TSPR Audit Protocols - Food Services

The food service review category examines the efficiency and effectiveness of school district food programs. (See TSPR’s publication, Food for Thought: Ideas for Improving School Food Service Operations). Effectiveness in this area is measured by the level of service provided to school children and compliance with federal, state and local policies. Efficiency is measured by the district's cost per meal and staff productivity performance measures. Food programs are funded by revenues from the sale of meals and by federal government funds for free and reduced-price meals. If these revenues fail to cover the service’s cost, districts must subsidize the operation through their operating budgets.

I. Management, Planning, Policies And Procedures

This section includes the review and evaluation of the food service policy and procedures, its planning and evaluation efforts; employee training, eva
Data Needs

Policies and procedures (local, state and federal)
Financial reports
Department budget
Organization and staffing charts
Staff development plans
Employee recognition and incentive plans
Staffing standards
Compliance/audit reports (TEA)
Health department inspection reports

Possible People to Interview
Assistant superintendent with assigned responsibility
Food service director
Cafeteria managers
Principals/campus-based personnel
I.A. Policies And Procedures
Activities to Perform

I.A.1 Review board and departmental policies and procedures to determine when they were last updated.

I.A.2 Determine if there are policies in place that could be changed to improve the management, operation and communication processes in the food service area.

I.A.3 Review federal guidelines for the National School Lunch and Breakfast Program and TEA’s Child Nutrition Programs Administrator’s Reference Manual to determine if the school district is in compliance with regulations.

Questions to Ask
Does the district have board approved policies for the operations of the food service program that :

Sets its student and adult meal prices?
Establishes procedures regarding a la carte menus and prices?
Establish procedures about food preparation centralization or decentralization?
Establish policies regarding open or closed campuses?
Define roles of food service personnel and building principals?

What local policies or procedures exist that directly impact food services and child nutrition? What state and federal laws must be complied with in food services and child nutrition? Rules? Guidelines? What will happen to the district if the laws, rules and/or guidelines are not followed?
Are policies and procedures with regards to pay, benefits and leave fair and competitive with the market?
I.B. Planning
Activities to Perform

I.B.1 Create an organizational chart of the food service operations to determine if kitchens are staffed appropriately and whether the span of control is appropriate.
I.B.2 Review the food service’s planning (long-range and otherwise) documents and communication tools to determine if all levels of staff are regularly involved in the planning process.

I.B.3 Request copies of department newsletters, status reports, calendars etc., to determine if staff are regularly kept in the communication loop and are notified of policy or procedure changes that may affect production in the kitchens.

Questions to Ask
Does the department have a mission statement or have an understanding about how their department fits into the overall district mission and goal? How does the department monitor and measure success, such as quality of service? How does the department know they are meeting their customers needs? Who are their customers?
Are food service staff assigned specific duties and responsibilities which:

Are supported by current and accurate job descriptions?
Provide essential specialization in areas such as nutrition, sanitation, menu preparation, automation, etc.?

Are monthly management planning sessions held to:

Review evaluation reports?
Review menus?
Review cost control procedures?
Plan training sessions?
Review staff assignments (hours and costs)?

Does the district engage in an annual planning process to improve food service procedures which includes:

Evaluation of food service goals?
Evaluation of procedures and operations to establish equipment needs?
Evaluation of expenditures and revenues to plan budget requirements?
Evaluation of procedures to determine training needs?
Evaluation of costs to determine the future cost per food item to students and staff?
Evaluation of costs to determine potential saving opportunities?
Evaluation of purchasing practices?
Evaluation of meal prices?

Are regularly scheduled visitations by management staff conducted to evaluate:

Menu compliance?
Food serving and temperature?
Student and staff acceptance?
Time schedules?
Delivery schedules?
Proper sanitation of kitchen facilities?

Are monthly review and evaluation sessions conducted with:

Food service supervisors?
Site managers?
Cafeteria managers?
Principals?
I.C. Employee Development And Recognition

Activities to Perform

I.C.1 Determine if the employee incentive, staff development and appraisal processes promote employee development and high performance.

