1. Keys to Success for SNS Financial Planning and Management Presented by: Catherine B. Golon, Director, School Nutrition Services Baker County School Board, FL November 2014

2. 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.

3. 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

4. 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

6. Total Lunches563.6394.7513549.6375.9450.6 Total snacks divided by 4= equiv.N/A10.65.112N/A10.6 Ala Carte total div. by 3.5= meal equiv150.3.day9/day42.9/day48.9/day115.8/day30.7/day TOTAL MEAL EQUIV.742.9469.1702.1635.9509.2605.3 Number labor hours46.53239.535.2533.534.5 incl student and Sherri K. TOTAL MLH15.9714.6517.7718.0415.2017.55 TOTAL MLH DISTRICTWIDE16.56 MLH POSITIONSBCHSMESPKK/6KISBCMSWES 3 HR NUTR SRV POSITIONS611113 4 HR NUTR SRV POSITIONS102221 7 HR NUTR SRV POSITIONS233222 7.5 HR NUTR SRV MGR101111 8 HR NUTR SRV MGR010000 2 HR TRANSPORT DRIVER0.5000 0 2.75 HR EXTRA DUTY000100 2 HR STUDENT WORKER100000

7. 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.

8. CONVERTING BREAKFAST, LUNCH, AND A LA CARTE SALES TO MEAL EQUIVALENTS: Lunch= 1 meal equivalent Breakfasts- 3 = 1 meal equivalent A la Carte – Total $$ divided by 3.5 Snacks- 4 snacks = 1 Meal Equivalent