TSPR Higher Education Protocols- Chapter 11

Chapter 11
Auxiliary and Service Departments

Auxiliary and service departments exist to furnish goods or services to students, faculty, or staff, and charge a fee directly related to, although not necessarily equal to, the cost of goods or services. Many institutions have other auxiliary-like operations and self-supporting activities that are accounted for in a manner similar to auxiliary enterprises. The distinguishing characteristic of an auxiliary enterprise is that it is managed as an essentially self-supporting activity. Examples are residence halls, food services, student unions, intercollegiate athletics, college stores, faculty clubs, faculty and staff parking. Student health services, when operated as an auxiliary enterprise, also are included. Hospitals, although they may serve students, faculty, or staff, are classified separately because of their financial significance.
The auxiliary enterprise category includes all expenditures and transfers relating to the operation of auxiliary enterprises, including expenditures for operation and maintenance of plant and institutional support. Also included are other direct and indirect costs, whether charged directly as expenditures or allocated as a proportionate share of costs of other departments or units. To ensure that data regarding individual auxiliary enterprises are complete and adequate for management decisions, cost data should be prepared using full costing methods. Full costing means that the costs attributed to each enterprise includes a portion of indirect costs related to that enterprise such as accounting, budgeting, payroll and purchasing that is done for the entire institution, as well as debt service and the costs directly attributable to its operation.
Auxiliary enterprises are self-supporting units that operate on a break-even basis for those goods and services offered to other units. These services are an increasingly important component of the financial well being of individual campuses. Many colleges transfer surplus revenues from their auxiliary functions to unrestricted operating or other funds.
The auxiliary and service funds of the institution will be reviewed in the following sections:
Part 1
11.A. General
11.B. Intercollegiate Athletics
11.C. Student Housing
11.D. Food Services (Self Operated)
Part 2
11.E. Printing and Copying
11.F. Book Stores (Self Operated)
11.G. Mail Services (Self Operated)
11.H. Student Unions
11.I. Contracted Services

PART 1
Not all institutions will operate each of these functions in exactly the same way, and the functions shown above may not be inclusive of the institution's auxiliary operations. Some will outsource all or part of the operations to outside vendors. Others will provide the services with in-house staff while still accounting for the operation as an auxiliary enterprise.
11.A. General
All auxiliary enterprises will have elements in common that should be examined carefully to ensure that the operation is as cost effective as possible, provides high quality and timely services to its customers and compliments the mission and goals of the institution. The following activities should be performed for each auxiliary and service department of the institution.
Data Needs

Policies and procedures (local, state and federal) pertaining to the operation
Financial reports
Departmental budgets
Organization and staffing charts for the operation
Job descriptions for employees of the department or operation
Copies of contracts for outsourced or contracted services
Compliance/audit reports
Productivity reports/participation rates for each program
Pertinent internal audit reports
Copies of any market or customer satisfaction surveys done in the last two years
Copies of student contracts such as rental lease agreements and meal plan contracts
Copies of rates and pricing structures
Deposit logs and other financial records

Possible People to Interview
Vice president responsible for the operation
Directors or management staff with oversight responsibility
Chief Financial Officer
Compliance Officer
Internal Auditor
Customers
Activities to Perform

11.A.1. Prepare a functional organization chart for each auxiliary or service department showing intersections with other departments within the institution, including the relationship and monitoring responsibility of internal staff for specific contracted services (if applicable).
11.A.2. Prepare a table showing all auxiliary and service departments of the institution giving: the annual budget; number of employees; name of vendor(s), if all or part of the function is outsourced; a summary of fees charged; annual profit or loss amounts; funds to which profits are transferred or losses are subsidized from and types and numbers of customers served.
11.A.3. Review board and departmental policies and procedures for each auxiliary or service department. Determine when they were last updated, note any missing or outdated documents and highlight any policies or procedures that apparently hinder the delivery of goods or services to the customers.
11.A.4. Obtain copies of all contracts for services, whether the function is outsourced entirely or contract services are used to supplement the function. Prepare a table showing the name of the vendor, type of services provided, annual cost, start and end date of the contract, institutional staff assigned to monitor the contract and whether the contract contains insurance or bonding requirements and sufficient protection to ensure performance.
11.A.5. Examine all job descriptions for each auxiliary or service department and compare the job descriptions to the actual work performed by a sample set of employees. Note any discrepancies or missing job descriptions.
11.A.6. Review long- and short-range planning documents for each auxiliary or service department. Determine if and how the department measures performance and compare actual results to performance expectations. Note positive and negative performance variances and any missing or obsolete planning tools.

