Section 4-5 - Allowable Expenses (a) Allowable expenses to be included in food service operations shall be as follows: - (i) Administrative costs and benefits, limited to:
- (A) Supervisor salary and benefits;
- (B) Food service worker salary and benefits; and,
- (C) Clerical salary and benefits;
- (iv) Equipment; the following shall be considered in submitting equipment expenses:
- (A) Replacement of food service operations equipment attached to the building (i.e. coolers, ovens, etc.) will be allowable at the discretion of the Department. Typically these types of equipment costs are covered by major maintenance or capital construction state funding;
- (B) Equipment purchases over $25,000 require an explanation (program expansion, additional truck for new school, damaged, etc.) on the district's food service annual report; and,
- (C) Written procurement standards and practices must be in place that identify the lesser of federal, state or local requirements. Federal requirements are identified as the lesser of federal procurement standards ($500,000), state procurement standards in accordance with W.S. 21-3-110(a) (B)(viii), or local standards. What standards are used should be identified in school district policy along with code of conduct policies. Funds saved for replacement of major equipment should be accounted for separately so those funds are not counted toward operations, thus reducing cash balance requirements.
- (v) Food service repairs and maintenance by outside contract services, not school district personnel;
- (vi) Insurance, including the following:
- (A) Insurance for food service facilities; and,
- (B) Insurance for food service vehicles;
- (vii) Purchased Services; and,