1. Financial Management Clark County School District Las Vegas, Nevada

2. Clark County School District Facts Number of Students: 239,821 Number of Schools: 244 167 ES, 41 MS, 32 HS, 1 ES/MS, 2 MS/HS, 1 ES/MS/HS Percent Free and Reduced: 39% Annual Budget: $40,000,000 Employees: 673 full time, 651 part time Daily Meals: 152,656

3. Types of Child Nutrition Programs Breakfast Program Lunch Program USDA Snack Program Summer Feeding

4. Types Of Meal Service Elementary schools 95 satellite schools receive prepackaged meals 62 schools are on the dish-up program 10 Self prep kitchens Middle schools are self prep High schools are self prep and most are not on the National School Lunch Program

5. Challenges Student population grows at a rate of 10% each year Open 10 – 12 new schools each year 76 year round schools Compete with the county’s major employer, the casinos, for employees District covers 8,000 square miles

6. Challenges (continued) Schools range in size from 14 to 3,000 students Power shortages Controlled water usage

7. Labor 33 % Benefits 11% Miscellaneous 4% Equipment 5% Paper/Supplies 7% Food 40%

8. Student Payments 28% Federal Funds 54% Other Services 3% High School Sales 15% Revenue Percentages

9. Daily Participation Breakfast: 22,111 Paid: 4,469 Reduced: 364 Free: 17,278 Lunch: 78,246 Paid: 26,499 Reduced: 7,962 Free: 43,785 A La Carte sales High Schools: 14,558 Middle Schools: 3,847

10. School Level Financial Tools All school level financial tools are monitored by the school manager and the supervisor Daily Income And Expense Summary All revenue Labor expenses including benefits All expenses

11. Daily Banking Armored Car Receipt Bank Bag Strip Bank Deposit Slip Cash Count Slip School Level Financial Tools (continued)

12. Daily Production Records Express Cart Inventory Used for ala carte sales and nutrition breaks in some of the high schools Cart is inventoried before it leaves the kitchen and after it returns Money is to match inventory of items sold

13. MCS software for point of sale, applications and AccuClaim Computer Generated Reports Recap/Reconciliation Report Line Recap Student Collections Report Meal Summary School Level Financial Tools (continued)

14. Supervisors’ Financial Tools School level financial tools plus Monthly Income And Expense Summary Monthly Profit And Loss Statement Comparison of the two reports for each school Comparison of P&Ls for like schools

15. Financial Tools That I Use All of the school reports All of the Supervisors’ reports What is different? The way I slice and dice the information

16. Always Remember Financial reports will not help you if you do not use them. The information that you need is constantly evolving. Financial reports must change as your needs change.