“School Nutrition Financial Management” Cynthia Lee, MS, SNS, RTSBA Food & Nutritional Services Director Plano Independent School District Good morning etc.

District Information Average Daily Participation Student population 54,388 Free & Reduced 30% Employees 450 Budget $24 million Schools 72 Average Daily Participation Breakfast 5,200 Lunch 23,900 Ala Carte 22,304 Overall 51,404

“District Information” 72 Campus Sites 3 Senior High (11-12)-open campus Academy HS (9-12)-open campus (11-12) 6 High (9-10) 13 Middle (6-8) 44 Elementary (K-5) 1 Head Start Program 3 Early Childhood (Pre-K) 2 Special Programs (K-8 & 9-12)

Budget is a Forecast for the Year Provides constant reminders of projections. It identifies problems Set performance standards Provides basis for comparison Control erratic expenditures Helps manager to determine if program can afford an expenditure

REVENUES $24,000,000 in Revenues Lunch & Breakfast Sales 55.8% Lunch Reimbursement 29.3% Breakfast Reimbursement 6.8% USDA Foods (Commodities) 5.6% State Revenue .4% Investments & Other Revenue 2.1% $24,000,000 in Revenues

EXPENDITURES $24,000,000 in Expenditures Food 41.8% Employee Salaries 30.1% Operational 3.4% Insurance & Benefits 7.3% USDA Foods (Commodities) 3.7% Non-Food 4.5% Admin Salaries 3.9% Ancillary Services 5.3% $24,000,000 in Expenditures

2014-15 Elementary Budget Report (High F/R)

2014-15 Elementary Budget Report (Low F/R)

Best Practices Revenues: Expenses: Breakfast and Lunch paid Ala Carte Reimbursement Breakfast and Lunch-f/r/p Expenses: Cost menu, recipes, batch cooking Labor cost, training, reduction in duty days due to reduced school days Use of entitlement dollars Other expenses- negotiate purchase/USDA Foods, co-ops, fees, use of neo, and unpaid meals Have on your menu what kids like—follow the trends Introduce new foods with promotions, toppers Two tiered pricing-secondary; variety and analyze the data, quality food Universal free breakfast –promotion; breakfast in classroom Whole muscle products

Best Practices Goals Understand School District Goals Child Nutrition is Self Supporting Understand District Services Allowable Expenses Allowable Excess Revenue Over Expenses Other sources of Revenue Written Plan

Take ownership of your finances “TAKE HOME MOMENTS” Take ownership of your finances Follow the data Take time to learn LOVE what you do!

???????QUESTIONS??????? Cynthia Lee, MS, SNS, RTSBA Plano Independent School District Food & Nutritional Services Director cynthia.lee@pisd.edu