Financial Management For Managers - Arkansas

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Financial Managementfor Managersnd2ndEditionParticipant’s WorkbookInventoryLabor ingMenu ItemCostsForecastingi

Financial Management for ManagersParticipant’s WorkbookPROJECT COORDINATORTheresa Stretch, MS, RDN, CP-FSEXECUTIVE DIRECTORAleshia Hall-Campbell, PhD, MPHInstitute of Child NutritionThe University of Mississippi, School of Applied Scienceswww.theicn.orgKey Area: AdministrationUSDA Professional Standards: 33002017

Participant’s WorkbookFinancial Management for ManagersInstitute of Child Nutrition :: The University of Mississippi :: School of Applied Sciences:: Building the Future Through Child Nutrition ::The Institute of Child Nutrition was authorized by Congress in 1989 and established in 1990 at The University ofMississippi in Oxford and is operated in collaboration with The University of Southern Mississippi in Hattiesburg. TheInstitute operates under a grant agreement with the United States Department of Agriculture, Food and NutritionService.PURPOSEThe purpose of the Institute of Child Nutrition is to improve the operation of Child Nutrition Programs throughresearch, education and training, and information dissemination.MISSIONThe mission of the Institute of Child Nutrition is to provide information and services that promote the continuousimprovement of Child Nutrition Programs.VISIONThe vision of the Institute of Child Nutrition is to be the leader in providing education, research, and resources topromote excellence in Child Nutrition Programs.This project has been funded at least in part with Federal funds from the U.S. Department of Agriculture, Food andNutrition Service through an agreement with Institute of Child Nutrition at The University of Mississippi. Thecontents of this publication do not necessarily reflect the views or policies of the U.S. Department of Agriculture, nordoes mention of trade names, commercial products, or organizations imply endorsement by the U.S. government.The University of Mississippi is an EEO/AA/Title VI/Title IX/Section 504/ADA/ADEA Employer.In accordance with Federal law and U.S. Department of Agriculture policy, this institution is prohibited fromdiscriminating on the basis of race, color, national origin, sex, age, or disability.To file a complaint of discrimination, write USDA, Director, Office of Civil Rights; Room 326-W, Whitten Building,1400 Independence Avenue, SW, Washington, DC 20250-9410 or call (202) 720-5964 (voice and TDD). USDA is anequal opportunity provider and employer. 2017, Institute of Child Nutrition, The University of Mississippi, School of Applied SciencesExcept as provided below, you may freely use the text and information contained in this document for non-profit oreducational use with no cost to the participant for the training providing the following credit is included. Thesematerials may not be incorporated into other websites or textbooks and may not be sold.Suggested Reference Citation:Institute of Child Nutrition. (2017). Financial management for managers participant’s workbook. University, MS:Author.The photographs and images in this document may be owned by third parties and used by The University ofMississippi under a licensing agreement. The University cannot, therefore, grant permission to use these images.For more information, please contact helpdesk@theicn.org.Institute of Child NutritionOctober 2017i

Financial Management for ManagersIntro—iiParticipant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersTable of ContentsIntroductionIntro—1Lesson 1: Financial ManagementLesson 1—1Lesson 2: Production RecordsLesson 2—1Lesson 3: ForecastingLesson 3—1Lesson 4: Menu Item CostsLesson 4—1Lesson 5: Product ScreeningLesson 5—1Lesson 6: Inventory ControlLesson 6—1Lesson 7: Meal EquivalentsLesson 7—1Lesson 8: Labor CostsLesson stitute of Child Nutritioniii