Questions to Ask
How does the board and administration demonstrate its understanding of the importance of the auxiliary departments and the role they play in the overall success of the institution and its students? How are auxiliary and service departments recognized in the institutional planning process and documents? Are budgets and priorities set by the board that recognizes the auxiliary functions as a contributing part of the institution?
How realistic are long- and short-range planning documents? Are planning documents comprehensive and do they comply with the mission of the unit and the institution?
How is the departmental budget tied to the institution's strategic plan? What is the process for assuring that departmental funds are budgeted in accordance with the institution's strategic plan?
How does the organization and management of the department contribute to the department's success? Is the reporting relationship clearly defined and appropriately placed within the overall organization of the department?
How do the goals and objectives of the departments and functions recognize and compliment the goals and mission of the institution? How does the department or function contribute to the services and revenues of the institution? What planning and budgeting processes are in place to ensure that service and auxiliary departments compliment the overall institutional mission?
Does the institution have board-approved policies for the operations of the department or program that:

Set fees at cost recovery levels?
Establishes guidelines that enhance customer satisfaction?
Establish an equitable system for monitoring performance?
Uses performance results as a means of continual improvement?
Define roles and authority of the key personnel and vendors, as applicable?

How is customer satisfaction monitored? How is success measured? When customers are dissatisfied, what historical adjustments have been made to improve services? Who is specifically responsible for monitoring customer satisfaction? What formal or informal mechanisms are in place for customers to provide timely feedback?
Contract Services
Who provides oversight and monitors contracts? How does the institution monitor compliance with the terms and conditions of the contract(s)? What happens when a vendor has failed to meet contractual obligations? What provisions exist in the contract to encourage the vendor to produce the highest quality service at the lowest possible price? How do the terms and conditions of this contract compare to similar contracts with other institutions or other businesses? How does the institution demonstrate that it is getting the highest quality service at the lowest possible price?
How did the institution determine that a contract for goods and services was most effective and efficient for the institution? Is the decision to contract regularly reassessed?
What process is in place to renegotiate contracts? Bid or rebid contracts? How is the Purchasing function involved in the contracting process? How and when is legal counsel consulted about contracts?
Who oversees the contracts? How are payments to vendors authorized and monitored to ensure that all terms and conditions of the contract are met? When contract violations or concerns arise, how does the institution resolve the issues? How have past problems with vendors be remediated? What obstacles exist to better contract oversight?
When was the last time that the contract was rebid? How many vendors submitted proposals? What mechanisms are in place to ensure that all contract awards are impartially granted based on the merit of the proposal? How are claims made by vendors during the bid process verified to ensure that the vendors are capable of providing what they propose?
How is compliance with the institution's historically under-utilized business(HUB) programs monitored?
How and who determines what bidding procedure is most effective for the type of services contract to be executed (i.e., traditional low-bid or proposal for the best value)?
Fee structure
Are revenues sufficient to cover costs including overhead? To cover regular and necessary repair and replacement of equipment? Do budgets or contracts provide for regular equipment replacement and upgrades? Are mandatory and merit salary increases and benefits factored into the cost recovering calculations?
What happens when revenues exceed expenditures? Are there guidelines for the use of excess funds? What incentives exist within the department structure for generation of profits? How could the current system be improved to ensure that staff and management are operating at peak efficiency?
Planning
Does the department engage in an annual planning process to improve procedures including:

Evaluation of 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 current costs to project future fees and ticket prices?
Evaluation of costs to determine potential saving opportunities?
Evaluation of purchasing practices?
Evaluation of market conditions (i.e., housing rental rates)?

Performance and Productivity
Does the department have a mission statement or have an understanding about how their department fits into the overall institution 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?
Who evaluates the performance of the overall department? How do performance standards contribute to increased productivity? During planning, are objectives stated in clearly measurable terms? Are performance measures viewed by staff and management as a compliance matter or a management tool?
How does the board and administration monitor performance? What kinds of reports are produced for the board and administration to help them understand the current financial status of the operation? The current challenges facing the operation? The current needs of the operation? What kinds of mid- and long-term forecasts do the administration and board make?
Staffing
How does staffing compare to peer institutions for similar operations? What explanation exists for staffing variances from industry standards? How does management determine appropriate staffing levels? How is staffing productivity measured? What mechanisms are in place to identify non-productive employees? What steps are used to remediate non-productive employees? What training opportunities are available to staff?
Are employee evaluations done annually? What kinds of evaluation instruments are used? What mechanisms are in place to ensure that the employee evaluations are fair and accurate?
Is staff assigned specific duties and responsibilities that are supported by current and accurate job descriptions? Are the right people assigned to do the right jobs in the organization?
Do job descriptions accurately reflect the work being performed by the employees? Are salaries and benefits competitive with the market place? With peer institutions?
11.B. Intercollegiate Athletics
Intercollegiate athletics and athletic events are a focal point of social life, exposure for the institution and alumni relations. It is also an activity that can provide significant revenues to an institution, or operate at a loss.
Data Needs

