Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Reading SNO Reports School Nutrition Online GASBO 2014 Laurie Cartrett Compliance Specialist Paige Holland Grants Program Consultant

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Review 5 Reports Available on SNO Discuss Where Data is Derived Discuss Data for Planning Budgets Objectives of Session

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Why do we enter financial records in SNO? 7 CFR 210.9(b)(3), 7 CFR 215(b), and 7 CFR (i) states that the state agency shall establish a financial management system under which school food authorities shall account for all revenues and expenditures of their nonprofit school food service.

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Payment Invoice Cash Resource Management Lunch Cost and Participation Non Reimbursable Sales Statement of Revenue and Expenditures

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Reimbursement (free, reduced, & paid students) Adult Meals A la carte Catering Special School Function Transfer In USDA Foods Rebate Interest bearing account SNP Revenue

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNP Expenditures Salary/wages Fringe benefits Purchased services Operating, maintenance, & energy Food Non-food supplies Capital equipment & supplies

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO Claim & Financial Process DE 112 DE 113 DE 118 Production Forms DE 106 Claims DE 107 Claims Claims DE106 Financial Trial Balance Financial Rev & Expend Lunch & Bkfast Participation Reports

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Payment Invoice Invoice of Payments with Dates Print by Claim Month or Payment Month Tells the Claim Month and When Paid Information is by Program Type Tells Who Submitted Claim Tells Invoice Number, Track Dollars Received Used to Track Payments

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians”

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Cash Resource Management Number Weeks Operate with Cash Always Current Net Worth Changes each Month Net Worth Includes Inventory Values Net Cash on Hand Excess Cash

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians”

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Summary of Plate Cost Best to Look at Over Time Top Section = Meal Counts Bottom Section = Individual Plate Cost Meal Counts by Category with Adult Numbers Lunch Cost Participation Report

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Summary of Plate Cost Participation Percentages Costs Itemized by Category Value of USDA Used Total Meal Cost Lunch Cost Participation Report

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians”

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Lunch Cost Participation and Report Food Costs Beginning Inventory + $3000 Purchases / Invoices + $4000 Transferred in + $50 Transferred out - $0 Non-Reimbursable - $100 Inventory Adjustment $0 Ending Inventory -$2500 Total Cost of Food Use $4450 Number of Meals in Month 3780 $4450 / 3780 = $1.17

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Lunch Cost Participation Report Errors in Foods Costs Inventories Invoices Food Deliveries Food Loss Transfers Meal Counts Pilferage Non-Reimbursable Snack Breakfast

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Lunch Cost Participation Report Inconsistent Costs Inventory Error Invoice Dates Use of USDA Foods

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Lunch Cost Participation Report High Food Costs Portion Sizes Food Loss Leftovers

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Summary Food Cost is Actual Cost Labor, Other, Dep. Equip, S.Brd Expd. are Allocated as % Based on Food Cost Total Exp. – Reported Rev.= Gain/Loss # Lunch = Est. of Reimbursable Meals Non-Reimbursable Sales

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians”

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Summary Revenue Section Federal, Local, State, USDA Value % Revenue Expense Section Food, Labor, Other, USDA Value % Revenue Revenue and Expenditures

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Summary + Grand Total of Income - Grand Total of Revenue = Net Excess/Deficit Gain or Loss % of Revenue Revenue and Expenditures

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians”

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS Budget Monitor Costs Editing Financials Planning Setting Benchmarks Using Data

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” SNO REPORTS

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” School Accounting Software Claim & Financial Process JE to Record Revenue Claims Expenditure Invoices Receipts Student Sales Adult Sales Supplemental Revenue Rev & Expenditure Trial Balance Reports Official School Financial Record Comparison Report DE046

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” Four Important Year-End Reports DE46 vs. SNP106 Comparison Report Income and Expenditures Lunch & Breakfast Participation Cash Management Resource

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” QUESTIONS?

Dr. John D. Barge, State School Superintendent “Making Education Work for All Georgians” “The U.S. Department of Agriculture (USDA) prohibits discrimination against its customers, employees, and applicants for employment on the bases of race, color, national origin, age, disability, sex, gender identity, religion, reprisal, and where applicable, political beliefs, marital status, familial or parental status, sexual orientation, or if all or part of an individual's income is derived from any public assistance program, or protected genetic information in employment or in any program or activity conducted or funded by the Department. (Not all prohibited bases will apply to all programs and/or employment activities.) If you wish to file a Civil Rights program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, found online at or at any USDA office, or call (866) to request the form. You may also write a letter containing all of the information requested in the form. Send your completed complaint form or letter to us by mail at U.S. Department of Agriculture, Director, Office of Adjudication, 1400 Independence Avenue, S.W., Washington, D.C , by fax (202) or at Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at (800) ; or (800) (in Spanish). USDA is an equal opportunity provider and employer.” In accordance with State and Federal Law, the Georgia Department of Education prohibits discrimination on the basis of race, color, religion, national origin, sex, disability, or age in its educational and employment activities. Inquiries regarding the application of these practices may be addressed to the General Counsel of the Georgia Department of Education, 2052 Twin Towers East, Atlanta, Georgia, 30334, (404)