I.C.2 Examine the district’s policy regarding leave and absences to determine if a process is in place to encourage good attendance.

I.C.3 Examine the in-service training programs to determine whether employees are regularly trained on new and updated policies and procedures, cooking techniques, sanitation, customer service.

I.C.4 If the district has its own food service association or belongs to a state or national association, determine if opportunities to join are made affordable and available to all kitchen staff.

I.C.5 Determine if the district encourages kitchen staff to gain statewide and national certifications and funds are available to supplement any costs for gaining certification for employees.

Questions to Ask
Is there an established in-service training program for food service personnel which:

Has an orientation session for entry level employees to describe district personnel policies, food service operational policies, operation of food service equipment, and to distribute a handbook for food service employees detailing job descriptions, procedures of service, etc.?
Provides regularly scheduled training sessions on hygienic food preparation and food handling procedures?
Provides regularly scheduled training sessions on control of serving portions and cost control procedures?
Procedures written in other languages for non-English speaking food service workers?
Provides regularly scheduled training on baking and cooking methods for preparing new food offerings?
Provides regularly scheduled training sessions on care and cleaning of food preparation and serving equipment?
Provides regularly scheduled training sessions on serving the its customers with proper service methods–courtesy, exchanging problem foods, etc.?

Does the district provide for food service staff to attend regional and state food service seminars including:

State conferences of a state professional organization or TEA? (identify)
Regional meetings of food service personnel? (identify)
Certification by local, state or national food service organizations? (identify)

Does the district offer employee recognition and incentive programs to encourage attendance and reward employee performance? Describe the programs.
What procedures are in place to address and re-mediate poor performance and excess absences?
I.D. Customer Service
Activities to Perform

I.D.1 Review all food service reports from TEA and discuss each identified weakness to determine if corrected.

I.D.2 If the food service department surveys their customer, determine whether results of those surveys are being used to improve service delivery and the types of meal items offered.

I.D.3 Ask students, faculty and administrators their opinion of the food service operations to determine whether the department solicits input from its customers.

Questions to Ask
Is an annual evaluation or survey of food services conducted to gather information on:

Quality of product?
Product acceptance by student?
Product acceptance by staff?
Product acceptance by parents?
Service acceptance by student?
Service acceptance by staff?
Service acceptance by parents?
Adherence to dietary guidelines?

II. Performance Reporting

This section includes review and evaluation of productivity standards, such as meals per labor hours; staffing patterns; food and labor costs; cash management policies and procedures; inventorying and warehousing of food products (cold and dry); and revenue and expenditures controls including the management and use of the fund balance.
CROSSOVER WITH FINANCIAL MANAGEMENT
Data Needs

Staffing patterns by campus and/or kitchen showing titles, hours worked, days worked, full or part-time status and other available staffing information.
Standards, calculations and/or sources used to determine optimal MPLH standards per campus.
Reports reflecting labor and food costs.
Financial records or any published reports showing the operations costs and revenues of food service for last three years, including the condition of the fund balance and the current federal reimbursement rates per meal.
Student and staff meal costs.
Monthly food service reports for last two years.
Budget variance reports and other financial reports used regularly for financial management.
Profit and loss statements.
Pre-costing and post-costing data.

Possible People to Interview
Assistant superintendent with assigned responsibility
Food service director
Business or finance director or manager
Purchasing department
Technology director
Cafeteria managers
Activities to Perform

II.A.1 Chart the MPLH hours by campus and compare them to peer districts and industry standards. Note discrepancies and determine cause for the deviation.

II.A.2 Analyze the district’s food, labor and operating costs, and the fund balance. If the district has been operating at a deficit, determine the cost drivers that are impacting the operation adversely.

II.A.3 Compare the district’s food service budgets, goals, strategies and performance measures against actual performance and financial data.

