Reports Analysis

Reports
mm Average Daily Participation mm
mm Commodity Value Per Meal Equivalent mm
mm Commodity Value Per Meal Equivalent For Lunch mm
mm Fund Balance mm
mm Indirect Expenses mm
mm Meal Equivalents mm
mm Operating Ratios- Average of Criteria Selection mm
mm Operating Ratios mm
mm Per Meal Plate Cost - Average of Criteria Selection mm
mm Per Meal Plate Costs mm
Reports


Average Daily Participation Report

The Average Daily Participation report displays meal participation percentages, meal counts, average daily participation, and enrollment for school food authorities matching the criteria established by the user.  The Average Daily Participation report displays each meal category with free, reduced, and paid students as well as adult and inkind meals detail.  Totals and averages of meal participation percentages, meal counts, average daily participation, and enrollment for all sites matching the user's criteria are displayed on the last page of the report. 

Useful Criteria Selection:  School Information

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Per Meal Plate Costs and Average Plate Cost Reports

The Per Meal Plate Costs report lists plate cost detail for all school food authorities matching the criteria established by the user.  The Average Plate Cost report displays an average of per meal plate costs for sites matching the criteria. 

Per Meal Plate Costs are calculated by dividing revenues and expenditures by total meal equivalents.  Revenues and expenditures are displayed in detail on both the Per Meal Plate Costs and Average Plate Cost reports.  Both reports display a percentage of each revenue and expenditure to the total.

See Meal Equivalents report for more information.

Useful Criteria Selection:  School Information, Revenues and Expense Information

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Commodity Value Per Meal Equivalent Report

The Commodity Value Per Meal Equivalent displays total expenditures for commodities, total meal equivalents, and the commodity value per meal equivalent.  The commodity value per meal equivalent is calculated by dividing the total commodity expenses by total meal equivalents.  This report will display all sites matching the criteria established by the user.  The last page of the Commodity Value Per Meal Equivalent report displays summary averages for all sites selected.     

Useful Criteria Selection:  School Information, Meal Counts Information

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Commodity Value Per Meal Equivalent For Lunch Report

The Commodity Value Per Meal Equivalent For Lunch report displays total expenditures for commodities, total lunch meal counts, and the commodity value per meal equivalent for lunch.  The commodity value per meal equivalent is calculated by dividing the total commodity expenses by total lunch meal count.  This report will display all sites matching the criteria established by the user.  The last page of the Commodity Value Per Meal Equivalent For Lunch report displays summary averages for all sites selected.   

Useful Criteria Selection:  School Information, Meal Counts Information

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Meal Equivalents

In school food service operations, the production of meals is the unit of measurement used to gauge the effectiveness and efficiency of a school foodservice program. Meal Equivalent Ratios, as well as Meal Equivalent Factors, are used to allocate costs, to determine such statistical data as meal cost and meals per labor hour. Meal Equivalent Ratios are based on a unit of production equating all meals to the standard student lunch.The Department of Education, Child Nutrition Department,determined that the meal equivalent ratios and factors would be evaluated as follows:

Meal Equivalent Ratios:

Meal Equivalent Factors:

                                      (Contract Meals Revenue + Other Food Sales Revenue)                            
       (Free Student Lunch Federal Reimbursements + USDA Commodity Allowance Factor) 

   The Meal Equivalent report displays detail of  meal counts by meal program, revenues for contract meals and other food sales, and the equivalent calculated for each item.  The report displays the detail for each site matching the criteria set by the user.  The last page of this report displays the totals and averages for all sites selected.

Useful Criteria Selection:  School Information, Revenues and Expense Information

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Operating Ratios and Average Operating Ratios Reports

In school food service operations, operating ratios are used as a primary gauge to determine the effectiveness and efficiency of a school foodservice program. An operating ratio is the percentage of revenues to expenditures.  The primary expenditure categories used in operating ratio reporting are the Purchased Food and Labor expenditures categories.  These reports display expenditure categories, total revenues, and the calculated ratio of revenue to expenditure.  The Operating Ratios report displays detail for each site matching criteria selected by the user while the Average Operating Ratios report displays an average of the sites. 

Useful Criteria Selection:  School Information, Revenues and Expense Information

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Fund Balance Report

The Fund Balance report displays the current fund balance, the 3 month average expenditure summary, and the difference between the amounts to determine the fund balance status. In school food service operations, school food authorities must maintain a fund balance equal to the average of 3 months of normal expenditures.  This report details the information for each site meeting the criteria selected by the user.  Totals and averages of all sites selected are displayed on the last page of the Fund Balance report.

Useful Criteria Selection:  School Information

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Indirect Expenses Report

An indirect expenditure is an expense not directly attributable to the school food service operation .  The sum of indirect expenditures are usually distributed amoung many funds within School Food Authorities.  The school food service operation of a School Food Authority may be obligated to match a pecenatge of expenditures as incurred by the school food service operation for non food related expenses and pay that matched amount to the general fund of the School Food Authority.  The State of Florida approves the maximum percentages allowable and reports that percentage to each School Food Authority annually.

The Indirect Expenses report displays the state approved indirect expenditure percentage, total indirect expenditure as may be obligated, and total indirect expenditures actually paid by each site meeting the criteria selected by the user.  The last page of this report displays totals and avergages of all reported data.

Useful Criteria Selection:  School Information, Meal Counts Information

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