JEFFERSON PARISH PUBLIC SCHOOL SYSTEM

Transcription

1 501 MANHATTAN BOULEVARD HARVEY, LOUISIANA PROPOSED FY CHILD NUTRITION BUDGET, REVISION OF THE ADOPTED FY CHILD NUTRITION BUDGET, 2008 CHILD NUTRITION SUMMER FEEDING BUDGET MAY 7, 2008 Prepared by: Wendy Mangiaracina Assistant Superintendent, Operations Joe Deckelmann Fund 4 Accountant Submitted by: Diane M. Roussel, Ph.D. Superintendent

2 INDEX School Board Members 1 Superintendent and Staff 2 Superintendent s Letter 3 4 No Charge Policy 5 Organizational Chart 6 Revenues Fund 4 7 Expenditures Fund Recap Fund 4-13 Revenues Expenditures Fund Balance i

3 SCHOOL BOARD MEMBERS Mark Morgan, President District I Judy Colgan, Vice President District VIII Etta Liccardi, District II Ray St. Pierre, District III Ellen Kovach, District IV Paul Johnson, District V Martin Marino, District VI Libby Moran, District VII Gene Katsanis, District IX 1

4 OFFICIALS DIANE ROUSSEL, PH.D. SUPERINTENDENT SUPERINTENDENT S STAFF Richard Carpenter, Deputy Superintendent of Instruction Ronald Ceruti, Assistant Superintendent of Human Resources Clothilde Cobert, Asst. Supt. of Sec., Post Sec. & Comm. Ed. Programs Paul Emenes, Assistant Superintendent of East Bank Region Jeff Helmstetter, Assistant Superintendent of Special Programs Isaac Joseph, Assistant Superintendent of Federal Programs Wendy Mangiaracina, R.D., Assistant Superintendent of Operations Pat Mendoza, Assistant Superintendent of Early Childhood & Elem. Ed. Dr. Mabel Moore, Chief Technology Officer Jeff Nowakowski, Chief Communications Officer Sheila Richardson, Assistant Superintendent on Special Assignment Raylyn Stevens, Chief Financial Officer David Taylor, Assistant Superintendent of Facilities & Maintenance Carolyn Van Norman, Assistant Superintendent of West Bank Region 2

5 Diane M. Roussel, Ph.D. SUPERINTENDENT OPERATIONS JEFFERSON PARISH PUBLIC SCHOOL SYSTEM 4600 RIVER RD. MARRERO, LOUISIANA (504) FAX: (504) Wendy R. Mangiaracina, R.D. Assistant Superintendent Of Operations TO: FROM: SUBJECT: JEFFERSON PARISH SCHOOL BOARD DR. DIANE ROUSSEL, SUPERINTENDENT THE FISCAL YEAR CHILD NUTRITION BUDGET REVISION THE FISCAL YEAR CHILD NUTRITION PROJECTED BUDGET OVERVIEW: The Department has encountered extreme challenges during the SY. Primary of these being, the sky-rocketing cost of food and milk driven by the high cost of fuel, and the increase in ethanol production over the production of food crops. The reverberating effects of Hurricane Katrina continue to contribute to the shortage and high cost of labor. Lost revenue due to non- recoverable charged meals continues to plague the department. Prior to these challenges, the department had embarked on a much needed replacement of school and officebased accountability related software and hardware. These combined challenges have resulted in a projected $1,500,000 deficit for the revised budget for school year. According to major food service analysts, it is anticipated that food cost will rise 2.5 % for the coming school year. In anticipation of this, the Department SY budget was prepared with significant changes to menu offerings to offset run-away food prices. The department will continue to satellite meals to save labor expenses. Yet recruitment will continue, being ever mindful, that minimal staff requirements must be met to maintain quality wholesome service to its student customers. The Department is requesting to establish partnerships with two services to assist with revenue capture. Meal Pay Plus is an automated meal pre-payment service allowing parents to make deposits for meals and food items. Tiger Tranz is a check guarantee and verification service. Both services are without charge to the school system and a minimal service fee to the parents. The Department is requesting in this budget document that the Jefferson Parish School System adopt a no charge meal policy to eliminate lost revenue due to nonrecoverable charged meals. A survey was conducted of the systems principals with the following outcome: 70% of the principals were in favor of a NO CHARGE policy 24% were not in favor 6% were undecided. (See attached recommended No Charge Policy.) After a very successful implementation, all school cafeterias are now fully operational utilizing the Horizon-Boss software and related hardware. The department anticipates annual assistance 3

