labor Costs together with less skill, “get up and go” and desire to be at work (work ethic)

● General Fund shortfalls, so requiring more and more of SNS

● Smart Snacks in Schools- Reduced Ala Carte Sales- decrease of $25,000 in 9/2014, but increase in meal sales

•.

CONVERTING BREAKFAST, LUNCH, AND A LA CARTE SALES TO MEALEQUIVALENTS:

Lunch= 1 meal equivalent

Breakfasts- 3 = 1 meal equivalent

A la Carte – Total $$ divided by 3.5

Snacks- 4 snacks = 1 Meal Equivalent