Financial Management for ManagersIntro—ivParticipant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersIntroductionFinancial Management: A Course for School Nutrition ManagersThis course is designed for site-based managers. Controlling costs during food production is acritical part of financial management. Efficient scheduling of personnel and equipment, inaddition to forecasting the right amount of food to produce at a designated time, will result ingreater financial control.TrainingThe purpose of this training is to identify resources for an effective financial managementsystem in the School Nutrition Program (SNP). The intended audiences for this training areschool nutrition site-based managers and supervisors. While we cannot teach new managersand supervisors everything they need to know about financial management, we can introducethe importance of sound financial management practices.To help guide you through this training, the Institute of Child Nutrition has provided each of youwith a Participant’s Workbook. The workbook contains important information and activitiesdeveloped specifically for this training. On the upper right corner of the slides, you will see areference to the corresponding lesson in the Participant’s Workbook.Institute of Child NutritionIntro—1

Financial Management for ManagersParticipant’s WorkbookTraining OverviewThis training will discuss the following topics: Financial Management Production Records Forecasting Menu Item Costs Product Screening Inventory Control Meal Equivalents Labor CostsEach topic will include a number of sub-topics, many of which will include a number of activitiesto reinforce the concept.This training will cover a variety of topics, and questions are highly encouraged. Because all ofyour questions are important, please write them on a self-adhesive note and post it to the BikeRack. Sometimes questions may require research or a longer answer than time allows at thatpoint.Comfort LevelDuring this training, we encourage you to determine your level of participation based on yourindividual needs.Pre-AssessmentA pre-assessment is a training tool that provides the participants’ baseline knowledge of thetraining topic.(Activity): Pre-AssessmentPlace a unique identifier on the top right corner of the pre-assessment. The same identifier willbe used at the conclusion of the training on the post-assessment. It is not necessary for you towrite your name on the pre-/post-assessments.Intro—2Institute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersIcebreakerWe are going to do a quick icebreaker activity. On an index card, write your name and whereyou work. On the other side of the card, write what you believe is the greatest training needwhen understanding financial management principles. We will collect the cards and randomlydistribute them.(Activity): IcebreakerLocate the individual whose name appears on the card. Introduce yourself, and briefly discusswhat you would like to learn from this training. At the end of the activity, you will introduceeach other to the rest of the group and state what each of you would like to learn from thistraining.USDA Professional Standards and Learning ObjectivesA key provision of the Healthy, Hunger-Free Kids Act of 2010 (HHFKA) includes professionalstandards for school nutrition professionals. The rule requires a minimum amount of annualtraining hours for all state directors of school nutrition programs, state directors of distributingagencies, school nutrition program directors, managers, and staff. Required training topic areaswill vary according to position and job requirements. There are also minimum hiring standardsfor new state directors of school nutrition programs, state directors of distributing agenciesthat oversee USDA Foods, and school nutrition program directors. The USDA ProfessionalStandards and Learning Objectives serve as a foundation for this training(Workbook Handout): USDA Professional Standards and Learning ObjectivesTake a few minutes to review the following USDA Professional Standards and LearningObjectives handout for this training.Institute of Child NutritionIntro—3

Financial Management for ManagersIntro—4Participant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersUSDA Professional Standards and Learning ObjectivesUSDA Professional StandardsKey AreaAdministration – 3300USDA Professional Standard – Financial Management3300 – Financial ManagementLearning ObjectivesUsing the information provided in this training, participants will: Identify key elements of financial management. Identify the required elements of a production record. Recognize key information when forecasting usage of menu items. Calculate the cost of a menu item. Create a sample product screening evaluation tool. Identify inventory controls that contribute to a financially sound school nutritionprogram. Calculate the meal equivalents for different scenarios. Calculate labor costs.Institute of Child NutritionIntro—5

Financial Management for ManagersIntro—6Participant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersTerms and DefinitionsTerms and definitions are included in the discussion of this training. Some of the terms anddefinitions listed may not be included in the training but may serve as a reference at anothertime.(Workbook Handout): Terms and DefinitionsReview the following Terms and Definitions handout.Institute of Child NutritionIntro—7