II.A.4 Tour the kitchen and cafeteria facilities during meal preparation and service and make note of any areas where processes or equipment are not in compliance with state or federal guidelines or health codes. Also note areas where efficiencies could be achieved through automation, improved equipment, or streamlined operations.

II.A.5 Prepare a staffing chart for each campus and central support facility showing the number of staff by position at each location. If it is appropriate, show the number of hours worked and compare it to staffing standards by location.

Questions to Ask
Staffing
Does the district have an established food service staffing method that:

Is based on meals served per labor hour?
Includes benchmarks and/or gauges that are based on comparable school districts and other food industry standards?
Allows for reporting and monitoring of staffing levels?
Considers use of convenience foods, alternative types of dishware, kitchen equipment and facilities to control staffing costs?

Food and labor costs
Are food service costs maintained and analyzed on a daily, monthly and annual basis including:

The cost per meal served?
The cost of food per meal as a percentage of the cost of the meal?
The cost of labor per meal as a percentage of the cost of the meal?
The indirect cost per meal as a percentage of the cost of the meal?
Overhead costs charged to the program for benefits, utilities, custodial support, maintenance, etc.?
Profitability of the overall operation?
Size of campus and participation?
Menu pre-costing and post-costing?
Portion control?

Cash management
Does the accounting and deposit of cash receipts provide for:

Written policies and procedures on counting and depositing money?
Accounting by individual food service site?
Auditing on a periodic basis by assigned personnel?
Provision of security measures for cash and personnel (i.e., courier service, deposits)?
Consistent record-keeping for each site?

Are individuals that handle and prepare cash for deposit bonded for theft?
Does the district compare its costs to comparable districts and what is the methodology?
Inventory
Are inventories of food and serving products:

Maintained for pantry stock, warehouse stock and freezer items?
Secured for control purposes to avoid pilferage?
Centrally received for control and accounting purposes or properly reported if delivered to individual sites?
Monitored through production sheets detailing food prepared and food served?
Physically counted on a periodic basis?
Followed on how to deal with food waste, leftovers and expired food products?

Does the district's participation in the USDA surplus commodity program:

Meet federal procedures for ordering, receiving and storing of commodity products?
Provide for inventory controls consistent with other food service inventory?
Provide for efficient and cost-effective use of a majority of items received?

Budgeting process
Do food service budgets provide necessary information for effective program management including:

Compiling campus information for comparative analysis?
Keeping records on equipment purchases and repairs to assist in future purchasing of equipment?
Current data on budget status?
Involvement of selected food service personnel in all phases of budget administration?
Itemizing indirect costs in budget reports?

Revenues and expenditures
What revenues are generated by food services of the district? What is the basis for revenue flows?
Does food services effect the flow of revenues for another area of district operations (i.e., compensatory education dollars that flow due to participation in school meal programs)
How are expenditures controlled?
Does the district compare its costs to comparable districts and what is the methodology.
What data flows into food service and from where? What data flows out of the food service to where?
Does the food service fund balance account for up to three months of revenues? If more than three months, why? Is the food service department reinvesting its profits into the food service operation?
Is the food service fund balance used to purchasing capital equipment? Travel? Staff development? Certifications for food service workers? Nutrition promotion materials? Technology? Delivery trucks? Is the food service department using its budget, not the general fund, to pay for overhead expenses such as janitorial service, utilities, garbage removal, printing and reproduction?

III. Qualifying Families For The Federal Free And Reduced-Price Meal Programs

This section involves the examination of the process for qualifying all eligible students in the free and reduced-price meal program including the use of point of sale system to protect student information and procedures to ensure that no student goes hungry.
Data Needs

Procedures for qualifying families (district and campus)
Software programs used to qualify
Point of Sale (POS) reports

Possible People to Interview
Assistant superintendent with assigned responsibility
Food service director
Business or finance director or manager
Technology director
Cafeteria managers
Activities to Perform

III.A.1 Diagram the process for qualifying students and siblings for the free and reduced-price meal program.

