Money In Money Out Deciphering Financial Information
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1 Why Financial Management: Money In Money Out Deciphering Financial Information Role of School Nutrition Director & Business Administrator: Regulations: Resource Management Regulations are defined in the National School Lunch Program regulations. 7 CFR Part defines the requirements for financial compliance. (a) Nonprofit school food service. School food authorities shall maintain a nonprofit school food service. Revenues received by the nonprofit school food service are to be used only for the operation or improvement of such food service, except that, such revenues shall not be used to purchase land or buildings, unless otherwise approved by FNS, or to construct buildings. Expenditures of nonprofit school food service revenues shall be in accordance with the financial management system established by the State agency under (a) of this part. School food authorities may use facilities, equipment, and personnel supported with nonprofit school food revenues to support a nonprofit nutrition program for the elderly, including a program funded under the Older Americans Act of 1965 (42 U.S.C et seq.). (b) Net cash resources. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with (a). (c) Financial assurances. The school food authority shall meet the requirements of the State agency for compliance with (a) including any separation of records of nonprofit school food service from records of any other food service which may be operated by the school food authority as provided in paragraph (a) of this section. (d) Pricing paid lunches. School food authorities (SFAs) participating in the National School Lunch Program are required to ensure sufficient funds are provided to the nonprofit school food service account for meals served to students not eligible for free or reduced price meals. (e) Administrative Review. Ensures resource management is met. Ethics of Financial Management and Financial Management Reports Act responsibly with honesty and integrity Avoid conflicts of interest Comply with federal, state, and local requirements Ensure transparency PASBO Annual Conference March 22, 2017 Carol H. Gilbert
2 3 Key Financial Reports Financial Analysis Tools A. Participation Meal Number Calculator Meal Equivalents Lunches served 6,984 X 1 Breakfast served 2,268 X.67 Afterschool Snacks served 578 X.33 Nonprogram $1,800 +$160 + Adult Sales $1,960 * Rates are for SY $3.16 +$.23= $3.39* Total ME 18 days Daily ME Revenues A. Financial Ratios: When determining percentages of revenues to revenues each line item is always divided by Total Revenues % of Revenues to Total Revenues Formula $ Revenue Line Item $ Total Revenues = x 100 = % Total Revenues $190,350 $409,675 Nonprogram Food Sales Total Revenue = x 100 = % 2
3 B. Revenue per Meal Equivalent Total Revenues Meal Equivalents = Revenue per Meal Equivalents Formula: $ 409,675 Total Revenues = 128,732 Meal Equivalents $ Revenue per Meal Equivalent C. Setting Nonprogram Food Prices 1. Select a desired food cost %. The raw food cost of the item is divided by the food cost %. The answer is the base price. After the base price is determined the selling price is set for the food item. Raw Food Cost = Base Price $.22 Milk = $.58 base price Food Cost % 38% 2. The second method is to use a food cost multiplier. Divide 100 by the desired food cost percentage mark-up. This will establish a food cost multiplier. Example: 100 = Food cost multiplier 100 = 2.6 Desired Food Cost 38% Food Cost Food Cost Multiplier 34% % % % 2.5 Raw Food Cost x Food Cost Multiplier = Base Price Example: $.22 Milk x 2.6 =.58 base price What price would you sell the milk to students? 3
4 Activity: Setting Nonprogram Food Prices Using a 38% food cost determine the base selling price for each food item using either method A or B. Then determine the price you would sell the item. Remember to price meal components to promote the purchase of a school meal. Food Item Unit Cost Base Price 38% Food Cost Mark-Up Selling Price Pizza $.43 Hamburger $.59 Toss Salad $.18 Apple $.29 Bag Snack $.22 Box Lunch $2.95 Financial Analysis: Expenditures 1. % of Expenditures to Total Revenues Expenditure line items are ALWAYS divided by Total Revenues. $ Expenditure Line Item = x 100 = % Expenditure to $ Total Revenues Total Revenues $184,540 Total Food = x 100 = % $409,675 Total Revenue 2. Cost per Meal Equivalent Total Expenditures Meal Equivalents = Cost per Meal Equivalents $ Expenditures = Cost per Meal Meal Equivalents Equivalent 4
