To:
The North Penn School Board
Finance Committee
From: Pamela Gallagher, SNS
Coordinator, School Nutrition Services
Date:
5/26/2015
Re:
Executive Summary
SNS Budget 2015-2016
Revenues
 Decrease in local revenues (6510-6695)
o Increase in Sales to Pupils ($65,550). More students are purchasing the full lunch meal
due to limited variety in al a carte items.
o Decrease in breakfast projections (-$14,673), due to overzealous projections for 14-15.
o Decrease in Al a Carte Sales (-$71,739) largely due to Smart Snacks in Schools.
o Decrease in Adult Sales (-$17,234). This has been a trend; is a result of continued
economic pressures.
o Increase in Special Affairs ($11,778); met target and expecting to further market catering
within and outside the district.
o Increase in Extended Care revenue ($23,611), due to increase in enrollment.
 Increase in state/federal/other funding (7600-9500)
o Increase in state funding ($10,350) due to increase in overall participation.
o Increase in federal subsidies ($345,702) due to the continued PA Direct Certification
initiative which has the potential of capturing newly eligible free students.
o Increase in Summer Food Service Program; program is expanding with mobile feeding
van ($40,000).
o USDA commodities increased ($26,956) due to SNS serving more free/reduced eligible
students in 2014-2015.
Expenditures
 Personnel Salaries and Benefits (100 and 200)
o Increase in SNS Workers ($58,945); filled vacancies along with scheduled salary
increase.
o Increase in Café Monitor salaries ($37,799); filled vacancies.
o Increase in PSERS ($42,883) due to expected annual % rate increase.
o Salary continuation increase ($10,000) due to a TL benefit.
o Decrease in medical expenditures (-$120,437) due to overall district costs and decrease in
benefit bearing employees.
 Purchased Professional Technical Services (300)
o Technical and Professional increase ($11,050) due to proposed new online menu system
(district-wide) and digital menu board (NPHS).
401 East Hancock Street, Lansdale, PA 19446
(215)368-0400


Food and Supplies
o Increase ($172,511) overall due to general increases in food and supply costs.
Equipment
o Increase ($189,943) replacement equipment; much needed for efficient operations.
 Freezer for Knapp
$ 30,000
 Serving Line for Penndale
$140,000
 Ovens
$ 30,000
School Nutrition Services respectfully submits this summary for the North Penn School Board review and
budget approval. I am available to address questions and concerns.
Thank you.
401 East Hancock Street, Lansdale, PA 19446
(215)368-0400
Date: 5/21/2015
NUTRITION SERVICES REVENUE BUDGET
Budget
Year
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
Budget
Unit
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
Revenue
Account
R6510
R6611
R6612
R6620
R6621
R6630
R6690
R6691
R6692
R6693
R6694
R6695
R6991
R6999
R7500
R7600
R8531
R8532
R8533
R8534
R8535
R9500
TITLE
INTEREST ON INVESTMENTS
SALES TO PUPILS
DAILY SALES BREAKFAST PRO
ALA CARTE SALES-STUDENTS
SALES TO ADULTS
INCOME FROM SPECIAL EVENT
EXTENDED CARE INCOME
VEND SALES NPHS
VEND SALES PD
VEND SALES PB
VENDING SALES ESC
GAINS/LOSS ON FIXED ASSET
REFUNDS
REVENUE FROM LOCAL SOURCE
EXTRA GRANTS
STATE SUBSIDIES
FEDERAL SUBSIDIES
NON-FOOD SUBSIDIES
VALUE DONATED COMMODITIES
CASH IN LIEU DON COMMODIT