Financial Management for ManagersIntro—8Participant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersTerms and DefinitionsBatch CookingBatch cooking, or just-in-time preparation, is cooking frequently and in small quantities tomaintain high quality throughout the serving period.BudgetA budget is a business entity’s financial management plan for a specified future period of time,generally a fiscal year. The budget systematically considers the entity’s planned activities andobjectives for that period, forecasts the costs the entity must incur in carrying out thoseactivities, and identifies the revenues projected to cover those costs. Formulating andexecuting a budget enables a School Nutrition Program (SNP) to achieve its objectives ofproviding quality meals while living within its means.First-In, First-Out (FIFO)First-in, first-out (FIFO) is the process of rotating the older product to the front and the neweritems to the back of the shelf. The age of the item is based on the manufacturer’s pack dateand not the date on the receipt.Food CostFood cost is the cost of food used in school nutrition service to prepare meals and other fooditems such as a la carte. One calculates the monthly cost of food used by subtracting the foodinventory on hand at the end of the month from the sum of the beginning food inventory andfood purchases during the month.Institute of Child NutritionIntro—9

Financial Management for ManagersParticipant’s WorkbookTerms and Definitions, continuedForecastingForecasting is the process of analyzing current and historical data to determine future trends.In the case of school nutrition programs (SNPs), forecasting involves predicting and estimatingthe goods, works, and services needed in specified areas for the coming year, and/or assessingneeds by reviewing current procurement activities. Forecasting allows procurement plans toevolve each fiscal year.FTEFull-Time Equivalent (FTE) is a measure used to translate the number of hours worked into fulltime equivalents hours. Generally, an FTE of 1.0 is equivalent to one full-time employee.Indirect ExpensesIndirect expenses are overhead costs that cannot be directly related to a business entity’sprincipal activities without exerting effort disproportional to the results achieved. In a schooldistrict, indirect costs may include the costs of the Superintendent’s office, human resources,payroll, accounting, budgeting, purchasing, utilities (light, heat, etc.), building maintenance andrepair, auditing, etc. Such costs benefit all activities of the school district, and the portion thatbenefits any specific activity, such as food service, is generally determined through amathematical allocation process.Institute of Child Nutrition (ICN)Formerly the National Food Service Management Institute, the Institute of Child Nutrition (ICN)is located at The University of Mississippi, Oxford campus. The mission of ICN is to provideinformation and services that promote the continuous improvement of child nutritionprograms.Intro—10Institute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersTerms and Definitions, continuedMeal Equivalents (ME)A meal equivalent is a statistical tool used in the school nutrition program to understand foodproduction costs and productivity based on a per unit expense. It is calculated by convertingdiffering types of meals (breakfasts, lunches, and snacks) and nonprogram revenue to astandard reimbursable student lunch. Please note the Food and Nutrition Service (FNS);Department of Agriculture (USDA) does not prescribe one particular method in order tocalculate meal equivalency. Meal equivalencies are often used in contracted school nutritionoperations to determine the number of meals for which the school nutrition managementcompany (FSMC) will be paid. Also, a la carte and other sales are typically converted intolunch/meal equivalents by assigning a dollar value to a reimbursable lunch (lunch/mealequivalent rate) and dividing the sales revenue by this dollar value factor (lunch/mealequivalent rate). However, the most accurate method for developing a lunch/meal equivalentrate is based on the full cost of producing a reimbursable lunch. The lunch/meal equivalent ratemust be set no lower than the free lunch reimbursement rate plus the value of USDA foods.Meals Per Labor Hour (MPLH)Meals per labor hour is the most common measure of productivity in school nutrition,calculated by dividing the number of meal equivalents produced and served in a day by thenumber of labor hours.Meal ReimbursementMeal reimbursement is a federal cash payment received from the State agency for meals thatmeet federal standards and are served to school children.Par StockPar stock is a predetermined inventory quantity for a particular item and serves as an indicatorof when to reorder the product.Institute of Child NutritionIntro—11

