SECTIONS 38100-38103 - California Statutes

EDUCATION CODE

SECTION 38100-38103

38100. The cost of housing and equipping cafeterias is a charge
against the funds of the school district. However, when the governing
board of a school district deems it necessary, the governing board
may make the cost of the lease or purchase of additional cafeteria
equipment for a central food processing plant, and of vending
machines and their installation and housing, a charge against
cafeteria funds. If school district funds are expended for the lease
or purchase of additional cafeteria equipment for a central food
processing plant, or for the lease, purchase, installation, or
housing of vending machines, the governing board may at any time
within five years after the expenditure reimburse school district
funds from cafeteria funds.
The governing board of a school district may by resolution make
the cost of maintenance of the physical plant used in connection with
cafeterias, the cost of replacement of equipment and the cost of
telephone charges, water, electricity, gas, coal, wood, fuel oil, and
garbage disposal a charge against the funds of the school district.
The governing board of any school district, or of two or more
school districts governed by governing boards of identical personnel,
may also make the cost of the construction, alteration, or
improvement of a central food processing plant and the installation
of additional cafeteria equipment a charge against cafeteria funds.
If district funds are expended for these purposes, the governing
board also may at any time within five years after the expenditure
reimburse district funds from cafeteria funds.

38101. (a) The governing board of a school district may authorize
expenditures from the cafeteria fund or cafeteria account only for
those charges from that fund or account that are defined in the
California School Accounting Manual.
(b) A food service program shall not be charged more than once for
expenditures for the same service. If a food service program is
being charged for a service as a direct cost, the school district
shall not also allocate that cost as a direct support cost or
indirect cost.
(c) For purposes of this section, an "indirect cost" shall be
limited to the lesser of the school district's prior year indirect
cost rate as approved by the department or the statewide average
approved indirect cost for the second prior fiscal year.
(d) Charges to, or transfers from, a food service program shall
indicate when the charge or transfer was made and shall be
accompanied by a written explanation of the purpose of, and basis
for, the expenditure.
(e) This section does not authorize a school district to charge a
food service program any charges prohibited by state or federal law
or regulation.
(f) If the department and the Department of Finance concur that a
school district has violated this section, the Superintendent shall
direct that school district to transfer double the amount improperly
transferred to the general fund of the school district from that fund
to the cafeteria fund of the school district or cafeteria account
for the subsequent fiscal year which is then to be used for the
improvement of the food service program of the school district. If
the school district fails to make that transfer as directed, the
Superintendent shall reduce the regular apportionment of the school
district determined pursuant to Section 42238 and increase the child
nutrition allowance of the school district determined pursuant to
Section 41350 by double the amount improperly transferred to the
general fund of the school district and that amount is then to be
used for improvement of the food service program.
(g) It is the intent of the Legislature in enacting this section
that responsible school district officials be held fully accountable
for the accounting and reporting of food service programs and that
minor and inadvertent instances of noncompliance be resolved in a
fair and equitable manner to the satisfaction of the Superintendent
and the Department of Finance.
(h) The Superintendent, with the approval of the Department of
Finance, may waive up to the full transfer amount in subdivision (f)
if he or she determines that the noncompliance involved is minor or
inadvertent, or both.

38102. The governing board of any school district operating school
cafeterias may establish and maintain a cafeteria fund reserve for
the purchase, lease, maintenance, or replacement of cafeteria
equipment, to be known as the cafeteria equipment reserve. The funds
for this reserve are to be derived from the sales of food in the
school cafeterias in an amount to be determined by the governing
board and may be accumulated from year to year until expended for
this purpose. Funds in the cafeteria equipment reserve shall only be
used for the purchase, lease, maintenance, or replacement of
cafeteria equipment.
Nothing in this section shall prohibit any school district from
replacing cafeteria equipment from district funds as provided in
Section 38100.

38103. The governing board of a school district shall employ
persons for food service positions as part of the classified service,
except that school districts may utilize the services of volunteers
for programs that provide meals for senior citizens as authorized
pursuant to Chapter 6 (commencing with Section 9500) of Division 8.5
of the Welfare and Institutions Code. Wages, salaries, and benefits,
including employer retirement contributions for food service
personnel, shall be paid from the general fund of the school district
or from the cafeteria fund, at the discretion of the governing board
and upon approval of the county superintendent of schools who has
responsibility for a countywide payroll/retirement system under
Sections 42646 and 85260. Expenses of the general fund under this
section for the costs of wages, salaries, and benefits, including
employer retirement contributions and other purposes classed as food
service, shall be excluded from the definition of "current expense of
education" as defined in Section 41372. The governing board may, at
any time, order reimbursement from the cafeteria fund or account to
the general fund of the district for payments under this section in
such amounts as it prescribes but not to exceed food service employee
salary, wage and benefit costs actually incurred.
Any reimbursements in excess of the amount actually required shall
be refunded to the cafeteria fund or account not later than the
close of the current fiscal year.
The reimbursements from the cafeteria fund or account shall be
considered expenses of the cafeteria fund or account, as the case may
be, and only those payments made from the general fund that are not
reimbursed from the cafeteria fund or account shall be considered
expenses of the general fund.
Accounting for those transactions shall be as prescribed in
Section 41010.