6 from the Horizon-Boss software support staff to implement the roll-over of students and their accounts from one school year to the next. This service is critical to accurately identify at-risk students and interface with Infinite Campus. This information is critical to funding for many departments. At the April 16, 2008, school board meeting, participation in the Summer Food Service Program was approved. This program will run for varying number of days with staggered starting and ending dates at 20 Jefferson Parish Public School sites. Respectfully Submitted: Prepared by: Diane Roussel, Ph.D. Superintendent Wendy Mangiaracina, R.D. Assistant Superintendent of Operations Reviewed and Approved by: Raylyn Stevens Chief Financial Officer Joseph Deckelmann, III Fund 4 Accountant 4

7 NO CHARGE POLICY for the SY (Pending Board Approval) 1. The Jefferson Parish Public System has established a NO CHARGE Policy for meals and other food items purchased in the cafeteria. Cafeteria managers will no longer serve paying students (paid or reduced) who have not paid for their meal. 2. The Meal Pay Plus program will be incorporated in the Department. This program will allow parents to pay for meals etc. on the phone, or on line with either a check or credit card. The parent can deposit funds into each child s account as desired. Additionally, the parent can track the child s expenditures or move money from one child to another. There is a small transaction fee of.0475% to the parent for this service. (This program can be used by the school for the collection of money for various events, field trips, etc.) 3. Non-Sufficient Funds for checks that are written with be handled through a company called Tiger Tranz for collections. Checks written on bank accounts with non-sufficient funds will be assessed a fee by Tiger Tranz of $ Refunds at the end of the year will be given to parents who request in writing from the cafeteria manager prior to the last day of school. No refunds will be given after June 30 th of each school year. If a refund is not requested, the fund balances for each child will carry over to the next school year. 5

8 Current Organizational Chart Superintendent Asst. Superintendent of Operations Admin. Assistant (Fund 4) Planning Print Shop Transportation Warehouse Operations Dispatch Coordinator Meal Application & Ver. Processor (2) Processor, Central Food/Supply Program Specialist Systems Application Manager Asst. Director of Coordinator Area Managers (3) Managers Asst. Managers Technicians 6

9 CHILD NUTRITION PROGRAM-FUND 4 REVENUES AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 SALES (REG. MEALS) ,461 1,432,514 1,765,000 2,004,528 2,050,000 SALES (EXTRA MEAL, MILK, JUICE) , , , ,000 MINIMUM FOUNDATION FORMULA * , , , , ,685 OTHER RESTRICTED REV - STATE PAY , , ,000 2,155,472 2,155,472 FEDERAL SUMMER FOOD SERVICE , ,000 SECTION 11 SPECIAL ASSISTANCE ,029,416 8,510,960 8,900,000 8,912,895 9,000,000 SECTION 4 REGULAR ASSISTANCE ,641 1,200,931 1,260,000 1,209,439 1,230,000 FEDERAL REIMBURSABLE (BKFT.) ,081,144 2,649,555 2,750,000 2,847,806 2,900,000 FEDERAL REIMBURSABLE (SNACK) ,118 51,953 55,000 65,685 67,000 VALUE OF USDA COMMODITY ,924,798 1,166,688 1,000, ,259 1,100,000 HURRICANE REIMBURSEMENTS ,081 2,464, ,000 0 TOTAL REVENUE 14,741,561 19,236,167 17,113,685 19,160,769 19,771,157 *AS PER LEGISLATIVE ACT R.S. 17d:192. THE CHILD NUTRITION DEPARTMENT IS TO RECEIVE 12 1/2% OF THE MFP FORMULA FOR OF $326,185. STATE MANDATED RAISES IN 1997 OF $ PER EMPLOYEE OF $242, ** STATE MANDATED RAISES IN 2006 OF $500 PER EMPLOYEE. 7

