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Food Service Fund (2370), FY28

Food Service Fund (2370), FY28

WSESU Food Service

The Food Service Fund covers the universal-meals program operating costs. Revenue is a mix of state reimbursement, federal NSLP claims, and direct food sales.

# Summary

Spending each year for the WSESU Food Service Fund, budget against actual, and the fund's ending balance. Revenue is in the Comprehensive Fund Summary below.

Spending and ending fund balance, FY22 to FY28

Food Service Fund spending and ending fund balance, FY22 to FY28 Line chart of Food Service Fund spending by fiscal year, FY22 to FY28, with the actual ending fund balance; solid lines are actuals through FY26, dashed lines are budgets. Spending, actual from FY22 $1,115,571 to FY26 $1,458,078; Spending, budget from FY22 $886,440 to FY28 $1,747,027; Ending fund balance from FY22 $97,875 to FY26 $30,134. $0 $500K $1M $1.5M $2M FY22 FY23 FY24 FY25 FY26 FY27 FY28 Spending, FY22 actual: $1,115,571 Spending, FY23 actual: $1,248,332 Spending, FY24 actual: $1,312,470 Spending, FY25 actual: $1,359,261 Spending, FY26 actual: $1,458,078 Spending, FY22 budget: $886,440 Spending, FY23 budget: $1,066,824 Spending, FY24 budget: $1,171,846 Spending, FY25 budget: $1,220,097 Spending, FY26 budget: $1,358,417 Spending, FY27 budget: $1,580,638 Spending, FY28 budget: $1,747,027 $97.9K$52.6K$78.6K$437$30.1K Ending fund balance, FY22 actual: $97,875 Ending fund balance, FY23 actual: $52,608 Ending fund balance, FY24 actual: $78,629 Ending fund balance, FY25 actual: $437 Ending fund balance, FY26 actual: $30,134 Spending, actual Spending, budget Ending fund balance Food Service Fund spending and ending fund balance, FY22 to FY28 Line chart of Food Service Fund spending by fiscal year, FY22 to FY28, with the actual ending fund balance; solid lines are actuals through FY26, dashed lines are budgets. Spending, actual from FY22 $1,115,571 to FY26 $1,458,078; Spending, budget from FY22 $886,440 to FY28 $1,747,027; Ending fund balance from FY22 $97,875 to FY26 $30,134. $0 $500K $1M $1.5M $2M FY22 FY23 FY24 FY25 FY26 FY27 FY28 Spending, FY22 actual: $1,115,571 Spending, FY23 actual: $1,248,332 Spending, FY24 actual: $1,312,470 Spending, FY25 actual: $1,359,261 Spending, FY26 actual: $1,458,078 Spending, FY22 budget: $886,440 Spending, FY23 budget: $1,066,824 Spending, FY24 budget: $1,171,846 Spending, FY25 budget: $1,220,097 Spending, FY26 budget: $1,358,417 Spending, FY27 budget: $1,580,638 Spending, FY28 budget: $1,747,027 $97.9K$78.6K$30.1K Ending fund balance, FY22 actual: $97,875 Ending fund balance, FY23 actual: $52,608 Ending fund balance, FY24 actual: $78,629 Ending fund balance, FY25 actual: $437 Ending fund balance, FY26 actual: $30,134 Spending, actual Spending, budget Ending fund balance

Solid lines are actuals, through FY26; dashed lines are budgets. The fund balance line is each year's actual ending balance. Revenue is in the Comprehensive Fund Summary below. FY22 to FY24 are the former Food Service funds 6001 (school year) and 6002 (summer), before fund 2370 opened in FY25.

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# Comprehensive Fund Summary

Beginning and ending fund balance for the WSESU Food Service Fund year by year, with revenue and expenditure by category.

Comprehensive Fund Summary

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Category FY26 Budget FY26 Actual FY27 Budget FY28 Budget FY27→FY28 $FY27→FY28 %
Beginning Fund Balance $437$437$30,134$30,134 ––
Revenues
Revenues from Local Sources $577,175$651,332$667,079$725,527 +$58,448+8.76%
Revenues from State Sources $435,150$202,553$219,199$221,500 +$2,301+1.05%
Revenues from Federal Sources $328,092$633,891$694,360$800,000 +$105,640+15.21%
Revenues from Other Sources $18,000––– ––
Total Revenues $1,358,417$1,487,776$1,580,638$1,747,027 +$166,389+10.53%
Expenditures
Personal Services - Salaries $594,838$622,338$694,905$764,728 +$69,823+10.05%
Personal Services - Employee Benefits $376,629$372,800$397,648$463,439 +$65,791+16.55%
Purchased Prof. & Tech. Services $4,000$8,259–$3,200 +$3,200new
Purchased Property Services $17,500$14,380$11,800$14,800 +$3,000+25.42%
Other Purchased Services $2,300$2,973$2,100$2,460 +$360+17.14%
Supplies $345,700$429,298$465,000$489,800 +$24,800+5.33%
Property $14,200$1,278$9,000$8,200 −$800−8.89%
Debt Service and Miscellaneous $3,250$6,752$185$400 +$215+116.22%
Total Expenditures $1,358,417$1,458,078$1,580,638$1,747,027 +$166,389+10.53%
Total Revenues Less Expenditures –$29,698–– ––
Ending Fund Balance $437$30,134$30,134$30,134 ––

# Revenues by Revenue Source

Where Food Service revenue comes from: state reimbursement, federal NSLP claims, direct meal sales, and other sources.