USDA COMMODITY REFUND
REFUNDS/PRIOR YR EXPEND
15-16 BUDGET
14-15
BUDGET
905.00
1,827,950.00
75,327.00
738,761.00
42,766.00
43,778.00
155,611.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
150,350.00
2,078,702.00
0.00
310,956.00
0.00
0.00
0.00
500.00
1,762,400.00
90,000.00
810,500.00
60,000.00
32,000.00
132,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
140,000.00
1,693,000.00
0.00
284,000.00
0.00
0.00
0.00
5,425,106.00
5,004,400.00
14-15
YTD
888.89
830.41
1,539,325.25 1,753,449.75
63,432.45
81,749.35
622,110.68
950,598.11
32,995.60
61,542.59
38,759.51
34,850.42
112,960.85
138,383.40
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
427.00
2,953.77
0.00
0.00
0.00
0.00
29,200.00
0.00
126,381.06
146,898.02
1,666,276.40 1,695,451.82
0.00
0.00
0.00
238,537.21
0.00
0.00
0.00
0.00
3,152.41
0.00
5,105,244.85
4,235,910.10
Page 1
13-14
ACTUAL
Date: 5/21/2015
Location: 06
Budget Unit
5131000000106000
NUTRITION SVS
15-16 Budget by Location and Note
NUTRITION SVS
Account
11-12 ACT
12-13 ACT
13-14 ACT
14-15 BUD
14-15 YTD
15-16 BUD
110-00
SALARIES ADMIN
88,218.00
91,578.00
93,867.00
95,510.00
96,214.00
115-00
LEAVE PAY-OUT
2,760.00
287.84
25,403.13
0.00
37.73
0.00
116-00
EMP INS OPT OUT
16,763.94
13,728.96
10,757.54
10,748.40
9,720.83
8,204.40
150-00
CLERICAL SALARIES
81,156.34
81,335.82
84,277.20
85,752.08
85,567.55
1,384,475.44
170-02
SALARIES CAFETERIA
WORKER
1,440,978.72
1,428,007.72
1,409,684.00
1,366,792.94
3,267.10
2,411.91
1,814.09
0.00
1,647.22
252,123.61
244,569.52
112,691.80
107,030.03
112,077.47
173-02
CAFETERIA OVERTIME
190-00
SALARIES AIDES
Note
98,619.00 PERSONNEL BUDGETING IMPORT
88,521.34 PERSONNEL BUDGETING IMPORT
1,468,629.28 PERSONNEL BUDGETING AMNT
Total for Account:
1,828,764.43
1,708,724.51
1,756,818.48
120,828.77 PERSONNEL BUDGETING IMPORT
4,848.96
4,334.82
2,610.00
3,717.44
4,473.00
214-00
INCOME PROTECTION
361.03
385.40
456.74
500.00
323.84
325.00
67,209.53
69,573.24
63,999.45
65,358.73
58,614.44
68,345.17 PERSONNEL BUDGETING IMPORT
ADD FICA FOR SUBS AND OVERTIME
FICA AT 50%
76,618.10
112,980.43
139,863.62
1,468,629.28
101,328.77
19,500.00
1,672,057.74
565.13
230-00
RETIREMENT
88,521.34
1,776,598.39
1,786,802.79
213-00
LIFE INSURANCE
220-00
SOCIAL SECURITY
98,619.00
2,000.00
ADD AMOUNT FOR SUBS
1,874,890.77
Note Amt
180,264.00
172,419.03
227,275.50 PERSONNEL BUDGET IMPORT
ADD PSERS FOR OVERTIME
PSERS @50%
240-00
TUITION
500.00
500.00
100.00
500.00
0.00
500.00
250-00
UNEMPLOYMENT
193.80
637.64
458.82
0.00
129.42
250.00
260-00
WORKERS COMP
10,498.68
25,256.76
16,579.72
1,500.00
818.72
1,000.00
271-00
SELF INS MEDICAL
BENEFITS
0.00
0.00
545,836.32
567,104.22
499,818.30
272-00
SELF INS DENTAL
BENEFITS
0.00
0.00
30,618.77
42,060.00
38,992.14
41,283.48
275-00
SELF INS - VISION
BENEFIT
0.00
0.00
2,278.36
2,299.00
2,133.40
2,124.62
276-00
SELF INS - RX
BENEFITS
0.00
0.00
107,646.44
112,121.48
103,155.20
106,552.32
Page 1
135,045.64
1,644.70
-68,345.17
454,034.20
516.80
-227,275.50
526,255.86 ORIGINAL PERSONNEL BUDGETING AMOUNT
646,696.00
REDUCE FOR MKC4,MKC5 ERROR
-79,592.00
Date: 5/21/2015
Location: 06
Budget Unit
5131000000106000
NUTRITION SVS
15-16 Budget by Location and Note
NUTRITION SVS
Account
11-12 ACT
290-00
SALARY
CONTINUATION
2,426.37
Total for Account:
158,372.64
12-13 ACT
0.00
13-14 ACT
6,993.04
214,182.43
