jefferson parish public school...

JEFFERSON PARISH PUBLIC SCHOOL SYSTEM501 MANHATTAN BOULEVARDHARVEY, LOUISIANA 70058-4495

PROPOSEDFY 2008-2009 CHILD NUTRITION BUDGET,

REVISION OF THE ADOPTED FY 2007-2008 CHILD NUTRITION BUDGET,

2008 CHILD NUTRITION SUMMER FEEDING BUDGET

MAY 7, 2008

Prepared by:Wendy Mangiaracina

Assistant Superintendent, OperationsJoe Deckelmann

Fund 4 Accountant

Submitted by:Diane M. Roussel, Ph.D.

Superintendent

INDEX School Board Members 1 Superintendent and Staff 2 Superintendent’s Letter 3 – 4 No Charge Policy 5 Organizational Chart – Child Nutrition 6 Revenues – Fund 4 7 Expenditures – Fund 4 8 – 12 Recap – Fund 4 - 13 Revenues Expenditures Fund Balance

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JEFFERSON PARISH PUBLIC SCHOOL SYSTEM

SCHOOL BOARD MEMBERS

Mark Morgan, President Judy Colgan, Vice President District I 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

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JEFFERSON PARISH PUBLIC SCHOOL SYSTEM 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

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Diane M. Roussel, Ph.D.

SUPERINTENDENT

OPERATIONS

JEFFERSON PARISH PUBLIC SCHOOL SYSTEM

Wendy R. Mangiaracina, R.D. Assistant Superintendent

Of Operations

4600 RIVER RD. MARRERO, LOUISIANA 70072-1943

(504) 349-7748 FAX: (504) 349-7691 www.jppss.k12.la.us

TO: JEFFERSON PARISH SCHOOL BOARD FROM: DR. DIANE ROUSSEL, SUPERINTENDENT SUBJECT: THE FISCAL YEAR 2007-2008 CHILD NUTRITION BUDGET REVISION THE FISCAL YEAR 2008-2009 CHILD NUTRITION PROJECTED BUDGET OVERVIEW: The Child Nutrition Department has encountered extreme challenges during the 2007-2008 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 office-based accountability related software and hardware. These combined challenges have resulted in a projected $1,500,000 deficit for the revised budget for 2007-2008 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 Child Nutrition Department SY ‘08-‘09 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 Child Nutrition 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 Child Nutrition 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 non-recoverable 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

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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. Wendy Mangiaracina, R.D. Superintendent Assistant Superintendent of Operations Reviewed and Approved by:

Raylyn Stevens Joseph Deckelmann, III Chief Financial Officer Fund 4 Accountant

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NO CHARGE POLICY for the 2008-2009 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 Child Nutrition 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 $25.

4. 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 30th of each school year. If a refund is not requested, the fund balances for each child will carry over to the next school year.

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Superintendent

Asst. Superintendent of Operations

Child Nutrition(Fund 4)

Admin. Assistant

Planning Print Shop Transportation Warehouse

Asst. Director of Child Nutrition

Child NutritionArea Managers

(3)

Child NutritionManagers

Child NutritionAsst. Managers

Child NutritionTechnicians

OperationsDispatch

Coordinator

Meal Application &Ver. Processor

(2)

Processor, CentralFood/Supply Child Nutrition

Program Specialist

Child Nutrition Coordinator

Child Nutrition Systems

ApplicationManager

Current Organizational Chart

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JEFFERSON PARISH PUBLIC SCHOOL SYSTEMCHILD NUTRITION PROGRAM-FUND 4

AUDIT AUDIT PROPOSED REVISED PROPOSED ACTUAL ACTUAL FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET 2005-2006 2006-2007 2007-2008 2007-2008 2008-2009

CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008REVENUES

SALES (REG. MEALS) 401610000 863,461 1,432,514 1,765,000 2,004,528 2,050,000

SALES (EXTRA MEAL, MILK, JUICE) 401620000 280,321 338,806 405,000 0 250,000

MINIMUM FOUNDATION FORMULA * 403115000 568,685 568,685 568,685 568,685 568,685

OTHER RESTRICTED REV - STATE PAY 403290000 287,916 851,680 410,000 2,155,472 2,155,472

FEDERAL SUMMER FOOD SERVICE 404515001 74,982 0 0 0 450,000

SECTION 11 SPECIAL ASSISTANCE 404515002 7,029,416 8,510,960 8,900,000 8,912,895 9,000,000

SECTION 4 REGULAR ASSISTANCE 404515003 943,641 1,200,931 1,260,000 1,209,439 1,230,000

FEDERAL REIMBURSABLE (BKFT.) 404515004 2,081,144 2,649,555 2,750,000 2,847,806 2,900,000

FEDERAL REIMBURSABLE (SNACK) 404515005 33,118 51,953 55,000 65,685 67,000

VALUE OF USDA COMMODITY 404920000 1,924,798 1,166,688 1,000,000 896,259 1,100,000

HURRICANE REIMBURSEMENTS 405220000 654,081 2,464,394 0 500,000 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 1987-1988 OF $326,185. STATE MANDATED RAISES IN 1997 OF $350.00 PER EMPLOYEE OF $242,500.00.** STATE MANDATED RAISES IN 2006 OF $500 PER EMPLOYEE.

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CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008

EXPENDITURES

SALARIES

PROFESSIONAL (MANAGERS) 503100111 1,275,419 1,550,217 1,666,280 1,815,288 1,863,733

OFFICE/CLERICAL/AIDES/MONITORS 502510114 62,294 66,169 71,561 80,728 81,228OFFICE/CLERICAL/AIDES/MONITORS 502530114 21,741 23,259 23,276 26,550 26,550OFFICE/CLERICAL/AIDES/MONITORS 503100114 120,846 104,863 101,545 119,743 120,243

TOTAL CLERICAL 204,881 194,291 196,382 227,021 228,021

MAINTENANCE 502530116 92,575 77,051 74,265 91,027 92,277SERVICE WORKERS (ASST. MANAGERS 503100116 143,211 56,532 74,162 194,690 209,108SERVICE WORKER 7 HR 503101116 2,056,097 2,322,545 2,338,683 2,846,760 2,873,353SERVICE WORKER 4 HR 503102116 747,375 787,226 1,086,057 983,106 1,023,477SERVICE WORKER 6 HR 503103116 488,097 383,769 389,667 454,186 474,395

TOTAL SERVICE WORKERS 3,527,354 3,627,122 3,962,835 4,569,769 4,672,610

SKILLED CRAFT 502620117 60,475 67,232 64,646 75,542 95,187

PROFESSIONAL/TECHNICAL 502510118 41,701 43,201 43,392 48,691 48,691TECHNICAL STAFF SUPPORT 502530118 24,969 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 503100123 255,703 430,921 400,000 500,000 450,000

SALARY FOR OVERTIME 503100130 0 0 5,000 0 10,000

EXTENDED MONTH COMPENSATION 503100132 -1,875 -5,618 0 0 0

OVERTIME/CLERICAL 503100135 9,837 9,926 10,000 16,000 15,000

INSERVICE 503100150 16,980 29,097 20,000 12,465 10,000

TOTAL OTHER SALARIES 280,646 464,327 435,000 528,465 485,000

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CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008BENEFITS

HOSPITALIZATION 502500210 29,074 31,310 33,000 39,000 39,000HOSPITALIZATION 502600210 13,926 15,990 18,700 20,000 20,000HOSPITALIZATION 503100210 1,213,559 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 502500220 2,703 2,893 3,150 4,728 5,000SOCIAL SECURITY 502700220 0 186 0 0 0SOCIAL SECURITY 503100220 367,896 405,773 425,250 550,000 600,000

TOTAL SOCIAL SECURITY 370,599 408,852 428,400 554,728 605,000

TEACHER RETIREMENT 502500231 19,967 17,532 24,150 21,750 22,000TEACHER RETIREMENT 503100231 42,688 61,957 49,350 79,000 80,000

TOTAL TEACHER RETIREMENT 62,656 79,489 73,500 100,750 102,000

SCHOOL EMPLOYEES RETIREMENT 502500233 7,942 9,015 14,700 12,000 12,500SCHOOL EMPLOYEES RETIREMENT 502600233 11,037 13,178 15,750 14,500 15,000SCHOOL EMPLOYEES RETIREMENT 503100233 15,028 16,001 18,900 24,500 26,000

