[PDF] - To: The North Penn School Board Finance Committee From: Melissa PDF Document

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401 East Hancock Street, Lansdale, PA 19446 (215)368-0400

To: The North Penn School Board Finance Committee From: Melissa Harding, SNS, Coordinator School Nutrition Services Date: 4/1/2019 Re: Executive Summary SNS Budget 2019-2020

Attached is the 2019-2020 proposed School Nutrition Services annual budget. The 2019-20 budget does not recommend an increase in meal prices. The following outlines key changes reflected in this budget.

Revenues

1. Decrease in sales to pupils. This budget line item has been trending down due to students

choosing not to purchase reimbursable meals.

2. Anticipating a continued increase in school breakfast participation based on the success of the

new High School and Penndale breakfast cart implementation this school year.

3. Continued increase in a la carte sales based on new offerings district wide, especially High

School frozen yogurt and cold brew sales.

4. Thespian Catering event was a huge success this year, however, we do not have a large event

planned for next school year.

5. Extended Care pricing has not changed for next year, however, payroll adjustment change that

we charge for labor instead of employees being charged from Extended Care.

6. Adjustment of subsidies based on meal sale trends and anticipated funding increases for next

school year.

7. Change in qualifications for Summer Food Services sites may result in fewer sites being

approved to take part in our program this year.

8. Decrease in one CACFP site that Souderton School District took over.

Expenditures

1. Additional funds added to SNS workers and Cafeteria Aides due to full day kindergarten.
2. K12 Consulting Inc, contract was discontinued for next school year, SEPA purchasing group

has a potential savings of $32,000 for next school year between food cost savings and consulting fees.

3. Purchases needed for back up POS systems, barcode scanners for full day kindergarten plans as

well as equipment updates including: Heated cabinets for Penndale and High School, serving line for Oak Park and additional refrigerated delivery truck.

4. Depreciation increased due to new equipment purchased in 2017-18 and 2018-19 school year

including: POS systems replacements for all schools, ovens for Bridle Path, Pennbrook and High School, compressor replacements for Penndale and North Wales.

5. $50,000 transferred from SNS to GF annually is now moved into the cafeteria aide budget line

as advised in PDE Administrative Review in 2017-18 school year. School Nutrition Services respectfully submits this summary for the North Penn School Board review and budget approval. I am available to address questions and concerns. Thank you.

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School Nutrition Services Annual Budget Projections 2019-20 School Nutrition Services Enterprise Fund

2014-15 Actual 2015-16 Actual 2016-17 Actual 2017-18 Actual 2018 - 19 Budget 2019-20 Proposed Budget $ Change in Budget Notes BEGINNING FUND BALANCE $292,312 $561,230 $863,564 $973,730 $1,072,830 $1,074,027 LOCAL REVENUE 6510 Investment Income $1,080 $2,137 $3,498 $8,612 $3,300 $9,000 5,700 6611 Sales to Pupil ( 1,804,575) ( 1,697,091) ( 1,569,410) ( 1,530,579) ( 1,545,832) ( 1,522,080)

23,752

1 6612 Daily Sales- Breakfast ( 75,735) ( 72,806) ( 75,447) ( 87,235) ( 88,597) ( 94,485) 5,888 2 6620 Ala Carte ( 752,062) ( 678,463) ( 730,102) ( 753,553) ( 735,205) ( 795,628) 60,423 3 6621 Sales to Adults ( 39,791) ( 39,454) ( 33,512) ( 36,127) ( 39,560) ( 38,580)

980

662150 Adult Sales - SFSP (

)

(

)

( 442) ( 253) ( 500) ( 200)

300

6630 Income/Special Affairs ( 45,296) ( 38,233) ( 33,699) ( 39,262) ( 39,435) ( 40,500) 1,065 4 6690 Extended Care Income ( 132,935) ( 128,075) ( 124,716) ( 84,665) ( 88,245) ( 108,265) 20,020 5 6691 Vending Sales- NPHS (

)

( 2,594) ( 3,084) ( 3,370) ( 3,100) ( 2,500)

600

6692 Vending Sales- PD (

)

(

)

(

)

(

)

( 200) (

)
200

6693 Vending Sales-PB (

)

(

)

(

)

(

)

( 200) (

)
200

6694 Vending Sales- ESC ( 936) (

)