Questions to Ask
What is the district’s process for identifying families (student and their siblings) who are eligible to participate in free and reduced-price meal programs? Does the district use direct certification through Texas Department of Human Services? What safeguards are in place so that no child falls through the cracks?
What follow-up is done for non-responsive students or families? How are principals involved in the identification process? What incentives exist for principals to help identify qualified students? What efforts are ensured that the identity of students participating in free and reduced-price meals is kept confidential? What mid-year activities occur to ensure continual eligibility?
What incentives does the district employ to encourage families to submit applications for free and reduced-price meal programs? What advertising campaigns does the district use to encourage participation? What is the district’s approach to getting non-English speaking or illiterate parents to apply for the free and reduced-price meal programs?

IV. Student Participation

This section involves the evaluation of student meal participation versus average daily attendance in the district’s lunch and breakfast programs; a description of the district’s meal programs including its successes and its obstacles; and policies that affect meal participation.
Data Needs

Student meal participation rates by campus (free, reduced, paid and overall)
Information about special meal programs (breakfast carts, grab-and-go bags, etc.), Catering programs, or other revenue generating endeavors.
Breakfast and lunch schedules for each campus.
Menus and recipes
List of food items
Vending contracts
Student campaign materials
Survey results

Possible People to Interview
Food service director
Cafeteria managers
Teachers
Principals
Activities to Perform

IV.A.1 Chart meal participation over the last 3 school years by campus to determine participation trends vs. ADA trends.

IV.A.2 Identify factors contributing to low participation districtwide and by campus.

IV.A.3 Identify best practices for getting students to eat. Benchmark these against the districts’ current efforts.

IV.A.4 Tour the kitchen and cafeteria facilities during meal preparation and service and examine the adequacy of equipment and the conditions of the kitchen and serving lines.

IV.A.5 Do your own taste test: eat in various cafeterias.

IV.A.6 Track locations of vending machines to determine compliance with federal/state guidelines, who is responsible for when they are operated (turned on) and the nutritional content of the items sold.

Questions to Ask
General
What type of meal programs does the district offer to students? If 80 percent of the students are eligible for the free and reduced-price meals, does the district participate in the federal Provision 1, 2 or 3 (universal feeding) programs?
How do meal participation rates compare to state, regional or comparable districts’ averages? Does the food service department track daily participation for each menu to determine if:

Certain menus are more appealing to students than others?
Have food courts been implemented in secondary schools?

Have the lunch participation percentages remained stable or increased over a five-year period? Have the breakfast participation percentages remained stable or increased over a five-year period? What special occurrences have affected (positively and negatively) participation? What obstacles have the cafeteria staff encountered that negatively affected meal service? What special occurrences have affected (positively and negatively) participation? What obstacles have the cafeteria staff encountered that negatively affected meal service?
Customer satisfaction
What kinds of student taste testings have been successful? Are surveys administered to students, faculty and/or parents to gauge customer satisfaction and tastes? What meal programs or campaigns to increase participation have been successful?
What types of breakfast programs have proven successful in elementary schools? Secondary schools? What type of cafeteria surroundings have been implemented that encourage students to eat in school? Are plants, posters, artwork and any elements of school spirit used? What special events have been implemented to encourage nutrition and meal participation?
Policies
Does the district have an open or closed campus policy? Are campus administrators adhering to federal guidelines regarding placement of vending machines, vending machine items and other competitive food sales? What mechanisms are in place to communicate school events, such as fund raisers and field trips, to kitchen staff?

V. Nutrition Education Programs

This section involves the review of the district’s student nutritional education program.
Data Needs

Nutrition education plans used by the district
Nutrition curricula
USDA Nutrition Education and Training programs
Materials used to promote nutrition and special events

Possible People to Interview
Food service director
Cafeteria managers
Teachers
Principals
Students
Activities to Perform

V.A.1 Review the nutrition curricula and materials to determine the effectiveness of the district’s nutrition education efforts.

