SECTIONS 38090-38095 - California Statutes

EDUCATION CODE

SECTION 38090-38095

38090. Money received for the sale of food or for any services
performed by the cafeterias may be paid into the county treasury to
the credit of the "cafeteria fund" of the particular school district.

38091. The cafeteria fund shall be used only for those expenditures
authorized by the governing board as necessary for the operation of
school cafeterias, including, but not limited to, expenditures for
the lease or purchase of additional cafeteria equipment for the
central food processing plant, vending machines and their
installation and housing, and computer equipment and related
software.
Whenever a cafeteria fund is operated pursuant to these
provisions, the governing board may authorize the establishment of
one or more cafeteria revolving accounts. For accounting purposes, a
cafeteria revolving account is to be treated as a revolving cash
account of the cafeteria fund, providing that the receipt of income
and expenditures made from a cafeteria revolving account become
recorded as income and expenditures of the cafeteria fund.
Appropriate transfers, replenishments, and deposits between the
cafeteria fund and a cafeteria revolving account may occur as are
necessary to comply with accounting requirements. A cafeteria
revolving account may receive and expend moneys in the same manner
and for the same purposes as authorized for a cafeteria account.
The governing board of any school district, or of two or more
school districts governed by governing boards of identical personnel,
may also make expenditures from the cafeteria fund for the
construction, alteration, or improvement of a central food processing
plant, for the installation of additional cafeteria equipment for
the central food processing plant, and for the lease or purchase of
vehicles used primarily in connection with the central food
processing plant.

38092. The governing board of any school district with an average
daily attendance of over 100,000 may allow as an expenditure from the
cafeteria fund or account a share of money agreed upon pursuant to a
contract, which is generated from the joint sale of items between
the cafeteria and an associated student body student store. The
expenditure must result from an agreement entered into by the
cafeteria and the associated student body in which pupils will
participate in the operation of the store.

38093. The governing board of any school district may establish an
account for each cafeteria established in a school of the district,
or for all cafeterias established in the schools of the district, in
one or more banks. The account shall be known as "The Cafeteria
Account of (insert name of district) District." If the account is
established for one of several cafeterias, it shall be known as "The
Cafeteria Account of the (insert name of school) School of (insert
name of district) District." All receipts of the cafeteria, or
cafeterias, as the case may be, derived from the sale of food shall
be deposited in the account and shall be expended only for the
maintenance of the cafeteria, or cafeterias, exclusive of items made
a charge against the funds of the school district by this chapter,
and items made a charge against the funds of the school district by
resolution of the governing board under authority of this chapter.

38094. The governing board of the district shall designate an
employee or employees of the district to have custody of the account
or accounts, who shall be responsible for the payment into the
account or accounts of all moneys required to be paid into the
account or accounts, and for all expenditures therefrom, subject to
any regulations that the governing board prescribes.

38095. Upon the order of the governing board of any district having
a cafeteria fund in the county treasury and establishing an account,
or accounts, the county treasurer shall deposit the money in the
fund to the account, or accounts, and shall notify the county auditor
and county or city and county superintendent of schools of his
action. If the money is to be deposited in more than one account, the
governing board of the district shall designate the amount to be
placed in each account.