Food Service Surpluses


Adults serving lunch to kids in school

Odd to think of the Food Service Fund having a surplus, but districts around Ohio are having this unusual experience due to the pandemic and changing federal reimbursements.    

RC 3313.81 and a series of AG opinions provide helpful guidance with how to handle this.  Unfortunately, previous loans from the General Fund cannot be repaid with the Food Service surplus.  However, a district can stop transferring amounts from the General Fund to Food Service if not necessary.  Additionally, if not already doing so, a district may charge its food service operation for utilities, equipment, merchandise, labor and related costs of labor, i.e. contributions to state retirement systems.  Food Service can also be charged for the percentage of the time security is in the lunchroom. 

Improvements to district food service facilities may also be paid for from Food Service. 

In terms of additional requirements, RC 3313.81 simply provides that all expenditures from Food Service be properly documented.

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