(

)

(

)

( 200) (

)
200

6695 Gain/Loss on Fixed Assets ( 2,013) (

)

( 2,645) ( 3,386) (

)

(

)

6990 Miscellaneous Revenue ( 318) 6991 Refund from Prior Year Expense (

)

(

)

( 4,862) ( 7,940) (

)

(

)

6999 Revenue From Local Source (

)

(

)

(

)

(

)

(

)

(

)

TOTAL LOCAL REVENUE $2,854,423 $2,658,853 $2,581,417 $2,555,300 $2,544,374 $2,611,238 $66,864 STATE/FEDERAL/OTHER REVENUE 7500 Federal Equipment Grant $29,200 $35,139 (

)

(

)

(

)

7600 State Subsidies ( 149,508) ( 145,696) ( 145,370) ( 149,129) ( 157,314) ( 153,952)

3,362

6 7610 State Breakfast Initiative 8531 Federal Subsidies ( 1,957,294) ( 2,146,576) ( 2,054,080) ( 2,231,281) ( 2,179,352) ( 2,201,446) 22,094 6 8531-50 Summer Food Service Program (

)

( 48,057) ( 208,539) ( 157,679) ( 210,250) ( 146,210)

64,040

7 8531-70 Child and Adult Food Care Program (CAFCP) (

)

( 12,288) ( 12,058) ( 44,652) ( 49,000) ( 42,100)

6,900

8 8532 Non-Food Subsidies (

)

(

)

(

)

(

)

(

)

(

)

8533 USDA Commoditities ( 269,088) ( 305,963) ( 341,268) ( 308,888) ( 347,419) ( 351,177) 3,758 9400 Gain or Comp-Fixed Asset ( 3,211) (

)

(

)

(

)

9500 Refund of Prior Year Expenditures ( 3,152) ( 3,585) (

)

(

)

(

)

9900 Insurance Recoveries (

)

(

)

( 2,138) (

)

(

)

TOTAL STATE/FEDERAL/OTHER REVENUE $2,408,243 $2,700,516 $2,763,453 $2,891,629 $2,943,335 $2,894,885

$48,450

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School Nutrition Services Annual Budget Projections 2019-20 School Nutrition Services Enterprise Fund

2014-15 Actual 2015-16 Actual 2016-17 Actual 2017-18 Actual 2018 - 19 Budget 2019-20 Proposed Budget $ Change in Budget Notes TOTAL REVENUE $5,262,665 $5,359,369 $5,344,870 $5,446,929 $5,487,709 $5,506,123 $18,414 PERSONNEL/BENEFIT EXPENSES 110-00 Salaries Admin $96,214 $97,671 $96,131 $89,053 $94,843 $99,186 4,343 115 Leave Pay Out ( 6,927) ( 8,178) ( 315) ( 9,072) 116 Emp Ins Opt Out ( 9,721) ( 8,210) ( 11,098) ( 9,777) ( 6,688) ( 6,116)

572

150-00 Clerical Salaries ( 85,568) ( 88,446) ( 97,328) ( 100,056) ( 101,630) ( 106,409) 4,779 153-00 Clerical OT (

)

(

)

(

)

(

)

(

)

(

)

170-02 SNS Workers ( 1,433,694) ( 1,449,611) ( 1,506,174) ( 1,523,515) ( 1,556,427) ( 1,615,402) 58,975 9 173-02 SNS Overtime ( 1,973) ( 2,712) ( 1,927) ( 6,644) ( 2,000) ( 5,000) 3,000 190-00 Salaries Aides ( 119,650) ( 128,173) ( 137,603) ( 168,008) ( 147,947) ( 152,478) 4,531 10 193-00 Aides Overtime ( 1,957) ( 500) 500 TOTAL PERSONNEL EXPENSES $1,753,747 $1,783,001 $1,850,576 $1,908,084 $1,909,535 $1,985,090 $75,555 BENEFIT EXPENSES 213-00 Life 4,308 3,991 4,615 4,334 4,593 5,639 1,046 214-00 Income Protection 433 444 454 ( 453) (

)

( 511) 511 219-00 Flex (

)

(

)

(

)

(

)

(

)

