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. 401 East Hancock Street, Lansdale, PA 19446 (215)368-0400
School Nutrition Services Annual Budget Projections 2019-20 2019-20 School Nutrition Services Enterprise Fund 2014-15 2015-16 2016-17 2017-18 2018 - 19 Proposed $ Change in Actual Actual Actual Actual Budget Budget 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) ( -) ( -) 0 6990 Miscellaneous Revenue ( 318) 0 6991 Refund from Prior Year Expense ( -) ( -) ( 4,862) ( 7,940) ( -) ( -) 0 6999 Revenue From Local Source ( -) ( -) ( -) ( -) ( -) ( -) 0 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 ( -) ( -) ( -) 0 7600 State Subsidies ( 149,508) ( 145,696) ( 145,370) ( 149,129) ( 157,314) ( 153,952) -3,362 6 7610 State Breakfast Initiative 0 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 ( -) ( -) ( -) ( -) ( -) ( -) 0 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) ( -) ( -) ( -) 0 9500 Refund of Prior Year Expenditures ( 3,152) ( 3,585) ( -) ( -) ( -) 0 9900 Insurance Recoveries ( -) ( -) ( 2,138) ( -) ( -) 0 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
School Nutrition Services Annual Budget Projections 2019-20 2019-20 School Nutrition Services Enterprise Fund 2014-15 2015-16 2016-17 2017-18 2018 - 19 Proposed $ Change in Actual Actual Actual Actual Budget Budget 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) 0 116 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 ( -) ( -) ( -) ( -) ( -) ( -) 0 170-02 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 ( -) ( -) ( -) ( -) ( -) 0 220-00 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 ( -) ( -) ( -) ( -) ( -) ( -) 0 250-00 Unemployment 131 370 ( -) ( -) ( -) ( -) 0 260-00 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) 0 291-00 Unused Sick Days ( - ) ( - ) ( - ) ( -) ( -) ( -) 0 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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