5 3. Profit or Loss per Meal Equivalent Revenue per Meal Equivalent Cost per Meal Equivalent $ $ 4. Productivity (Meals per Labor Hour) 515 Meal Equivalents = mplh 37 Total Labor Hours What impacts productivity? 5. Determining Staff Hours Step 1: Set a goal for the desired number of meals per labor hour for the school. Step 2: Divide the current total meal equivalents by the desired number of meals per labor hour (Step 1) to determine the total labor hours needed per day. Step 3: Determine difference between current total paid labor hours and desired paid labor. 1. Goal: Current Labor hours: 37 hours 16 mplh = 3. Current Labor hours: 37 hours New hours = Add or Reduce 5
6 MONEY IN MONEY OUT DECIPHERING FINANCIAL INFORMATION PASBO 62 ND ANNUAL CONFERENCE AND EXHIBITS, PITTSBURGH March Carol H. Gilbert, M.Ed., SNS, PRSBO President
7 Focus Points State the role of financial reporting in the management of the School Nutrition Program (SNP). Ensure ethical integrity. Apply revenue analysis to operate a financially sound SNP. Apply expenditure analysis tools to control costs. Why Financial Management Reporting requirements Federal State Local 2
8 Why Financial Management Operate fiscally sound program Provide accurate, timely data Forecast department decisions Role of the SNP Director & Business Administrator Leadership role Management of financial resources Maintain financial accountability Build buy-in and support for SNP 3
9 Regulations Resource Management Administrative Review Ethics of Financial Management Act responsibly Avoid conflicts of interest Provide accurate information Comply with federal, state and local regulations 4
10 3-Key Financial Reports Statement of Net Position (Balance Sheet) Statement of Activities (Revenues & Expenditures) Budget (Forecast of Activities) Decipher Financial Information Participation Revenue Expenditures Productivity 10 5
11 FINANCIAL ANALYSIS TOOLS Participation Number students eating Data by meal classification Key to revenue segment of budget Identifies popular or non-popular menus 11 Calculating Meal Equivalents (ME) Item Served Multiplier ME Lunches served 6,984 1 Breakfast served 2, Afterschool Snacks served Nonprogram + Adult Sales $1,800 $3.16 +$.23=$3.39* +$160 $1,960 * Rates are for SY Total ME 18 days Daily ME 6,984 1, ,
12 REVENUE ANALYSIS Financial Ratios Revenue per Meal Equivalent Nonprogram food prices 13 Financial Ratios % of Revenue by line item Revenue Line Item Total Revenues = % of Revenue $ 190,350 Federal Revenue= $ 409,675 Total Revenue 46.5% 14 7
13 Revenue per Meal Equivalent Total Revenues = Revenue per Meal Meal Equivalents Equivalent $409,675 = 128,732 $3.18 Setting Non-Program Food Prices Raw Food Cost Desired Food Cost Markup Reminder: Convert percent to decimal (100 38% 100 = 2.6) Selling Price Raw cost = $.22 x 2.6 Markup = $.58 Selling price = 8
14 Setting Non-Program Food Prices Food Item Unit Cost Base Price 38% Food Cost Mark-Up Selling Price Pizza $.43 Hamburger $.59 Toss Salad $.18 Apple $.29 Bag Snack $.22 Catered Box Lunch $1.95 $1.12 $1.53 $.47 $.75 $.57 $5.07 EXPENDITURE ANALYSIS Financial Ratios Expenditure per Meal Equivalent Productivity Meals per labor hour (mplh) Setting labor hours 18 9
15 Financial Ratios % of Expenditure to Total Revenues Expenditure Line Item = % of Revenue Total Revenues $ 184,540 Food Costs = $ 409,675 Total Revenue 45.0% 19 Cost per Meal Equivalent Total Expenditures Meal Equivalents = Cost per Meal Equivalent $415,280 = 128,732 $
16 Profit or Loss Per Meal Equivalent Revenue per meal equivalent $3.18 Expenditure per meal equivalent -$3.23 ($.05) Productivity Meal Equivalents Total Labor Hours = Meals per Labor Hour (mplh) 515 = mplh 11
17 What Impacts Productivity Productivity: Determining Staff Hours Step 1: Set a goal for the desired number of Meals Per Labor Hour for the school. Step 2: Divide the current total meal equivalents by desired number of Meals Per Labor Hour (Step 1) to determine the total labor hours needed per day. Step 3: Determine difference between current total paid labor hours and desired paid labor. 12
18 Productivity: Determining Staff Hours Step 1: Goal 16 mplh Step 2: Current ME: 515 / 16 mplh = 32.2 hours Step 3: Current labor 37 hours 32.2 = Reduce 4.8 hours FINANCIAL REFLECTIONS 26 13
19 Resources The Child Nutrition Institute Financial Management Information System D=378 School Nutrition Toolbox Business Office 14
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