10 CHILD NUTRITION PROGRAM-FUND 4 AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 EXPENDITURES SALARIES PROFESSIONAL (MANAGERS) ,275,419 1,550,217 1,666,280 1,815,288 1,863,733 OFFICE/CLERICAL/AIDES/MONITORS ,294 66,169 71,561 80,728 81,228 OFFICE/CLERICAL/AIDES/MONITORS ,741 23,259 23,276 26,550 26,550 OFFICE/CLERICAL/AIDES/MONITORS , , , , ,243 TOTAL CLERICAL 204, , , , ,021 MAINTENANCE ,575 77,051 74,265 91,027 92,277 SERVICE WORKERS (ASST. MANAGERS ,211 56,532 74, , ,108 SERVICE WORKER 7 HR ,056,097 2,322,545 2,338,683 2,846,760 2,873,353 SERVICE WORKER 4 HR , ,226 1,086, ,106 1,023,477 SERVICE WORKER 6 HR , , , , ,395 TOTAL SERVICE WORKERS 3,527,354 3,627,122 3,962,835 4,569,769 4,672,610 SKILLED CRAFT ,475 67,232 64,646 75,542 95,187 PROFESSIONAL/TECHNICAL ,701 43,201 43,392 48,691 48,691 TECHNICAL STAFF SUPPORT ,969 25,809 25,162 29,226 29,476 TOTAL DEGREED PROFESSIONAL 66,670 69,010 68,554 77,916 78,166 TOTAL REGULAR SALARIES 5,134,799 5,507,873 5,958,697 6,765,537 6,937,717 SUBSTITUTE LABOR , , , , ,000 SALARY FOR OVERTIME , ,000 EXTENDED MONTH COMPENSATION ,875-5, OVERTIME/CLERICAL ,837 9,926 10,000 16,000 15,000 INSERVICE ,980 29,097 20,000 12,465 10,000 TOTAL OTHER SALARIES 280, , , , ,000 8

11 CHILD NUTRITION PROGRAM-FUND 4 BENEFITS AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 HOSPITALIZATION ,074 31,310 33,000 39,000 39,000 HOSPITALIZATION ,926 15,990 18,700 20,000 20,000 HOSPITALIZATION ,213,559 1,269,414 1,650,000 1,350,000 1,400,000 TOTAL HOSPITALIZATION 1,256,559 1,316,714 1,701,700 1,409,000 1,459,000 SOCIAL SECURITY ,703 2,893 3,150 4,728 5,000 SOCIAL SECURITY SOCIAL SECURITY , , , , ,000 TOTAL SOCIAL SECURITY 370, , , , ,000 TEACHER RETIREMENT ,967 17,532 24,150 21,750 22,000 TEACHER RETIREMENT ,688 61,957 49,350 79,000 80,000 TOTAL TEACHER RETIREMENT 62,656 79,489 73, , ,000 SCHOOL EMPLOYEES RETIREMENT ,942 9,015 14,700 12,000 12,500 SCHOOL EMPLOYEES RETIREMENT ,037 13,178 15,750 14,500 15,000 SCHOOL EMPLOYEES RETIREMENT ,028 16,001 18,900 24,500 26,000 TOTAL SCHOOL EMP. RETIREMENT 34,007 38,194 49,350 51,000 53,500 CAFETERIA RETIREMENT CAFETERIA RETIREMENT , , , , ,000 CAFETERIA RETIREMENT ,938 3,213 4,200 6,100 6,500 TOTAL CAFETERIA RETIREMENT 593, , , , ,500 9