Policies and procedures (local, state and federal)
Financial reports
Departmental budgets
Organization and staffing charts
Compliance/audit reports
Safety and incident reports
History of sanctions, penalties or other reprimands associated with rule violations
NCAA audits
NJCAA audits
Peer reviews, if any
Pertinent internal audit reports

Possible People to Interview
President
Vice president with direct responsibility
Athletic director
Chief Financial Officer
Internal Auditor
Compliance Officer
Players/Parents/Coaches
Activities to Perform

11.B.1. Review conference guidelines and determine if the institution is in compliance with regulations. Compile a list of any rules violations or sanctions that have been leveled against the program over the past five years (or as available according to the institution's records retention guidelines) and determine what policies and procedures exist to prevent incidents from recurring.
11.B.2. Prepare an organizational chart of the entire intercollegiate athletic function, showing both men's and women's programs, points of intersection with academic or extracurricular programs of the institution as well as any contracted services that supplement the program.
11.B.3. Prepare a table listing all intercollegiate athletic programs, individual budgets, revenues and staffing patterns.

Questions to Ask
What local policies or procedures exist that directly impact the athletic program positively or negatively? What conference, state and federal laws or rules must be complied with? What will happen to the institution if the laws, rules and/or guidelines are not followed? How has the institution dealt with violations in the past?
What mechanisms are in place to ensure that the rules for recruiting and scholarship benefits are followed?
How are facilities distributed among programs? Who makes facility-related decisions? What polices or procedures exist regarding facilities and facility use?
How does the institution ensure compliance with Title IX?
How are revenues distributed among the various programs? Are revenues sufficient to cover expenses? What sources of revenues are used to cover shortfalls? How does this impact other student services?
How are ticket prices set? How does the institution ensure the price differential between student, alumni, faculty, staff and the general public tickets are appropriate?
How are gate receipts safeguarded? How are concessions handled? Who ensures that concessionaires comply with contract terms and conditions?
How are expenditures authorized? Who has ultimate responsibility for cost controls? How does the institution ensure that athletic purchases comply with all purchasing requirements? Who oversees contractual matters such as sponsorship agreements and the like?
11.C. Student Housing
Institutions that provide housing for students must continually assess the availability, quality, cost and level of services provided to occupants to ensure that needs are being met.
Institutions often choose to handle some portion of its student housing through a private-public partnership, outsourced agreement or some other type of auxiliary enterprise . When there is a contractual relationship, oversight is needed to ensure that the partners profit motivation does not over shadow the mission and goals of the institution.
Data Needs

Policies and procedures related to student housing (local, state and federal)
Occupancy reports
Housing contracts
Standard rental agreements and rental rate charts by type of facility
Financial reports
Condition analysis of each facility
Comprehensive list of all student and faculty housing, whether outsourced or institutionally operated
Copies of any student satisfaction surveys pertaining to student housing
Organization and staffing charts
Compliance/audit reports
Safety, condition and incident reports
Pertinent internal audit reports

Possible People to Interview
Vice president with direct responsibility
Housing/facility director
Chief Financial Officer
Internal Auditor
Vendors
Housing managers
Activities to Perform

11.C.1. Compile a list of all student housing showing whether the housing is operated in house or by a contractor, capacity, occupancy rates, backlogged applicants or waiting lists, profitability, the fee structure as well as goods or services provided as part of the housing arrangement such as food service, furniture, telephones, electricity, laundry and the like.