220-00 Social Security 63,315 64,271 66,118 67,998 74,961 75,785 824 230-00 Retirement (PSERS) 185,789 225,376 274,796 299,657 325,201 338,576 13,375 240-00 Tuition (

)

(

)

(

)

(

)

(

)

(

)

250-00 Unemployment 131 370 (

)

(

)

(

)

(

)

260-00 Workers Comp 16,083 22,761 28,636 ( 19,198) ( 15,000) ( 12,314)

2,686

271 Medical ( 519,955) ( 486,812) ( 508,819) ( 511,444) ( 484,375) ( 456,766)

27,609

11 272 Dental 41,145 41,507 38,312 37,633 32,747 35,462 2,715 275 Vision 2,252 2,202 2,559 2,571 1,816 2,273 457 276 Prescriptions 107,677 108,565 112,349 133,360 117,674 123,472 5,798 290-00 Salary Continuation 11,055 9,961 (

)

( 7,669) ( 49,826) ( 49,826) 291-00 Unused Sick Days (

)

(

)

(

)

(

)

(

)

(

)

TOTAL BENEFIT EXPENSES $952,141 $966,259 $1,036,658 $1,084,316 $1,106,193 $1,100,621

$5,572

TOTAL PERSONNEL/BENEFIT EXPENSES $2,705,889 $2,749,260 $2,887,234 $2,992,400 $3,015,728 $3,085,711 $69,983

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School Nutrition Services Annual Budget Projections 2019-20 School Nutrition Services Enterprise Fund

2014-15 Actual 2015-16 Actual 2016-17 Actual 2017-18 Actual 2018 - 19 Budget 2019-20 Proposed Budget $ Change in Budget Notes PROFESSIONAL/TECHNICAL EXPENSES 320-03 Conference Registration $71 $260 $60 $0 $1,000 $1,000 330-11 In-Service (

)

( 1,933) (

)

(

)

( 2,000) ( 2,000) 330-12 Medical Exams ( 225) ( 525) ( 305) ( 1,445) ( 1,000) ( 1,000) 330.2 Legal Fees 340-00 Technical Services ( 130) ( 11,575) (

)

(

)

(

)

(

)

390-00 Professional Technical Services ( 7,736) ( 8,748) ( 3,052) ( 12,232) ( 16,000) ( 2,500)

13,500

12 TOTAL PROFESSIONAL/TECHNICAL EXPENSES $8,162 $23,041 $3,417 $13,677 $20,000 $6,500

$13,500

PURCHASED PROPERTY SERVICES 432-00 Repairs- Equipment $18,107) $29,923) $32,330) $26,404) $26,000) $20,000)

6,000

442-00 Equipment Rental (

)

(

)

(

)

(

)

(

)

(

)

444-00 Vehicle Rental (

)

(

)

(

)

(

)

(

)

(

)

490-00 Frozen Yogurt Dairy Product Testing $1,000 1,000 TOTAL PURCHASED PROPERTY SERVICES $18,107 $29,923 $32,330 $26,404 $26,000 $21,000

$5,000

(

)

(

)

(

)

(

)

(

)

550-00 Printing ( 485) ( 32) (

)

(

)

(

)

(

)

580-00 Travel ( 227) (

)

( 233) ( 81) ( 250) ( 250) 580-01 Mileage ( 2,068) ( 2,218) ( 1,577) ( 1,901) ( 2,500) ( 2,500) TOTAL OTHER PURCHASED EXPENSES $4,248 $4,241 $2,551 $2,441 $3,350 $3,350 $0 FOOD/SUPPLIES EXPENSES 601-00 Breakfast Expense (

)

(

)

(

)

(

)

606-00 Paper Supplies $107,289 $91,379 $97,532 $101,900 $82,000 $80,000

2,000

607-00 Expendable Supplies 20,483 22,116 24,067 21,087 20,000 15,000

5,000

608-00 Uniform Allowance (

)

(

)

(

)

(

)

( 8,500) ( 6,500)

2,000

609-00 Promotional Supplies 1,299 1,218 755 396 800 500

300

610-00 General Supplies 17,861 10,455 31,454 24,901 23,500 5,000

18,500

13 610-14 Office Supplies 712 949 1,689 907 1,200 1,200 610-15 Repair Part Supplies ( 20,000.00) 20,000 13 612-00 Vending Supplies (