Financial Management for ManagersParticipant’s WorkbookTerms and Definitions, continuedSchool Nutrition Programs (SNPs)School nutrition programs (SNPs) are federally funded programs and include School BreakfastProgram (SBP), National School Lunch Program (NSLP), After School Snack Program (ASSP),Fresh Fruit and Vegetable Program (FFVP), Special Milk Program, Seamless Summer Option(SSO), and Summer Food Service Program (SFSP).SpecificationA specification is a concise statement of a set of requirements to be satisfied by a product,material, or process.Standardized RecipeA standardized recipe is a recipe that has been tried, adapted, and retried several times for useby a given school nutrition operation. The tested recipe produces the same good results andyield every time when using the exact procedures the same type of equipment and the samequantity and quality of ingredients.Stock Keeping Unit (SKU)/Product codeA stock keeping unit (SKU) or product code is a unique identifier for each unit of product. TheSKU is usually the product code.United States Department of Agriculture (USDA)The USDA is the federal department responsible for administration of the nation’s childnutrition and USDA Foods distribution programs. The Food Distribution Division of USDA’sFood and Nutrition Service (FNS) is responsible for coordinating the distribution of USDA Foodsto State agencies that oversee the SNP in their states.Intro—12Institute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersTerms and Definitions, continuedUSDA FoodsUSDA Foods are available to any school that participates in a USDA school nutrition program.USDA Foods account for 15% to 20% of the foods in SNPs and are 100% American grown.Yield Factors (AP and EP)Yield factors can vary depending on factors such as product quality, preparation techniques,and cooking times and temperatures. When verifying a recipe, the AP (as purchased) quantityneeded to yield the necessary EP (edible portion) quantity of an ingredient must bedetermined. The Food Buying Guide for Child Nutrition Programs contains ingredient yieldinformation.Importance of Financial ManagementSchool nutrition programs (SNPs) are federally assisted meal programs operating in public andnonprofit private schools. The Food and Nutrition Service (FNS), United States Department ofAgriculture (USDA) administers the school meals programs at the Federal level. At the statelevel, programs are usually administered by state agencies, which operate the program throughagreements with school food authorities (SFA). The SNP regulations are constantly changing.Increasing program costs and growing operating demands are a reality in today’s world.Greater control and more informed decisions are possible when all costs of the program areunderstood.What financial management tools or processes contribute to a financially sound schoolnutrition program?Institute of Child NutritionIntro—13

Financial Management for ManagersIntro—14Participant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersLesson 1: Financial ManagementObjective: Identify key elements of financial management.Budget Manager’s RoleThe school nutrition budget includes input from the school nutrition management staff. The school nutrition management staff is involved in the budget preparation and reviewprocess. A copy of the budget is on file at the school site. School level income and expenditure projections are evaluated regularly, and thebudget is amended as needed to accommodate increases or decreases in participation,costs, etc.Financial Management PracticesFinancial management practices are reviewed on a continuing basis: Meals per labor hour or other established indicators of productivity are analyzedregularly. Meal and a la carte prices are determined based on program relations including paidlunch equity and established criteria that recover costs and promote affordable, healthychoices. Financial records are submitted regularly to district administration and are crossreferenced against program records. A profit and loss statement categorizes income and expense data by district and schoolsites, and is used to compare expenditures to revenues. The average percent of participation is analyzed regularly (not less frequently thanmonthly) and are based on program relations including paid lunch equity.Institute of Child NutritionLesson 1—1

Financial Management for ManagersParticipant’s WorkbookExpendituresThe cost of producing a meal is a critical piece of information for the school nutrition manager.In school nutrition operations, the production of meals is the unit of measurement used togauge effectiveness and efficiency. Some other allowable school nutrition expenses include: food costs (e.g., purchased foods and value of USDA Foods); labor costs (e.g., salaries, wages, and employee benefits); supply costs (e.g., general operating costs, food production supplies, expendableequipment); purchased services (e.g., data processing); transportation (e.g., fuel and oil) and; indirect costs (e.g., repairs, professional development, maintenance, electricity, fuel,water overhead, and other appropriate costs as defined by state guidelines).Internal ControlsInternal controls increase financial accountability and provide benchmarks to objectivelymeasure progress toward achieving program goals: Written policies and procedures for handling cash and credit are well defined andproperly implemented. Authorized individuals should handle cash, monitor accounting, and oversee controlprocedures. Cash handling procedures are limited to authorized personnel and are monitored byindependent review. Employees are trained to report discrepancies or suspicious activity. (e.g., forecasting,monitoring meals, food and labor costs, labor hours).Lesson 1—2Institute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersFinancial Management SkillsIn order to make financial management decisions, SNP directors must have competencies,knowledge, and skills of basic financial management principles. In the next activity, you aregoing to have the opportunity to assess your financial management skills.(Workbook Activity): Self-AssessmentTake a few moments and complete the Self-Assessment. Share the financial management skillsthat you will incorporate into your operations.Institute of Child NutritionLesson 1—3