12 CHILD NUTRITION PROGRAM-FUND 4 AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 WORKMEN'S COMPENSATION ,712 6,482 7,350 7,000 8,000 WORKMEN'S COMPENSATION ,685 2,100 2,000 2,500 WORKMEN'S COMPENSATION , ,294 84, , ,000 TOTAL WORKMEN'S COMPENSATION 77, ,462 93, , ,500 SICK LEAVE , SICK LEAVE ,625 67,285 30,000 23,769 25,000 TOTAL SICK LEAVE 28,625 69,712 30,000 23,769 25,000 VACATION PAY ,500 2,500 2,500 TOTAL FRINGE BENEFITS 2,423,813 2,744,329 3,091,850 3,214,848 3,334,000 10

13 CHILD NUTRITION PROGRAM-FUND 4 AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 OTHER EXPENDITURES COMPUTER REPAIRS ,192 7,033 5,000 5,000 5,000 AUDITING SERVICE , MEDICAL DOCTORS ,640 2,900 3,000 3,000 3,000 DATA PROCESSING ,695 46,200 50,000 50,000 50,000 TOTAL PROF. & TECH SERVICE 61,527 56,133 68,000 58,000 58,000 OFFICE SUPPLIES VEHICLE REPAIR AND MAINTENANCE ,744 25,904 7,500 15,000 5,000 CAFETERIA REPAIR AND MAINT , , , , ,000 RENTAL OF EQUIPMENT (COMMODITY , , , , ,000 WAREHOUSING & FEES ) RENTAL OF EQUIPMENT (TRUCKS) ,513 5, ,000 TOTAL PURCHASED SERVICE 922, , , , ,000 OTHER INSURANCE ,000 30,000 30,000 30,000 30,000 TELEPHONE PRINTING ,048 23,607 30,000 29,000 42,500 IN PARISH TRAVEL ,136 4,544 5,000 7,500 13,000 OUT OF PARISH TRAVEL ,996 9,694 7,500 5,000 8,000 OTHER PURCHASED SERVICES 64,181 67,845 72,500 71,500 93,500 11

14 CHILD NUTRITION PROGRAM-FUND 4 AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 MATERIAL & SUPPLIES ,661 78,596 70, ,000 50,000 OFFICE SUPPLIES ,186 14,508 15,000 4,000 10,000 PAPER SUPPLIES , , , , ,000 GAS/ELECTRICITY , , , , ,000 FOOD ,509,789 3,478,596 3,727,500 4,100,000 4,200,000 MILK ,420 1,220,442 1,200,000 1,600,000 1,400,000 COMMODITIES ,113,410 2,700,411 1,800,000 1,550,000 1,600,000 TOTAL SUPPLIES 6,120,482 8,852,737 8,041,500 8,604,000 8,410,000 EQUIPMENT , , , , ,000 DEPRECIATION , , , , ,000 TOTAL PROPERTY 655, , , , ,000 MISCELLANEOUS , , TOTAL OTHER EXPENDITURES 7,833,578 10,338,583 9,819,500 10,148,500 9,846,500 LAPSE SALARIES -50,000-50,000-50,000 TOTAL EXPENDITURES 15,672,836 19,055,112 19,265,047 20,607,350 20,553,217 12

15 CHILD NUTRITION PROGRAM-FUND 4 AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 REVENUES 14,741,561 19,236,167 $17,113,685 $19,160,769 $19,771,157 EXPENDITURES 15,672,836 19,055,112 $19,265,047 $20,607,350 $20,553,217 CURRENT YEAR BALANCE -$931,275 $181,055 -$2,151,362 -$1,446,581 -$782,060 PRIOR YEAR FUND BALANCE $2,993,561 $2,052,598 $2,233,653 $2,233,653 $787,072 REVISED BALANCE $2,062,286 $2,233,653 $82,291 $787,072 $5,012 AUDIT ADJUSTMENT - DEFERRED COMMODITY REVENUE * -$1,381,135 -$329,208 $0 $0 $0 REVISED BALANCE AFTER TRANSFER $681,151 $1,904,445 $82,291 $787,072 $5,012 *This number can only be determined after the external audit is performed, therefore, a projected figure is not reported. 13