)

(

)

(

)

(

)

(

)

(

)

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School Nutrition Services Annual Budget Projections 2019-20 School Nutrition Services Enterprise Fund

2014-15 Actual 2015-16 Actual 2016-17 Actual 2017-18 Actual 2018 - 19 Budget 2019-20 Proposed Budget $ Change in Budget Notes 618-00 Tech Supplies (

)

(

)

8,440 7,745 5,000 5,000 14 631-00 Food 1,548,690 1,451,114 1,375,031 1,380,336 1,492,028 1,399,379

92,649

15 631-01 Food Rebates

7,148
5,297
4,386
5,685
5,000
3,000

2,000 632-00 Milk 273,363 220,554 206,439 189,325 200,398 185,250

15,148

16 633-00 USDA Commodities 269,088 305,963 341,268 308,888 347,419 351,177 3,758 636-00 Consumables (

)

(

)

(

)

(

)

(

)

(

)

640-00 Periodicals ( 200.00) (

)

(

)

( 90.59) (

)

(

)

650-00 Tech Lic Fees,Soft/Hardware (

)

(

)

(

)

( 14,000.00) ( 14,000.00) ( 17,900.00) 3,900 17 TOTAL FOOD/SUPPLIES EXPENSES $2,231,835 $2,098,450 $2,082,289 $2,043,889 $2,184,845 $2,083,906

$100,939

PROPERTY EXPENSES 741-00 Depreciation $18,725 $25,435 $37,966 $41,984 $58,000 $80,445 22,445 18 749-00 Depreciation (

)

(

)

(

)

(

)

(

)

(

)

752-00 New Equipment ( 2,348) (

)

(

)

( 10,000) ( 75,000) 65,000 19 762-00 Replacement Equipment ( 4,332) ( 3,748) (

)

( 9,057) (

)

(

)

767-00 Capital Replacement Equipment-Tech ( 3,874) (

)

(

)

(

)

(

)

TOTAL PROPERTY EXPENSES $23,057 $35,404 $37,966 $51,041 $68,000 $155,445 $87,445 OTHER EXPENSES 810-00 Dues and Fees $2,379 $2,301 $2,816 $3,970 $3,600 $3,600 810-01 Bank Fees (

)

(

)

(

)

( 375) ( 450) ( 250)

200

831-00 Interest Loans and Leases (

)

(

)

(

)

(

)

(

)

880-00 Refund Pr Yr Rev/RCT 900-100 Other Uses of Funds (

)

(

)

(

)

( 50,000) (

)

(

)

20 890-07 Bad Debt ( 70.00) (

)

(

)

(

)

(

)

TOTAL OTHER EXPENSES $2,449 $2,301 $2,816 $54,345 $4,050 $3,850

$200

SUMMER FOOD SERVICE PROGRAM 110-00 Salaries Admin $948 $4,855 $3,962 $4,790 $5,009 219 116-00 Emp Ins Opt Out (

)

(

)

(

)

( 245) ( 245) 150-00 Clerical Salaries (

)

( 3,909.00) ( 3,115) ( 4,063) ( 4,196) 133 170-01 SNS Workers (29,976) (33,885) ( 24,443) ( 22,077) ( 22,315) 238 173-02 ( 134) 213-00 Life (36) (29) ( 29) ( 36) ( 36)

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School Nutrition Services Annual Budget Projections 2019-20 School Nutrition Services Enterprise Fund

2014-15 Actual 2015-16 Actual 2016-17 Actual 2017-18 Actual 2018 - 19 Budget 2019-20 Proposed Budget $ Change in Budget Notes 220-01 Social Security (293) (1,467) ( 1,194) ( 1,192) ( 1,215) 23 230-01 Retirement (914) (5,419) ( 5,817) ( 5,210) ( 5,343) 133 271-00 Medical (333) (1,751) ( 1,441) ( 1,728) ( 1,657)

71

272-00 Dental (68) (339) ( 274) ( 358) ( 323)

35

275-00 Vision (1) (8) ( 9) ( 11) ( 9)

2

276-00 Prescriptions (68) (383) ( 371) ( 421) ( 450) 29 323-00 Prof/Ed Svs -Other Agency (0) (3,286) (

)

(

)

(

)

444-00 Vehicle Rental (1,200) (1,480) (

)