Financial Management for ManagersLesson 1—4Participant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersSelf-AssessmentDirections: Evaluate your current skill level for each item listed. You will notice there is a placeto indicate whether your skills are good, okay, or could be better for each item.SkillsGood OkayCould beBetterKnows importance of operating a cost-effective program.Knows relationship of program cost and program revenue.Knows methods and purposes of calculating program costs,such as food, supplies, labor, operating, and special events.Knows standard security practices and importance ofprotecting the financial integrity of the program.Knows financial goals and objectives of the school district’sBoard of Education.Knows the purpose and components of the school’s budgetand the importance of operating within district guidelines.Knows the elements of budget management justificationaccording to district guidelines.Implements methods for increasing productivity anddecreasing waste.Implements a system of checks and balances to ensureaccuracy and to prevent fraud.Implements security measures at all times when handlingcash or meal benefit identifiers.Institute of Child NutritionLesson 1—5

Financial Management for ManagersParticipant’s WorkbookSelf-Assessment, continuedSkillsGoodOkay Could BeBetterEnsures that all accounting procedures are documented andcomply with federal, state, and local regulations andpolicies.Ensures that all personnel responsible for meal count andcash collection operations are properly trained andauthorized.Adjusts expenditures in relation to income.Identifies factors that influence variable costs and practiceseffective measures for cost containment.Identifies and calculates the production and operationportion of the meal cost.Provides accurate information for establishing a pricingstructure in all meal categories and a la carte items thatfollow federal, state, and local guidelines.Pre-costs menus and a la carte items.Uses a team approach to encourage staff members toincorporate sound financial management practices as a partof their responsibility.Participates in the budget process by providing informationfor forecasting participation, labor and equipment needs,and other costs such as repair jobs.Maintains effective labor cost controls through training andemployee development according to district standards.Implements effective cost controls using establishedfinancial standards for all phases of the SNP.Lesson 1—6Institute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersMenusThe menu is the driving force that begins the procurement process. The menu must meet allfederal guidelines and be appealing to the customer. A well-planned menu includes: all meal pattern components and subgroups; whole grain-rich foods; fruits and vegetables; a variety of shapes, textures, colors, and temperatures; and a blend of flavors.Other factors to consider in menu planning include equipment, food cost, cultural foodpreferences, labor costs, skill levels, environmental friendliness, and the availability of USDAFoods.How far in advance do you plan your menus?What are the benefits of planning menus well in advance?Stock Keeping Units (SKUs)/ Product CodesGood menu planning also includes optimizing stock keeping units (SKUs). A SKU is a uniqueidentifier for each unit of product and is often the product code. Identifying multiple uses foran inventory item is cost efficient for both the district and the vendor. Think of all the menuitems you can create with diced chicken, brown rice, or chopped fresh onions.In many cases, school districts burden themselves with too many different products or SKUs.For instance, each flavor of juice has a separate SKU with its own product code number.Institute of Child NutritionLesson 1—7

