| Expenditure Criteria |
| Include |
Expense Categories |
Expense Category Descriptions |
mm |
|
| Administrative Overhead
|
Expense distributed to school food service sites from the district expenses
|
mm |
|
| Capital Equipment
|
Costs for acquiring fixed assets such as initial equipment, replacement of equipment, etc. Unit cost and useful life may be specified by entity. Leased/Purchased equipment is included here.
|
mm |
|
| Donated Commodities
|
The USDA assigned value of USDA commodities including the commodity value in each case of processed commodities.
|
mm |
|
| Employee Benefits
|
Benefits include social security, all insurance applicable to employees, workers' compensation, retirement contributions paid by foodservice, and unemployment insurance. This item also includes employee meals, job related medical expenditures not covered by insurance, and other employee benefits such as uniforms paid for from school foodservice funds.
|
mm |
|
| Food Processing Supplies
|
Expense distributed to school food service sites from the district expenses
|
mm |
|
| General Operating Supply
|
Supply expenditure generally refers to the expenditures for nonfood items, such as disposable ware, dishes, silverware, paper supplies, menu printing, office supplies, and cleaning products. These expenses also should be monitored and recorded regularly. Although food and labor expenditures consume the majority of a food service program's budget, supply expenditures also present opportunities for savings.
|
mm |
|
| Indirect Costs
|
Share of general school district overhead attributable to foodservice operations, including foodservice activities and support services provided by other district departments, that is recovered though an approved cost allocation plan.
|
mm |
|
| Miscellaneous
|
These items are expenditures not classified or included elsewhere.
|
mm |
|
| Property Operation, Maint, & Energy
|
This item covers amounts expended for property service, maintenance and upkeep of property. It includes energy costs, payments to other agencies for repairs and maintenance of foodservice equipment, and repair or upkeep of cafeteria facilities.
|
mm |
|
| Purchased Food
|
Food expenditure includes all food purchases charged to the foodservice department for the financial reporting period.
|
mm |
|
| Purchased Technical Services
|
Fees expended for professional and technical services, including accounting, legal and training. Architects, consultants, computer specialist, food service management fees, and other similar services are included.
|
mm |
|
| Salary & Wages
|
Labor hours are salaries and wages. Wages are derived from the total number of hours actually worked by employees. This category includes regular, overtime, education, and orientation hours.
|
mm |
| mm |
|
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