( 1,000) ( 1,000) 580-01 Mileage (102) (498) ( 250) ( 500) ( 500) 606-00 Paper Supplies (1,792) (3,094) (

)

( 5,000) ( 4,000)

1,000

610-00 General Supplies (2,893) (926) ( 999) ( 1,000) ( 1,000) 631-00 Food (67,423) (108,501) ( 86,172) ( 85,000) ( 78,000)

7,000

21 632-00 Milk (3,215) (9,406) ( 8,647) ( 8,200) ( 8,200)

TOTAL SUMMER FOOD SERVICE PROGRAM EXPENSES

$109,262 $179,236 $136,858 $140,831 $133,499

$7,332

CHILD AND ADULT CARE PROGRAM 170-02 SNS Workers $412) $879) $1,548) $1,500) $6,037) 4,537 22 213-00 Life Insurance 18.22 220-00 Social Security 16 32 56 57 231 174 230-00 Retirement 53 140

734

251 1,035 784 272-00 Dental Benefits 182 275-00 Vision Benefits 6.48 276-00 RX Benefits ( 511) 610-00 General Supplies (

)

( 1,278) ( 900) ( 900) 631-00 Food ( 4,671) 5,814 24,590 21,000 18,000

3,000

23 TOTAL CHILD AND ADULT CARE PROGRAM EXPENSES

$5,152 $6,865 $26,738 $23,708 $26,920 $3,212 TOTAL EXPENSES $4,993,747 $5,057,034 $5,234,704 $5,347,794 $5,486,512 $5,520,182 $33,670 REVENUE OVER (UNDER) EXPENSES $268,918 $302,334 $110,166 $99,135 $1,197

$14,058

ENDING BALANCE $561,230 $863,564 $973,730 $1,072,865 $1,074,027 $1,059,969

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School Nutrition Services Annual Budget Projections 2019-20 School Nutrition Services Enterprise Fund

2014-15 Actual 2015-16 Actual 2016-17 Actual 2017-18 Actual 2018 - 19 Budget 2019-20 Proposed Budget $ Change in Budget Notes 1 Anticipated trend continuing, slight decrease in meal sales but growth in a la carte, hopeful full day KG will steady decrease meal sales. 2 Increase due to breakfast cart at High School and Penndale, anticipating trend to continue next year. 3 Large jump in a la carte sales this year with new offerings and Knights Cafe options (frozen yogurt, cold brew coffee, more students purchasing a la carte vs. meal). 4 This years' Thespian Event was a huge success, we will not have this event next year. Anticipating catering events to stay steady. 5 Extended Care pricing has not changed; however, this year we changed from EC paying for our employee to SNS paying all employee time and charging EC for the labor. 6 Adjustment of subsidies based on meal sale trends and anticipated funding increases. 7 Change in qualifications for Summer Food Service Sites, may result in less sites being approved for free meals. 8 Decrease due to our Souderton Boys & Girls site switching to Souderton School District. 9 Additional $10k allotted for anticipated increase time for full day KG schedules. 10 Includes additional $50k that SNS typically paid to GF, in addition to extra time anticipated needing for full day KG. 11 Decrease in medical benefit costs, decrease in benefit positions and staff needing benefits. 12 K12 contract services cancelled for next school year, SEPA purchasing group does not have an annual fee. 13 Separated smallware supplies and repair part supplies into different budget line items. 14 Purchase of back up computer POS systems and barcode scanners for full day KG. 15 Decrease in food costs to reflect new bid purchasing group savings and decrease in meal sales. 16 Trending decrease in milk sales across district. 17 Annual cost of Primero Edge to include online menu and nutrition analysis tool. 18 Depreciation increases due to new equipment purchased in 2017-18 and 2018-19 school year. 19 Purchases for 2019-20 SY include new warmers for HS and PD, new serving line for OP, new refrigerated truck 20 $50k typically transferred from SNS to GF was moved into cafeteria aide salary/benefits as requested in PDE Administrative Review in 2017-18 school year. 21 Decrease in food costs due to anticipated decrease in qualified serving sites. 22 Adjustment of time allotment for designated CACFP employee to pack meals and complete weekly reporting. 23 Decrease in food costs due to Souderton Boys & Girls Club switching to Souderton School District.