BILL ANALYSIS �
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THIRD READING
Bill No: SB 302
Author: Cannella (R), et al.
Amended: 5/28/13
Vote: 21
SENATE EDUCATION COMMITTEE : 9-0, 5/1/13
AYES: Liu, Wyland, Block, Correa, Hancock, Hueso, Huff,
Jackson, Monning
SENATE APPROPRIATIONS COMMITTEE : 7-0, 5/23/13
AYES: De Le�n, Walters, Gaines, Hill, Lara, Padilla, Steinberg
SUBJECT : School cafeterias: cafeteria fund
SOURCE : Author
DIGEST : This bill implements various recommendations
contained in a recent report by the Senate Office of Oversight
and Outcomes regarding school cafeteria funds, including the
requirements that cafeteria funds be audited and that the
Education Audit Appeals Panel (EAAP) revise the audit guide to
include guidance on what school districts may or may not do with
a cafeteria fund. This bill requires the California Department
of Education (CDE) to prepare simplified guidelines that address
acceptable and unacceptable charges to cafeteria funds, as
specified, and post on its Internet Web site all enforcement
actions for the misappropriation of these funds. This bill also
requires school districts to maintain all financial records
related to their cafeteria funds for 5 years.
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ANALYSIS :
Existing law:
1. Provides that 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.
2. Allows a school district with more than 100,000 average daily
attendance to enter into an agreement with its associated
student body to share revenues generated by the joint sale of
items between the cafeteria and an associated student body
student store.
3. Provides that revenues received by the school food service
shall be used only for the operation or improvement of the
food service and that expenditure of school food service
revenues shall be in accordance with the financial management
system established by the state agency.
This bill:
1. Requires cafeteria fund expenditures to be included as part
of annual compliance audits for local educational agencies.
2. Requires the Department of Education (CDE) to assess its
food services workload and staffing needs for purposes of
carrying out the state's oversight responsibilities in
accordance with federal law and regulations adopted by the
United States Department of Agriculture and shall request
sufficient federal funding to hire the appropriate number of
staff based on that assessment.
3. Repeals the provision in existing law allowing a school
district with over 100,000 average daily attendance to enter
into an agreement with its associated student body to share
revenues generated by the joint sale of items between the
cafeteria and an associated student body student store.
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4. Requires the CDE to prepare simplified guidelines that
address most of the common acceptable and unacceptable
charges to cafeteria funds and post on its Web site all
enforcement actions for the misappropriation of these funds.
5. Requires school districts to maintain all financial records
related to its cafeteria fund for five years.
6. Provides that Chapter 3 of Part 23 of the Education Code
(commencing with Section 38000) regarding school cafeterias
does not authorize a school district to charge a food service
program any charge prohibited by state or federal law or
regulation or guidance.
7. Repeals the provision in existing law allowing the governing
board of a school district to establish and maintain a
cafeteria fund reserve for the purchase, lease, maintenance,
or replacement of cafeteria equipment.
8. Provides that a school district shall not withhold from its
food service director any financial records involving school
nutrition programs.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: Yes
According to the Senate Appropriations Committee,
Guidelines and Enforcement Actions: Staff costs of up to
$31,000 for up to 0.25 personnel year for the CDE to prepare
simplified guidelines, and to post guidelines and enforcement
actions on the CDE Web site.
Audit Guide: Potential costs to the EAAP are unclear.
Mandate: Requiring school districts to maintain all
financial records related to cafeteria funds would impose a
potentially significant new reimbursable mandate.
SUPPORT : (Verified 5/28/13)
California Food Policy Advocates
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PQ:k 5/28/13 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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