Questions to Ask
What is the current and historic level of demand for student housing at the institution? Does the institution have adequate student housing to meet the demand? Are facilities, costs and services competitive with the local apartment market? How satisfied are students with housing facilities, costs and services?
How are housing costs determined? How do costs affect the occupancy rates? Are the housing units profitable? Why or why not? How often are adjustments made to address rising costs?
What additional services are provided as part of the housing contract, such as furniture, meals, laundry, telephones and the like? How have the presence of or absence of services affected the occupancy rates? Are fees set to recover the cost of providing these additional services?
What is the link between enrollment and the availability of student housing? What mechanisms are in place to ensure appropriate service to lower and upper level students as well as graduate and married students? How does the institution recognize and support student housing? How does student housing contribute to the mission and goals of the institution?
How are capital expenditures for housing planned for? Budgeted? Have any non-traditional financing arrangements been used to reduce the institution's liability?
What kinds of preventive maintenance are done to keep facilities in peak condition? How are students encouraged to respect and maintain the facility? How do contract terms and conditions encourage respect for the property among students? How responsive is the maintenance function in addressing work orders and requests?
How does the institution insure that housing is safe and in compliance with all building, fire and other safety codes? Is insurance sufficient to cover regular and catastrophic damages? What kind of security program is in place for student housing? What is the role of the resident counselor or assistant?
Are there sufficient levels of professional and para-professional staff for student housing? What is the education, training and experience of these staff?
Are behavioral rules consistent and designed to protect the students and provide a good learning environment?
11.D. Food Services (Self Operated)
Revenues from the sale of meals and catering operations generally fund food services. If these revenues fail to cover the service's cost, institutions must subsidize the operation through their operating budgets.
Data Needs

Policies and procedures (local, state and federal)
Financial reports
Department budget
Organization and staffing charts
Compliance/audit reports
Contracts for outsourced functions
Health department inspection reports
Information regarding meal plans, rates and payment options
Sample menus and menu cycles
Pertinent internal audit reports

Possible People to Interview
Vice president with direct responsibility
Chief Financial Officer
Internal Auditor
Vendors
Food service director
Cafeteria managers
Students/Parents
Food Service Committee, if one exists
Activities to Perform

11.D.1. 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. If not, ask students, faculty and administrators their opinion of the food service operations to determine whether the department solicits input from its customers.
11.D.2. Analyze the department's food, labor and operating costs and the fund balance. If the department has been operating at a deficit, determine the cost drivers that are affecting the operation adversely as well as inventory management practices and procedures.
11.D.3. 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.
11.D.4. Chart meal participation over the past 3 school years by location to determine participation trends vs. enrollment trends. Identify factors contributing to low participation institutionwide and by campus.
11.D.5. 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. Determine whether the institution is taking advantage of all components or modules contained in their POS system. Working with the technology (consultant counterpart) team member, evaluate the infrastructure to determine if all cafeterias are networked properly.

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

Sets student and faculty meal prices?
Address the licensing, sales, use or serving of alcoholic beverages?
Establishes procedures regarding a la carte menus, catering services and the corresponding pricing?
Establish procedures about food preparation centralization or decentralization?
Define roles of food service personnel, contractors and building managers?

What local policies or procedures exist that directly impact food services and nutrition? What local, state and federal laws must be complied with in food services and nutrition? Rules? Guidelines? What will happen to the institution if the laws, rules and/or guidelines are not followed?
Are policies in place to clearly define the cash options and meal plans available to students and staff?
Are policies and procedures with regards to pay, benefits and leave fair and competitive with the market?
Is there an established in-service training program for food service personnel which:

Has an orientation session for entry level employees to describe institution 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 its customers with proper service methods-courtesy, exchanging problem foods, etc.?

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?
Service acceptance by student?
Service acceptance by staff?
Adherence to dietary guidelines?
Suggestions for improvement?

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?
Missed meals?

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 institution compare its costs to comparable institutions and what is the methodology?
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?
Consider administrative overhead?
Consider inventory levels?

Revenues and expenditures
What revenues are generated by food services of the institution? What is the basis for revenue flows?
How are expenditures controlled?
Does the institution compare its costs to comparable institutions and what is the methodology?
What data flows into food service and from where? What data flows out of the food service to and where?
Participation
What type of meal programs does the institution offer to students and/or faculty/staff?
How do meal participation rates compare to state, regional or comparable institutions' 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?
What special occurrences have affected (positively and negatively) participation? What obstacles have the cafeteria staff encountered that negatively effected meal service? What plans are in place to increase participation?
Customer satisfaction
What kinds of student taste testing have been successful? Are surveys administered to students and faculty to gauge customer satisfaction and tastes? What meal programs or campaigns to increase participation have been successful? How broad-based are these programs?
Computer Assistance
Does the food service department have the infrastructure in place to support all dining areas? 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? How does the system support the meal plan program(s)? Are all meal plan options supported?
Does the institution use an information system (POS, nutrition software, other software program) to:

Track meal receipts?
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?
Plan menus?
Perform nutritional analysis of menus?