Financial Management for ManagersParticipant’s WorkbookWhat are some benefits of reducing SKUs or the number of products that are in yourinventory?Reducing SKUsReducing the number of SKUs is a best practice. A few ways to reduce SKUs include using the same product for more than one menu item, such as one type of chicken pattyfor chicken on a bun, chicken parmesan, and grilled chicken salad; and accepting only substitutions that have been approved by the school nutrition director orcentral office person responsible for purchasing.RecipesStandardized recipes are required in school nutrition programs and identify the specificquantity for each ingredient, the number of servings, and the portion size for the recipe. Astandardized recipe is a recipe that has been tried, adapted, and retried several times for use bya given school nutrition operation. The tested recipe produces the same good results and yieldevery time when using the exact procedures, the same type of equipment, and the samequantity and quality of ingredients.In the next activity, we identify the benefits of utilizing standardized recipes.(Workbook Activity): Standardized RecipesList the benefits of utilizing Standardized RecipesLesson 1—8Institute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersUSDA FoodsIn addition to the purchased food, schools obtain additional food through the USDA FoodsProgram. The USDA Foods Program helps schools stretch tight budgets and helps connect thepeople who grow good food with those who need it. The USDA Foods Program provides about15–20% of all food served by schools. It is important to include the value of the USDA Foodswhen determining the cost of foods used.USDA Foods keep pace with current nutrition standards in the meal pattern and coincide withthe principles established in the Dietary Guidelines for Americans. USDA offers frozen, fresh,and refrigerated products, more package sizes, and more varieties of healthy new options. It iscritically important to determine during the planning stage how and when USDA Foods will beincorporated into the menu.Institute of Child NutritionLesson 1—9

Financial Management for ManagersLesson 1—10Participant’s WorkbookInstitute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersLesson 2: Production RecordsObjective: Identify the required elements of a production record.SHOW SLIDE: MenuFood Production RecordsFood production and menu records are a requirement of SNPs, and must be maintained todemonstrate the required food components and food or menu items offered on a given day.Production records are necessary to support the claim for reimbursable meals. In addition,these records must demonstrate that reimbursable school meals comply with program requirements; must be available for state or federal review; and must be available for three years plus the current year or in accordance to state andlocal policies. must include enough information to evaluate how menu items contributed to meetingnutrition standards and whether the menu offered appropriate levels of nutrients andcalories.Production Record ValueProduction estimates must be completed in advance so scheduling of personnel and purchasingcan be more accurate. Production records are typically used to complete forecasting. The welldeveloped food production record is a valuable kitchen tool for forecasting future foodpreparations when the same or a similar menu is planned. Production records assist in adjusting menu choices, removing unpopular menu items, or increasing or decreasing the quantity of a menu item to be produced.Institute of Child NutritionLesson 2—1

Financial Management for ManagersParticipant’s WorkbookProduction Record Required ElementsProduction records include date, menu type, meal service menu items recipes and/or products code numbers grade group for students served If meal service is Offer Versus Serve (OVS) planned number of servings portion or serving sizes for each grade group and adults planned quantity of food to be prepared vegetable subgroups total amount of food prepared amount of food used condiments actual number of meals served substitutions and leftovers total reimbursable meals served(Workbook Handout): Required Elements of a Food Production RecordReview the Required Elements of a Food Production Record handout(Workbook Activity): Lunch Production Record WorksheetDetermine if all the elements of the production record are included on the production record.If not, identify the missing information.Lesson 2—2Institute of Child Nutrition

Participant’s WorkbookFinancial Management for ManagersRequired Elements of a Food Production RecordAccurate, complete production records are required in the school nutrition program. The elements identified inthe chart are e included for each reimbursable meal. Additional elements such as vegetable subgroup and foodtemperatures may be included on the production record.ElementsDescriptionDate, menu type, meal serviceA production record includes the site and meal date,the menu type, an

Participant's Workbook Financial Management for Managers Institute of Child Nutrition iii Table of Contents Introduction Intro—1 Lesson 1: Financial Management Lesson 1—1 Lesson 2: Production Records Lesson 2—1 Lesson 3: Forecasting Lesson 3—1 Lesson 4: Menu Item Costs Lesson 4—1 Lesson 5: Product Screening Lesson 5—1 Lesson 6: Inventory Control Lesson 6—1

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