Questions to Ask
Does the food service operation provide support of the educational program by providing:

Nutritional education to teachers and students?
Student involvement in special meal planning and taste-testing?

How does the district gauge the quality and nutritional content of its food to its menus? Is a full-time nutritionist or registered dietician employed? Are these services contracted for?

VI. Food Service Technology

This section involves the review of technology used to support the food service operation to assist in the reporting and tracking of student and financial information, planning its menus, measuring nutritional analysis, and streamlining operations.
CROSSOVER WITH COMPUTERS AND TECHNOLOGY
Data Needs

Nutritional analysis program
POS software program
Wiring and communication structure
Computer-generated reports (financial, participation, etc.)
Payroll and leave accounting systems and reports

Possible People to Interview
Assistant superintendent with assigned responsibility
Food service director
Business or finance director or manager
Purchasing department
Technology director
Cafeteria managers and food service workers
Activities to Perform

VI.A.1 Review all the systems and software programs used by the food service department to determine if staff are properly trained on the use of them.
VI.A.2 Determine whether the district is taking advantage of all components or modules contained in their POS system.
VI.A.3 Working with the technology (consultant counterpart) team member, evaluate the infrastructure to determine if all cafeterias are networked properly.
VI.A.4 Look at the manual processes being performed and identify automated solutions to streamline and improve operations.
VI.A.5 Review the process for employee timekeeping, leave accounting and payroll to determine if the Food Service department is using a separate reporting system from the rest of the district and whether the controls are in place that reflect actual hours worked and taken.

Questions to Ask
Does the food service department have the infrastructure in place to support all cafeterias? Are some cafeterias wired and networked for POS, while others are not? How does this affect the quality and timeliness of reporting and protecting student confidentiality?
Does the district use an information system (POS, child nutrition software, other software program) to:

Track meal eligibility?
Track meal receipts?
Track student information?
Create a menu history used to forecast future food purchases?
Determine the amount of food served versus the amount prepared?
Purchase food and supplies?
Track inventory?
Process free and reduced-price application?
Plan menus?
Perform nutritional analysis of menus?

Does the district use a free and reduced-price application processing software? Are food service staff properly trained on new programs and the use of technology?

VII. Purchasing.

This section involves the evaluation of the food service purchasing process including the use of inter-local agreements and purchasing cooperatives; processing and storage of commodities; and product specification, price and quality.
CROSSOVER WITH PURCHASING AND WAREHOUSING
Data Needs

Copies of all service contracts
Status reports on services performed
Feasibility studies
Cost benefit analyses
Performance data
Procedures and specifications (cooperative purchasing)

Staff to Interview
Assistant superintendent with assigned responsibility
Food service director
Business or finance director or manager
Purchasing department
Legal counsel
Region Education Service Center (RESC)
Activities to Perform

VII.A.1 Compare the food service purchasing process with the district’s central purchasing process and determine how compliance with purchasing laws and district procedures is maintained and followed.

VII.A.2 Review all contracts and inter-local agreements for food purchases.

VII.A.3 Contact neighboring districts, RESCs and others to determine opportunities for cooperative purchasing, and compare to district’s purchasing methods to determine whether the district is taking advantage of these opportunities.

VII.A.4 Conduct site visit of warehouses to determine if adequate storage is provided to support the schools, and whether a shortage of space has a direct impact on cost and delivery of food items.

Questions to Ask
Are effective purchasing practices used by food service personnel that include:

Bidding items to ensure the lowest price?
Provision of adequate dry and freezer storage space to facilitate purchasing practices?
Adherence to all district central purchasing practices and procedures?

If the food service department has entered into cooperative purchasing agreements with other school districts:

What does it buy cooperatively?
How does it track its savings?
How has it increased its buying power?
What procedures and specifications have been standardized that have led to increased quality and customer services?

