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Senate Bill 2374

Senate Bill sb2374c1

CODING: Words stricken are deletions; words underlined are additions.
    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.

22  

23  Be It Enacted by the Legislature of the State of Florida:

24  

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

                                  1

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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.

                                  2

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    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

                                  3

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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.

10  

11          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
12                         Senate Bill 2374

13                                 

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:
16  
    -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.
22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  4

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