| 1 | Representative Kilmer offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 40-120 and insert: |
| 5 | program's revenue and expenditure experience for the current and |
| 6 | prior 4 fiscal years. The calculation of the profit and loss for |
| 7 | the program shall include all revenue and costs, including |
| 8 | indirect costs as defined in s. 1010.21(2), and shall be |
| 9 | reported to the Department of Education and the district school |
| 10 | board within 60 days after the end of the district's fiscal |
| 11 | year. |
| 12 | (b) School food service programs in the state should |
| 13 | strive to operate in an efficient manner and require no |
| 14 | supplement of operating funds from the school district, which |
| 15 | funds are best used for other education-related activities. Each |
| 16 | school district is encouraged to ensure that the authority, |
| 17 | accountability, and responsibility for all revenue and costs, |
| 18 | including, but not limited to pricing, offerings, purchasing, |
| 19 | equipment, hiring, pay scales, promotion, retention, discipline |
| 20 | and termination of employees, and other costs associated with |
| 21 | the profitability of food services programs be vested in the |
| 22 | district food service directors, in collaboration with school |
| 23 | administrators. School districts shall ensure that such |
| 24 | authority does not interfere with the ability of school |
| 25 | administrators to provide for the safety and welfare of |
| 26 | students, as provided by law. |
| 27 | Section 2. Paragraph (d) is added to subsection (2) of |
| 28 | section 1010.20, Florida Statutes, to read: |
| 29 | 1010.20 Cost accounting and reporting for school |
| 30 | districts.-- |
| 31 | (2) COST REPORTING.-- |
| 32 | (d) The Department of Education shall annually prepare a |
| 33 | report for submission to the President of the Senate, the |
| 34 | Speaker of the House of Representatives, and the State Board of |
| 35 | Education by October 1 of each year that identifies the school |
| 36 | food service expenditures of each school district that are |
| 37 | reported pursuant to s. 1006.06(6), including a narrative |
| 38 | description of the extent to which school food services are |
| 39 | self-supporting. |
| 40 | Section 3. Section 1010.21, Florida Statutes, is amended |
| 41 | to read: |
| 42 | 1010.21 Indirect costs.-- |
| 43 | (1) District school boards shall assess district indirect |
| 44 | costs only for services received by the program or institution |
| 45 | against which such cost is assessed. When assigning each |
| 46 | specific indirect cost to multiple programs or institutions, |
| 47 | district school boards shall identify one basis for the |
| 48 | assessment of such cost and shall maintain the same basis for |
| 49 | assigning such cost to each program or institution. |
| 50 | (2) School districts shall identify all indirect costs |
| 51 | relating to school food service programs when preparing analyses |
| 52 | of program efficiency. Costs relating to school food service |
| 53 | programs shall include, but are not limited to, building |
| 54 | maintenance and depreciation, utilities, waste removal, pest |
| 55 | control, insurance, storage and distribution, printing, |
| 56 | administration of payroll, employee benefits and retirement, |
| 57 | purchasing, human resources, accounts payable and receivable |
| 58 | processing, and all other administrative services performed by |
| 59 | district staff to which a benefit to the school food service |
| 60 | program is derived. Indirect costs of the school food service |
| 61 | program shall include only those costs relating to the food |
| 62 | service program and shall be prorated to the school food service |
| 63 | program if the indirect costs also relate to other district |
| 64 | operations. |
| 65 |
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| 66 |
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| 67 | ================ T I T L E A M E N D M E N T ============= |
| 68 | Remove line(s) 7-14 and insert: |
| 69 | requiring a cost accounting report; encouraging school districts |
| 70 | to ensure that responsibility for revenue and costs is vested in |
| 71 | district food service directors; amending s. 1010.20, F.S.; |