Do the number of deliveries and delivery locations satisfy participating districts?
Does the vendor provide for emergency and/or special orders?
Have participating districts collectively tested products for taste, quality, nutritional analysis, cost, volume, etc. before the contracting process?
Are products routinely evaluated for quality and cost? Does the district have adequate cold and dry storage space? Do food vendors make just-in-time deliveries to individual campuses? Or, does the district make its own deliveries? If so, does the district have adequate delivery trucks and enough drivers to make timely deliveries? Where does the district store its commodities if it has no central warehouse? Is the involved in purchasing cooperatives with the Regional Education Service Center? Local food vendors? Private companies for processing and preprocessing of commodities?

VIII. Evaluation Of Equipment, Equipment Replacement Plans And Facilities.

This sections includes the examination of the district’s kitchens, cafeterias and freezer/cold and dry storage facilities; the age and efficiency of kitchen equipment; and the work order process for equipment repairs.
CROSSOVER WITH FACILITIES USE AND MANAGEMENT
Data Needs

Policy for use of cafeteria/kitchen by other groups
Budget
Replacement plans
Work orders for equipment repairs
Accident reports

Possible People to Interview
Assistant superintendent(s) with assigned responsibility
Food service director
Business or finance director or manager
Facilities, plant and construction managers
Activities to Perform

VIII.A.1 Conduct investigations (site visits) of kitchen, warehouses, central baking centers and other related facilities.

VIII.A.2 Review health department inspection reports to determine safety hazards and violations.

VIII.A.3 Discuss future kitchen construction and renovation projects with construction and food service management.

VIII.A.4 Review work order process for maintenance and equipment repairs with maintenance and food service management.

VIII.A.5 Conduct yellow pages test on equipment repair process.

Questions to Ask
What type of kitchen facilities (i.e., centralized/decentralized; central warehouses, freezers, baking centers; dishwashers) exist in the district?
Are records kept on equipment purchases and repairs that assist in future equipment purchases? Are equipment repairs and replacements made part of the annual budget? Are kitchen facilities in compliance with OSHA and health department standards?
Are there defined procedures for the use of cafeteria facilities including:

A defined policy for use of cafeteria facilities by student and parent organizations?
A defined policy for the use of cafeteria facilities by community groups?
Centralized accounting for funds received from special activities relating to the food service operations?

Are freezer units or outside storage facilities secured against vandalism and spoilage? Does a policy exist for the assignment of keys to cafeteria/kitchen personnel?

IX. Review and Evaluation of Contracting Process

Food services or components of the food services operation such as nutrition analysis or maintenance of equipment could be purchased or contracted for through private companies or interlocal agreements with neighboring districts or other governmental entities. It is important to regularly evaluate whether there are goods or services that can be obtained from the private sector at a lower cost, higher quality or both. It is equally important to continually evaluate existing contracts to determine if the district is getting the best value possible through the contracting arrangement. This evaluation process is discussed in great detail in the Purchasing Module, Section IV. Contract Processes and Section V. Yellow Pages Test.

I.A.1	Review board and departmental policies and procedures to determine when they were last updated.
I.A.2	Determine if there are policies in place that could be changed to improve the management, operation and communication processes in the food service area.
I.A.3	Review federal guidelines for the National School Lunch and Breakfast Program and TEA’s Child Nutrition Programs Administrator’s Reference Manual to determine if the school district is in compliance with regulations.

I.B.1	Create an organizational chart of the food service operations to determine if kitchens are staffed appropriately and whether the span of control is appropriate.
I.B.2	Review the food service’s planning (long-range and otherwise) documents and communication tools to determine if all levels of staff are regularly involved in the planning process.
I.B.3	Request copies of department newsletters, status reports, calendars etc., to determine if staff are regularly kept in the communication loop and are notified of policy or procedure changes that may affect production in the kitchens.

