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S UPPLEMENTAL S CHEDULES S ECTION 3School Foodservice AdministrationDefinitionsAdministrative and GeneralThese positions are associated with the responsibilities of administering the school foodservice operation. In the FMISmodel, they are considered part of the central office staff.• Foodservice Administrators - The salaries and wages charged directly to the foodservice program for theadministrator, assistants to the administrator, school district area supervisors, nutrition coordinators, schoolfoodservice purchasing agents, and other employees in positions associated with administrative duties are recordedunder this category.• Accounting/General Office - This item includes salaries and wages for bookkeepers, payroll clerks, secretaries,receptionists, etc., that are charged directly to the foodservice program.School Foodservice Operating StaffThese positions are associated with producing and serving food, including cleanup and delivery to satellite locations.• Managers - Salaries/wages paid to employees who manage the foodservice program at the school site are recorded inthis category.• Cooks/Cashiers - This item includes salaries and wages paid to school foodservice employees who are responsible forall preparation and serving (including meal count) duties in the school foodservice operation.• Foodservice Workers/Helpers - This category represents wages paid to foodservice employees at the school level forduties other than food production, i.e., dishwashers.• Substitute/Temporary Wages - Full-time, part-time, and prorated portions of the costs for work performed byemployees of the school district who are hired on a temporary or substitute basis. This may include wages paid toregular employees for work performed outside the time considered to be a regular day until it exceeds 40 hours perweek, at which time it becomes overtime.• Overtime - Amounts paid to employees of the school district in either temporary or permanent positions for workperformed in addition to the normal work period for which the employee is compensated under regular salaries/wages.The terms of payment for overtime is a matter of state and local regulations.• Student Labor - This item refers to compensation paid to student workers.• Drivers/Satellite Locations - The salaries/wages paid to truck drivers and assistants whose only duties are to delivermeals to satellite locations are recorded in this category. If they have other duties in the program or school district,then the portion of salary for time spent on other duties should be assigned to the appropriate category.43N ATIONAL F OOD S ERVICE M ANAGEMENT I NSTITUTE
S ECTION 3SUPPLEMENTAL S CHEDULESSFS Maintenance/CustodialThis item refers to positions associated with maintenance, repair, and upkeep of school foodservice facilities.• Repair - This item includes salaries and wages paid to district employees from school foodservice funds for repair toschool foodservice equipment/facilities. Such employees include refrigeration mechanics, painters, carpenters, etc.• Custodial - Salaries and wages paid to school personnel for upkeep, maintenance, and general housekeeping duties areincluded under this category. Employees at the school level may include the custodian, janitor, and repair technician.SFS Warehouse PersonnelSalaries and wages paid to employees for duties associated with the cafeteria products that are delivered to and stored in aschool district warehouse. It can include the warehouse manager, receiving clerk, delivery personnel, etc.OtherThis category is used to record other salaries and wages that are not accounted for in any of the previously discussed items.This may include prorated or transferred salaries charged to the school foodservice funds for a portion of another schoolemployee’s time.N ATIONAL F OOD S ERVICE M ANAGEMENT I NSTITUTE 44
Page 1 and 2: NATIONAL FOOD SERVICE MANAGEMENT IN
Page 3 and 4: This publication has been produced
Page 5 and 6: TASK F ORCE M EMBERSSincere appreci
Page 7 and 8: N ATIONAL F OOD S ERVICEM ANAGEMENT
Page 9 and 10: I NTRODUCTIONFINANCIAL MANAGEMENT I
Page 11 and 12: S ECTION 1IDENTIFICATION AND CLASSI
Page 13 and 14: S ECTION 1IDENTIFICATION AND C LASS
Page 15 and 16: S ECTION 2BASIC FINANCIAL STATEMENT
Page 17 and 18: S ECTION 2BASIC F INANCIAL S TATEME
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Page 65 and 66: S ECTION 4Financial Analysis and Pr
Page 67 and 68: S ECTION 4FINANCIAL A NALYSIS AND P
Page 81 and 82: S ECTION 5BUDGETINGA budget is a fo
Page 83 and 84: S ECTION 5B UDGETING• Combination
Page 85 and 86: S ECTION 5B UDGETINGSample Budget R
Page 87: ReferencesCater, J., & Mann, N. (19

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