TOTAL SCHOOL EMP. RETIREMENT 34,007 38,194 49,350 51,000 53,500

CAFETERIA RETIREMENT 502700239 0 383 0 CAFETERIA RETIREMENT 503100239 590,865 654,309 708,750 888,000 895,000CAFETERIA RETIREMENT 502500239 2,938 3,213 4,200 6,100 6,500

TOTAL CAFETERIA RETIREMENT 593,802 657,906 712,950 894,100 901,500

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WORKMEN'S COMPENSATION 502500260 2,712 6,482 7,350 7,000 8,000WORKMEN'S COMPENSATION 502600260 705 1,685 2,100 2,000 2,500WORKMEN'S COMPENSATION 503100260 74,149 165,294 84,000 170,000 175,000

TOTAL WORKMEN'S COMPENSATION 77,566 173,462 93,450 179,000 185,500 SICK LEAVE 502700280 0 2,426 0 0 0SICK LEAVE 503100280 28,625 67,285 30,000 23,769 25,000

TOTAL SICK LEAVE 28,625 69,712 30,000 23,769 25,000

VACATION PAY 502600291 0 0 2,500 2,500 2,500

TOTAL FRINGE BENEFITS 2,423,813 2,744,329 3,091,850 3,214,848 3,334,000

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OTHER EXPENDITURES

COMPUTER REPAIRS 503100324 12,192 7,033 5,000 5,000 5,000

AUDITING SERVICE 503100333 0 0 10,000 0 0

MEDICAL DOCTORS 502835335 1,640 2,900 3,000 3,000 3,000

DATA PROCESSING 503100340 47,695 46,200 50,000 50,000 50,000

TOTAL PROF. & TECH SERVICE 61,527 56,133 68,000 58,000 58,000

OFFICE SUPPLIES 503100415 216 0 0 0 0

VEHICLE REPAIR AND MAINTENANCE 502650430 5,744 25,904 7,500 15,000 5,000

CAFETERIA REPAIR AND MAINT. 503100430 490,406 504,065 490,000 600,000 600,000

RENTAL OF EQUIPMENT (COMMODITY 503100442 425,862 361,236 450,000 350,000 350,000WAREHOUSING & FEES )

RENTAL OF EQUIPMENT (TRUCKS) 503100443 0 7,513 5,000 0 5,000

TOTAL PURCHASED SERVICE 922,228 898,718 952,500 965,000 960,000

OTHER INSURANCE 503100529 25,000 30,000 30,000 30,000 30,000

TELEPHONE 503100530 0 0 0 0 0

PRINTING 503100550 27,048 23,607 30,000 29,000 42,500

IN PARISH TRAVEL 503100581 4,136 4,544 5,000 7,500 13,000

OUT OF PARISH TRAVEL 503100582 7,996 9,694 7,500 5,000 8,000

OTHER PURCHASED SERVICES 64,181 67,845 72,500 71,500 93,500

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CODE DEC 2006 DEC 2007 JUNE 6, 2007 MAY 7, 2008 MAY 7, 2008 MATERIAL & SUPPLIES 503100610 66,661 78,596 70,000 150,000 50,000

OFFICE SUPPLIES 503100611 14,186 14,508 15,000 4,000 10,000

PAPER SUPPLIES 503100612 629,016 810,184 629,000 600,000 550,000

GAS/ELECTRICITY 503100620 600,000 550,000 600,000 600,000 600,000

FOOD 503100631 2,509,789 3,478,596 3,727,500 4,100,000 4,200,000

MILK 503101631 187,420 1,220,442 1,200,000 1,600,000 1,400,000

COMMODITIES 503100632 2,113,410 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 503100731 512,381 314,370 485,000 250,000 175,000

DEPRECIATION 503100740 142,843 148,779 200,000 200,000 150,000

TOTAL PROPERTY 655,225 463,150 685,000 450,000 325,000

MISCELLANEOUS 503100890 9,936 0 10,000 0 0

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

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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.

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