I.C.1	Determine if the employee incentive, staff development and appraisal processes promote employee development and high performance.
I.C.2	Examine the district’s policy regarding leave and absences to determine if a process is in place to encourage good attendance.
I.C.3	Examine the in-service training programs to determine whether employees are regularly trained on new and updated policies and procedures, cooking techniques, sanitation, customer service.
I.C.4	If the district has its own food service association or belongs to a state or national association, determine if opportunities to join are made affordable and available to all kitchen staff.
I.C.5	Determine if the district encourages kitchen staff to gain statewide and national certifications and funds are available to supplement any costs for gaining certification for employees.

I.D.1	Review all food service reports from TEA and discuss each identified weakness to determine if corrected.
I.D.2	If the food service department surveys their customer, determine whether results of those surveys are being used to improve service delivery and the types of meal items offered.
I.D.3	Ask students, faculty and administrators their opinion of the food service operations to determine whether the department solicits input from its customers.

II.A.1	Chart the MPLH hours by campus and compare them to peer districts and industry standards. Note discrepancies and determine cause for the deviation.
II.A.2	Analyze the district’s food, labor and operating costs, and the fund balance. If the district has been operating at a deficit, determine the cost drivers that are impacting the operation adversely.
II.A.3	Compare the district’s food service budgets, goals, strategies and performance measures against actual performance and financial data.
II.A.4	Tour the kitchen and cafeteria facilities during meal preparation and service and make note of any areas where processes or equipment are not in compliance with state or federal guidelines or health codes. Also note areas where efficiencies could be achieved through automation, improved equipment, or streamlined operations.
II.A.5	Prepare a staffing chart for each campus and central support facility showing the number of staff by position at each location. If it is appropriate, show the number of hours worked and compare it to staffing standards by location.

IV.A.1	Chart meal participation over the last 3 school years by campus to determine participation trends vs. ADA trends.
IV.A.2	Identify factors contributing to low participation districtwide and by campus.
IV.A.3	Identify best practices for getting students to eat. Benchmark these against the districts’ current efforts.
IV.A.4	Tour the kitchen and cafeteria facilities during meal preparation and service and examine the adequacy of equipment and the conditions of the kitchen and serving lines.
IV.A.5	Do your own taste test: eat in various cafeterias.
IV.A.6	Track locations of vending machines to determine compliance with federal/state guidelines, who is responsible for when they are operated (turned on) and the nutritional content of the items sold.

VI.A.1	Review all the systems and software programs used by the food service department to determine if staff are properly trained on the use of them.
VI.A.2	Determine whether the district is taking advantage of all components or modules contained in their POS system.
VI.A.3	Working with the technology (consultant counterpart) team member, evaluate the infrastructure to determine if all cafeterias are networked properly.
VI.A.4	Look at the manual processes being performed and identify automated solutions to streamline and improve operations.
VI.A.5	Review the process for employee timekeeping, leave accounting and payroll to determine if the Food Service department is using a separate reporting system from the rest of the district and whether the controls are in place that reflect actual hours worked and taken.

VII.A.1	Compare the food service purchasing process with the district’s central purchasing process and determine how compliance with purchasing laws and district procedures is maintained and followed.
VII.A.2	Review all contracts and inter-local agreements for food purchases.
VII.A.3	Contact neighboring districts, RESCs and others to determine opportunities for cooperative purchasing, and compare to district’s purchasing methods to determine whether the district is taking advantage of these opportunities.
VII.A.4	Conduct site visit of warehouses to determine if adequate storage is provided to support the schools, and whether a shortage of space has a direct impact on cost and delivery of food items.

VIII.A.1	Conduct investigations (site visits) of kitchen, warehouses, central baking centers and other related facilities.
VIII.A.2	Review health department inspection reports to determine safety hazards and violations.
VIII.A.3	Discuss future kitchen construction and renovation projects with construction and food service management.
VIII.A.4	Review work order process for maintenance and equipment repairs with maintenance and food service management.
VIII.A.5	Conduct yellow pages test on equipment repair process.