CHAPTER 7.00-BUSINESS SERVICES

7.04 School Food Service Funds

School food service funds shall be considered part of the District School Fund and shall  be subject to all requirements applicable to the District School Fund such as budgeting,  accounting, reporting, and purchasing.

(1) Weekly deposits of school food service funds shall be made by authorized  personnel in a bank(s) designated by the School Board. 

(2) Revenue from the sale of all items handled by the Food Service  Department shall be considered school food service income. This  includes income from sale of cans, bottles, jars, rice bags, swill, and  similar items. Such funds shall not be expended as cash. 

(3) All payments from school food service funds shall be made by check or  wire transfer. 

(4) School food service funds shall be used only to pay regular operating  costs. 

(5) Any loss of records, cash, or supplies through theft or otherwise shall be  reported immediately to the Superintendent’s office. Such losses shall be  itemized and a copy of the report is to be provided to Support Services for  an insurance claim and a copy to the Finance Department for accounting  purposes. 

(6) Funds shall be collected and expended in compliance with United States  Department of Agriculture regulations. 

(7) The Superintendent shall develop written procedures for conducting the  District’s food services program. 

(8) Authorization for the use of federal funds to purchase food when federal  program guidelines permit such use.

(9) Authorization to purchase food for special events approved by the  Superintendent is permissible when such purchases are to be reimbursed  by funding sources outside the school district. 

(10) Authorization to purchase food per School Internal Accounts procedures. 

(11) Authorization to purchase food for occasional purposes approved by the  Superintendent when certain school district local funds that are not  obligated for a particular use may be used for the purchase. 

STATUTORY AUTHORITY : 1001.41, 1001.42, F.S. 

LAWS IMPLEMENTED: 1001.43, 1006.06, 1010.05, 1010.20, F.S. 

STATE BOARD OF EDUCATION RULES: 6A-1.001, 6A-1.012, 6A-1.087 

STATE DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES RULES: 5P-1.003 

History: Adopted: January 14, 1999 

Revision Date(s): February 9, 2010; June 14, 2016; September 8, 2026 

Formerly: --