Purchasing and Warehousing
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 institution central purchasing practices and procedures?
Provisions for inventory control, reordering, etc.?

Are products routinely evaluated for quality and cost? Does the institution have adequate cold and dry storage space? Do food vendors make just-in-time deliveries to individual campuses? Or, does the institution make its own deliveries? If so, does the institution have adequate delivery trucks and enough drivers to make timely deliveries? Where does the institution store its commodities if it has no central warehouse? Local food vendors? Is the warehouse properly secured?
Facilities
What type of kitchen facilities (i.e., centralized/decentralized; central warehouses, freezers, baking centers; dishwashers) exists in the institution?
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, as well as fire and life-safety codes?
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 outside 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?
Catering
Are the full costs of catering activities recovered with the current price structure? Are catering activities scheduled to avoid the need for staff overtime? What cost control measures are used to ensure that costs remain low and quality of service high?
Are there policies or facility management restrictions that inhibit the ability of the catering function to provide quality services? Expand the number or frequency of catering activities?
How is the catering and regular food service operation coordinated? What staff is shared by catering and regular food service functions? Are there points where the catering and regular food service operation appears to be in competition with each other? In what way could the catering and regular food service function be better coordinated?
How are profits from catering used? What incentives exist to broaden the catering operation? What incentives exist to make the catering operation more efficient?
What policies and procedures are in place to restrict or allow catering by groups other than the institution's dining service? What problems or benefits are derived from this approach?

11.A.1.	Prepare a functional organization chart for each auxiliary or service department showing intersections with other departments within the institution, including the relationship and monitoring responsibility of internal staff for specific contracted services (if applicable).
11.A.2.	Prepare a table showing all auxiliary and service departments of the institution giving: the annual budget; number of employees; name of vendor(s), if all or part of the function is outsourced; a summary of fees charged; annual profit or loss amounts; funds to which profits are transferred or losses are subsidized from and types and numbers of customers served.
11.A.3.	Review board and departmental policies and procedures for each auxiliary or service department. Determine when they were last updated, note any missing or outdated documents and highlight any policies or procedures that apparently hinder the delivery of goods or services to the customers.
11.A.4.	Obtain copies of all contracts for services, whether the function is outsourced entirely or contract services are used to supplement the function. Prepare a table showing the name of the vendor, type of services provided, annual cost, start and end date of the contract, institutional staff assigned to monitor the contract and whether the contract contains insurance or bonding requirements and sufficient protection to ensure performance.
11.A.5.	Examine all job descriptions for each auxiliary or service department and compare the job descriptions to the actual work performed by a sample set of employees. Note any discrepancies or missing job descriptions.
11.A.6.	Review long- and short-range planning documents for each auxiliary or service department. Determine if and how the department measures performance and compare actual results to performance expectations. Note positive and negative performance variances and any missing or obsolete planning tools.

11.B.1.	Review conference guidelines and determine if the institution is in compliance with regulations. Compile a list of any rules violations or sanctions that have been leveled against the program over the past five years (or as available according to the institution's records retention guidelines) and determine what policies and procedures exist to prevent incidents from recurring.
11.B.2.	Prepare an organizational chart of the entire intercollegiate athletic function, showing both men's and women's programs, points of intersection with academic or extracurricular programs of the institution as well as any contracted services that supplement the program.
11.B.3.	Prepare a table listing all intercollegiate athletic programs, individual budgets, revenues and staffing patterns.

11.D.1.	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. If not, ask students, faculty and administrators their opinion of the food service operations to determine whether the department solicits input from its customers.
11.D.2.	Analyze the department's food, labor and operating costs and the fund balance. If the department has been operating at a deficit, determine the cost drivers that are affecting the operation adversely as well as inventory management practices and procedures.
11.D.3.	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.
11.D.4.	Chart meal participation over the past 3 school years by location to determine participation trends vs. enrollment trends. Identify factors contributing to low participation institutionwide and by campus.
11.D.5.	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. Determine whether the institution is taking advantage of all components or modules contained in their POS system. Working with the technology (consultant counterpart) team member, evaluate the infrastructure to determine if all cafeterias are networked properly.