FY27 → FY28: +$166K (+10.53%) · $1.58M → $1.75M

Revenues from Federal Sources: $800,000 (45.79%) Revenues from Local Sources: $725,527 (41.53%) Revenues from State Sources: $221,500 (12.68%) Revenues from Federal Sources: 45.79% Revenues from Local Sources: 41.53% Revenues from State Sources: 12.68% Revenues by Revenue Source: Food Service Fund FY28 Budget donut
Revenues by Revenue Source: Food Service Fund FY28 Budget donut. Click any slice for detail.
Revenues from Federal Sources: $800,000 (45.79%)
Revenues from Local Sources: $725,527 (41.53%)
Revenues from State Sources: $221,500 (12.68%)

Colors follow the category, not the size, so a source or program keeps its color on every fund page.

Detail: 4 revenue groups, total $1,747,027 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
1000 Revenues from Local Sources $577,175$651,332$667,079$725,527 +$58,448 +8.76%
3000 Revenues from State Sources $435,150$202,553$219,199$221,500 +$2,301 +1.05%
4000 Revenues from Federal Sources $328,092$633,891$694,360$800,000 +$105,640 +15.21%
5000 Revenues from Other Sources $18,000$0$0$0 – –
Total Revenues $1,358,417$1,487,776$1,580,638$1,747,027 +$166,389 +10.53%

# Revenues by Account

Food Service revenue broken out by individual revenue account.

FY27 → FY28: +$166K (+10.53%) · $1.58M → $1.75M

  1. SU Assess. - Regular
    $623,527 35.69% +$29K (+4.82%)
  2. School Lunch
    $430,000 24.61% −$31K (−6.82%)
  3. Summer Food Service Program
    $185,000 10.59% +$143K (+340.48%)
  4. Universal Meals
    $180,000 10.30% −$11K (−5.96%)
  5. School Breakfast / Start Up
    $105,000 6.01% −$15K (−12.83%)
  6. Commodities
    $62,000 3.55% +$3K (+5.16%)
  7. Serv to Pub VT LEAs within SU (non Special Ed)
    $60,000 3.43% +$60K (new)
  8. Food Service - Sales to Adults
    $35,000 2.00% −$10K (−22.22%)
  9. Local Foods Incentive Grants
    $32,000 1.83% +$13K (+68.42%)
  10. Child Nutrition - After School Snack Program
    $18,000 1.03% +$7K (+56.52%)
  11. School Lunch Match
    $7,500 0.43% +$500 (+7.14%)
  12. Food Service - Other Local
    $5,000 0.29% −$22K (−81.48%)
  13. Other (4 small groups)
    $4,000 0.23% +$2K (+99.70%)
  1. Summer Food Service Program
    $185,000 10.59% +$143K (+340.48%)
  2. Serv to Pub VT LEAs within SU (non Special Ed)
    $60,000 3.43% +$60K (new)
  3. School Lunch
    $430,000 24.61% −$31K (−6.82%)
  4. SU Assess. - Regular
    $623,527 35.69% +$29K (+4.82%)
  5. Food Service - Other Local
    $5,000 0.29% −$22K (−81.48%)
  6. School Breakfast / Start Up
    $105,000 6.01% −$15K (−12.83%)
  7. Local Foods Incentive Grants
    $32,000 1.83% +$13K (+68.42%)
  8. Universal Meals
    $180,000 10.30% −$11K (−5.96%)
  9. Food Service - Sales to Adults
    $35,000 2.00% −$10K (−22.22%)
  10. Child Nutrition - After School Snack Program
    $18,000 1.03% +$7K (+56.52%)
  11. Commodities
    $62,000 3.55% +$3K (+5.16%)
  12. Other (4 small groups)
    $4,000 0.23% +$2K (+99.70%)
  13. School Lunch Match
    $7,500 0.43% +$500 (+7.14%)

“Other” folds 4 groups each under $5K in both years: Food Service - Sales to Students, Other Revenues - Contributions, Child Nutrition--Breakfast, Child Nutrition - Summer Food Service Program.

