1. FINANCIAL MANAGEMENT MANSFIELD CITY SCHOOLS MANSFIELD, OHIO JANE FORTMAN, MED, RD, LD – MANAGER OF FOOD SERVICE

2. MANSFIELD, OHIO POPULATION OF ABOUT 45,000 LOCATED IN CENTRAL NORTHERN OHIO BETWEEN CLEVELAND AND COLUMBUS OLD INDUSTRIAL CITY – WESTINGHOUSE, TAPPAN, GM – ALL CLOSED ECONOMICALLY CHALLENGED CITY

3. MANSFIELD CITY SCHOOLS ENROLLMENT OF 3600 21 SCHOOLS IN THE 1940’S – 1950’S; NOW THERE ARE 7 SCHOOL BUILDINGS 83% FREE AND REDUCED PLACED IN FISCAL EMERGENCY BY THE STATE IN DECEMBER 2013 (STATE FINANCIAL COMMISSION OVERSEES ALL SPENDING AND APPROVES ALL PURCHASE ORDERS OVER $5000; ODE APPROVES ALL UNDER $5000)

4. FOOD SERVICE DEPARTMENT SCHOOLS WE HAVE 8 CLAIMED SITES WITH 6 ON-SITE KITCHENS: HIGH SCHOOL (9-12) AND MIDDLE SCHOOL (7-8) ARE IN ONE BUILDING INTERMEDIATE SCHOOL (4-6) SPANISH IMMERSION SCHOOL (PK-6) 3 ELEMENTARY SCHOOLS (K-3) ALTERNATE HIGH SCHOOL (SATELLITE) STAFF 1 MANAGER – 12 MONTH 1 ASSISTANT MANAGER – 10 MONTH 41 UNION STAFF: 14 FULL TIME (6-7 HOURS/DAY) 27 PART TIME (3-5 HOURS/DAY) FINANCES RECORDS SINCE 1980, SHOW FOOD SERVICE HAS ENDED EACH YEAR WITH A POSITIVE BALANCE

5. FOOD SERVICE IS SELF SUPPORTING AND PAYS FOR: ALL FOOD AND SUPPLIES ALL STAFF WAGES AND BENEFITS INCLUDING HEALTH, DENTAL, PRESCRIPTION, VISION, AND LIFE INSURANCES PER OUR UNION CONTRACT RETIREMENT AND WORKER’S COMP ALL EQUIPMENT AND REPAIR, ALL SMALL WARES ONE VEHICLE AND FUEL POSTAGE AND PARTIAL UTILITIES OTHER SERVICES – LINEN, EXTERMINATION, HOOD CLEANING, ETC. food service is separately funded – make sure everyone knows!

6. LABOR COSTS AND HOURS BENEFITS FOOD AND SUPPLY COSTS COST OF SERVICES AND REPAIRS DAILY DEPOSITS PURCHASE ORDERS MONTHLY CASH BALANCE REIMBURSEMENT REVENUES VS. EXPENSES STAFFING

7. MAKE ENDS MEET ACCURACY – MEAL APPLICATIONS, CASHIERS, POS, PAYROLL, PURCHASE ORDERS REVIEW MGT. REPORTS, STAFFING, COST OF EXTRA PROGRAMS AVOID EXCESS INVENTORY GET QUOTES ON EQUIPMENT, ETC. PREVENT THEFT TAKE ADVANTAGE OF MEAL PRICE INCREASES AND 6¢ CERTIFICATION COLLECT INCOME FROM SPECIAL FUNCTIONS COLLECT ON INSUFFICIENT FUNDS CHECKS DON’T LET ANYTHING LEAVE THE KITCHEN WITHOUT PAYMENT SUBMIT AND COLLECT REBATES RECYCLE EQUIPMENT LIVE WITHIN YOUR BUDGET BE A MEMBER OF A BUYING GROUP USE ALL ENTITLEMENT/COMMODITY DOLLARS FOLLOW MEAL GUIDELINES BUT DON’T OVER-SERVE DON’T ALLOW CHARGING (STUDENTS OR STAFF) TIMELINESS – SUBMITTING CLAIMS AND PAYING BILLS Run Food Service like a small business !

8. STAFFING LUNCHES/MONTH ÷ SERVING DAYS/MONTH = ______ ÷19 MEALS/LABOR HR = ______ HOURS EARNED BREAKFASTS/MONTH ÷ SERVING DAYS/MONTH = ______ ÷50 MEALS/LABOR HR = ______ HOURS EARNED ALA CARTE INCOME ÷ SERVING DAYS/MONTH = _____ ÷ $3.00 = _____÷ 19 MEALS/LABOR HR = _____ HOURS EARNED EXAMPLE (PROSPECT ELEMENTARY – MAY 2015): 7067 LUNCHES ÷29 DAYS = 243.69 ÷19 MEALS/LABOR HR = 12.83 HOURS EARNED 5019 BREAKFASTS ÷ 29 DAYS = 173.07 ÷ 50 MEALS/LABOR HR = 3.46 HOURS EARNED $790.50 ÷ 29 DAYS = $27.26 ÷ $3.00 = 9.09 ÷ 19 MEALS /LABOR HR =.48 HOURS EARNED TOTAL HOURS EARNED FOR MAY 2015 = 16.77

9. PROSPECT ELEMENTARY CURRENTLY STAFFED WITH 4 PEOPLE 7 HOUR, 5 HOUR, 3 HOUR, 3 HOUR = 18 HOURS HOURS EARNED = 16.77 (OVER STAFFED BY 1.23 HOURS IN MAY 2015) RESULT - REDUCE OR INCREASE HOURS OR POSITIONS JUSTIFICATION FOR UNION OR ADMINISTRATION

10. KNOW YOUR NUMBERS ! TAKE HOME MOMENT