14-15 BUD
1,500.00
14-15 YTD
9,779.14
975,817.43
919,166.10
15-16 BUD
575.00
356.25
1,000.00
71.00
250.00
330-12
EMPLOYEES MEDICAL
EXAMS
890.00
600.00
1,395.00
0.00
75.00
800.00
340-00
TECH SVS
12,195.64
330.00
6,346.35
8,000.00
130.00
20,000.00
390-00
PRO SVS MISC
35,670.82
11,586.24
330.00
1,000.00
7,735.61
0.00
432-00
REPAIRS EQUIP
12,624.36
13,091.24
10,000.00
8,427.60
23,448.30
24,185.72
862,724.67
988,384.95
582.50
49,338.96
21,050.00
8,011.61
15,000.00
12,200.29
15,000.00 ORIGINAL AMOUNT
REDUCE PER P GALLAGHER
Total for Account:
12,624.36
23,448.30
15,000.00
24,185.72
2,706.36
2,500.00
1,408.66
167.30
0.00
0.00
0.00
0.00
0.00
1,200.00 ORIGINAL AMNT
530-06
CELLULAR PHONES
0.00
0.00
0.00
1,500.00
0.00
2,700.00
550-00
PRINTING/BINDING
0.00
0.00
0.00
500.00
0.00
500.00
478.46
137.89
1,202.05
500.00
226.77
3,621.23
3,812.60
1,760.93
2,200.00
1,347.02
ADD PER PG
580-00
TRAVEL
500.00 ORIGINAL BUDGETED AMOUNT
REDUCE PER P. GALLAGHER
580-01
MILEAGE
Total for Account:
606-00
PAPER SUPPLIES
607-00
EXPENDABLE
SUPPLIES
5,565.21
5,731.69
7,200.00
5,669.34
500.00
2,000.00
1,300.00
-300.00
2,000.00
3,500.00
6,900.00
2,982.45
87,854.62
105,388.45
100,108.54
90,500.00
89,000.00
92,378.00
9,528.40
16,887.16
18,782.13
17,100.00
20,566.55
19,668.00 ORIGINAL BUDGETED AMOUNT
394.26
4,761.18
466.24
1,000.00
1,268.91
REDUCE PER P. GALLAGHER
609-00
PROMOTIONAL
SUPPLIES
-7,000.00
12,200.29
1,781.20
530-02
TELEPHONE
27,000.00
20,000.00
15,000.00
1,298.22
530-01
POSTAGE
Note Amt
889,901.07
320-03
CONF
REGISTRATIONS
Total for Account:
Note
10,000.00
Page 2
1,500.00
25,000.00
-4,500.00
Date: 5/21/2015
Location: 06
Budget Unit
5131000000106000
NUTRITION SVS
15-16 Budget by Location and Note
NUTRITION SVS
Account
11-12 ACT
610-00
GEN SUPPLIES
8,541.92
11,464.50
14,029.85
10,000.00
13,565.10
15,540.00
915.66
550.99
633.76
1,000.00
384.99
1,000.00
0.00
30,253.75
0.00
2,500.00
0.00
0.00
1,630,308.99
1,488,245.50
1,505,872.88
1,500,515.00
1,544,853.94
1,625,566.00
631-01
FOOD REBATES
-11,765.61
-4,085.31
-7,758.31
-10,000.00
-5,542.56
-12,000.00
632-00
MILK
313,579.81
298,970.21
295,553.85
290,000.00
318,352.91
304,519.00
633-00
DONATED
COMMODITIES
251,369.21
231,618.11
238,537.21
284,000.00
0.00
310,956.00
0.00
179.60
0.00
0.00
0.00
0.00
610-14
OFFICE SUPPLIES
618-00
TECH SUPPLIES
631-00
FOOD
640-00
BOOKS AND
PERIODICALS
Total for Account:
741-00
DEPRECIATION
EXPENSE
2,290,727.26
12-13 ACT
13-14 ACT
2,184,234.14
14-15 BUD
14-15 YTD
2,186,615.00
2,166,226.15
15-16 BUD
Note
20,500.00
2,359,127.00
1,982,449.84
11,493.40
16,378.70
18,717.00
27,000.00
13,300.00
17,733.00
750-00
NEW EQUIP
0.00
0.00
1,437.59
0.00
0.00
0.00
760-00
REPLACEMENT EQUIP
0.00
0.00
3,999.00
71,443.06
2,625.72
761-00
NON-CAPITAL REPL
EQUIP
0.00
0.00
0.00
0.00
796.95
0.00 AMNT FROM P GALLAGHER
ADD FOR MEDICAL SAVINGS
Total for Account:
810-00
DUES AND FEES
Total for Account:
Total for function:
Total for Location:
11,493.40
1,743.00
1,743.00
16,378.70
98,443.06
24,153.59
1,278.50
2,685.75
1,278.50
4,358,629.26
2,600.00
2,271.25
71,443.00
3,000.00
3,000.00
2,271.25
5,004,400.00
4,907,332.73
5,397,997.74
0.00
4,586,596.92
5,004,400.00
4,907,332.73
61,386.00
200,000.00
217,733.00
2,600.00
4,333,235.77
4,358,629.26
10,057.00
16,722.67
2,685.75
4,333,235.77
Note Amt
5,397,997.74
4,586,596.92
Page 3
0.00
0.00