Senate Bill sb2374c1
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Florida Senate - 2004 CS for SB 2374
By the Committee on Education; and Senator Posey
304-2664-04
1 A bill to be entitled
2 An act relating to public school food service
3 programs; amending s. 1006.06, F.S.; revising
4 provisions relating to the establishment of
5 school food service programs; encouraging
6 collaboration between certain personnel;
7 requiring district school boards to analyze the
8 operational efficiency of school food service
9 programs; requiring a cost accounting report;
10 prescribing goals for school food service
11 programs; requiring reports to the Department
12 of Education and district school boards;
13 amending s. 1010.20 F.S.; requiring the
14 Department of Education to report to the
15 Legislature and the State Board of Education
16 the food service expenditures of each school
17 district and the extent to which the services
18 are self-supporting; amending s. 1010.21, F.S.;
19 defining indirect costs for food service
20 expenditure reporting; providing an effective
21 date.
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23 Be It Enacted by the Legislature of the State of Florida:
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25 Section 1. Subsection (1) of section 1006.06, Florida
26 Statutes, is amended, and subsection (6) is added to that
27 section, to read:
28 1006.06 School food service programs.--
29 (1) In recognition of the demonstrated relationship
30 between good nutrition and the capacity of students to develop
31 and learn, it is the policy of the state to provide standards
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Florida Senate - 2004 CS for SB 2374
304-2664-04
1 for school food service and to require district school boards
2 to establish and maintain an appropriate private school food
3 service program consistent with the nutritional needs of
4 students.
5 (6)(a) Beginning with the 2004-2005 school year, each
6 school district shall analyze the operational efficiency of
7 its school food service program. The analysis shall include a
8 review of the financial condition of the school food service
9 program presented in a financial statement format and a review
10 of the program's revenue and expenditures experience for the
11 current and prior 4 fiscal years. The calculation of the
12 profit and loss for the program shall include all revenue and
13 costs, including indirect costs as defined in s. 1010.21(2),
14 and shall be reported to the Department of Education and the
15 district school board within 60 days after the end of the
16 district's fiscal year.
17 (b) School food service programs in the state should
18 strive to operate in an efficient manner and require no
19 supplement of operating funds from the school district, which
20 funds are best used for other education-related activities.
21 Each school district is encouraged to ensure that the
22 authority, accountability and responsibility for all revenues
23 and costs, including, but not limited to pricing, offerings,
24 purchasing, equipment, hiring, pay scales, promotion,
25 retention, discipline and termination of employees, and other
26 costs associated with the profitability of food services
27 programs be vested in the district food service directors, in
28 collaboration with school administrators. School districts
29 shall ensure that such authority does not interfere with the
30 ability of school administrators to provide for the safety and
31 welfare of students, as provided by law.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2004 CS for SB 2374
304-2664-04
1 Section 2. Paragraph (d) is added to subsection (2) of
2 section 1010.20, Florida Statutes, to read:
3 1010.20 Cost accounting and reporting for school
4 districts.--
5 (2) COST REPORTING.--
6 (d) The Department of Education shall annually prepare
7 a report for submission to the President of the Senate, the
8 Speaker of the House of Representatives, and the State Board
9 of Education by October 1 of each year that identifies the
10 school food service expenditures of each school district that
11 are reported pursuant to s. 1006.06(6), including a narrative
12 description of the extent to which school food services are
13 self-supporting.
14 Section 3. Section 1010.21, Florida Statutes, is
15 amended to read:
16 1010.21 Indirect costs.--
17 (1) District school boards shall assess district
18 indirect costs only for services received by the program or
19 institution against which such cost is assessed. When
20 assigning each specific indirect cost to multiple programs or
21 institutions, district school boards shall identify one basis
22 for the assessment of such cost and shall maintain the same
23 basis for assigning such cost to each program or institution.
24 (2) School districts shall identify all indirect costs
25 relating to school food service programs when preparing
26 analyses of program efficiency. Costs relating to school food
27 service programs shall include, but are not limited to,
28 building maintenance and depreciation, utilities, waste
29 removal, pest control, insurance, storage and distribution,
30 printing, administration of payroll, employee benefits and
31 retirement, purchasing, human resources, accounts payable and
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Florida Senate - 2004 CS for SB 2374
304-2664-04
1 receivable processing, and all other administrative services
2 performed by district staff to which a benefit to the school
3 food service program is derived. Indirect costs of the school
4 food service program shall include only those costs relating
5 to the food service program and shall be prorated to the
6 school food service program if the indirect costs also relate
7 to other district operations.
8 Section 4. This act shall take effect upon becoming a
9 law.
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11 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
12 Senate Bill 2374
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14 The committee substitute eliminates the Task Force to create a
district cost accounting format and the required district
15 requests for information from the private sector for food
services programs. The committee substitute:
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-requires district school boards to analyze the operational
17 efficiency of food services programs.
18 -requires cost accounting reports.
19 -prescribes goals for the program and reports by the
Department of Education to the State Board of Education and
20 the Legislature.
21 -defines indirect costs for purposes of food service
expenditure reporting.
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