financial management information system - National Food Service ...

S UPPLEMENTAL S CHEDULES S ECTION 3N OTERemember: These costs cannot be charged as direct costsif the school district is including them as indirect costs.Property Repair and MaintenanceThis category expenditure includes costs paid for services to maintain the building, furnishings, equipment, and otherexpenses necessary to keep the school foodservice facilities in operating conditions. Examples of items to include are asfollows:Walls and ceiling repairs Floor repair/replacement Furniture repairPlumbing repairs Heating/air conditioning repairs Electrical repairsRepairs to kitchen facilities Equipment repairs Painting expensesNetwork wiringElectricityThis item includes the cost of electricity purchased from outside producers. Must be metered if allowed as a direct cost.FuelThis item includes the costs of oil, gas, and other types of fuel used for a facility.WaterThis item includes the costs of water purchased, sewage usage, water purification, and water tests.Security ServicesThe costs of providing security alarm systems, hidden cameras, security guards and other security measures are to berecorded under this category. Also included are armored car and guard services.Grounds and LandscapingThis item includes the costs of maintenance to the grounds or landscaping for outdoor patios or other school foodservicefacilities.51N ATIONAL F OOD S ERVICE M ANAGEMENT I NSTITUTE