Detail: 20 revenue groups, total $1,747,027 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
41901 Food Service - Sales to Students $0$28$104$0 −$104 −100.00%
41902 Food Service - Sales to Adults $25,000$25,475$45,000$35,000 −$10,000 −22.22%
41903 Food Service - Other Local $2,504$11,303$27,000$5,000 −$22,000 −81.48%
41922 Other Revenues - Contributions $0$2,205$100$2,000 +$1,900 +1900.00%
41931 SU Assess. - Regular $549,671$549,671$594,875$623,527 +$28,652 +4.82%
41945 Serv to Pub VT LEAs within SU (non Special Ed) $0$58,798$0$60,000 +$60,000 new
41980 Refund of Prior Years Expenditure $0$3,850$0$0 – –
43450 School Lunch Match $6,500$7,078$7,000$7,500 +$500 +7.14%
43452 Child Nutrition--Breakfast $2,000$1,894$1,525$2,000 +$475 +31.15%
43453 Additional Breakfast Reimbursement $500$0$0$0 – –
43455 Child Nutrition - Summer Food Service Program $0$0$274$0 −$274 −100.00%
43457 Universal Meals $425,000$165,258$191,400$180,000 −$11,400 −5.96%
43474 Reduced Lunch Initiative - For use by SU's and SD's only $1,150$0$0$0 – –
43475 Local Foods Incentive Grants $0$28,323$19,000$32,000 +$13,000 +68.42%
44448 Child Nutrition - After School Snack Program $0$16,910$11,500$18,000 +$6,500 +56.52%
44450 School Lunch $190,000$406,843$461,450$430,000 −$31,450 −6.82%
44452 School Breakfast / Start Up $72,092$101,209$120,450$105,000 −$15,450 −12.83%
44455 Summer Food Service Program $21,000$47,849$42,000$185,000 +$143,000 +340.48%
44456 Commodities $45,000$61,079$58,960$62,000 +$3,040 +5.16%
45290 Other Transfers $18,000$0$0$0 – –
Total Revenues $1,358,417$1,487,776$1,580,638$1,747,027 +$166,389 +10.53%

# Expenditures by Object

How Food Service spending breaks down by object category: food, salaries, benefits, supplies, equipment, and so on.

FY27 → FY28: +$166K (+10.53%) · $1.58M → $1.75M

  1. Personal Services - Salaries
    $764,728 43.77% +$70K (+10.05%)
  2. Supplies
    $489,800 28.04% +$25K (+5.33%)
  3. Personal Services - Employee Benefits
    $463,439 26.53% +$66K (+16.55%)
  4. Purchased Property Services
    $14,800 0.85% +$3K (+25.42%)
  5. Property
    $8,200 0.47% −$800 (−8.89%)
  6. Other (3 small groups)
    $6,060 0.35% +$4K (+165.21%)
  1. Personal Services - Salaries
    $764,728 43.77% +$70K (+10.05%)
  2. Personal Services - Employee Benefits
    $463,439 26.53% +$66K (+16.55%)
  3. Supplies
    $489,800 28.04% +$25K (+5.33%)
  4. Other (3 small groups)
    $6,060 0.35% +$4K (+165.21%)
  5. Purchased Property Services
    $14,800 0.85% +$3K (+25.42%)
  6. Property
    $8,200 0.47% −$800 (−8.89%)

“Other” folds 3 groups each under $5K in both years: Purchased Professional and Technical Services, Other Purchased Services, Debt Service and Miscellaneous.

Detail: 8 expense groups, total $1,747,027 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
100 Personal Services - Salaries $594,838$622,338$694,905$764,728 +$69,823 +10.05%
200 Personal Services - Employee Benefits $376,629$372,800$397,648$463,439 +$65,791 +16.55%
300 Purchased Professional and Technical Services $4,000$8,259$0$3,200 +$3,200 new
400 Purchased Property Services $17,500$14,380$11,800$14,800 +$3,000 +25.42%
500 Other Purchased Services $2,300$2,973$2,100$2,460 +$360 +17.14%
600 Supplies $345,700$429,298$465,000$489,800 +$24,800 +5.33%
700 Property $14,200$1,278$9,000$8,200 −$800 −8.89%
800 Debt Service and Miscellaneous $3,250$6,752$185$400 +$215 +116.22%
Total Expenditures $1,358,417$1,458,078$1,580,638$1,747,027 +$166,389 +10.53%

# Expenditures by Account

Every WSESU Food Service Fund expense listed at the individual UCOA account level: salaries, benefits, purchased services, supplies, and so on.

Detail: 32 expense groups, total $1,747,027 for FY28 Budget

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Code Group FY26 BudgetFY26 ActualFY27 BudgetFY28 Budget FY27→FY28 $FY27→FY28 %
5131 Substitutes $0$10,087$10,000$0 −$10,000 −100.00%
5151 Mid-Management/Supervisor $140,500$144,900$152,145$159,752 +$7,607 +5.00%
5181 Non-Clerical Generalists $454,338$467,351$532,760$604,976 +$72,216 +13.56%
5211 Health Insurance $240,943$227,178$248,120$292,118 +$43,998 +17.73%
5219 HRA $41,800$41,200$41,800$44,000 +$2,200 +5.26%
5220 FICA $45,505$43,520$52,395$59,290 +$6,895 +13.16%
5229 Childcare Tax $2,617$2,388$3,014$3,410 +$396 +13.14%
5234 VMERS $31,229$35,799$35,958$46,122 +$10,164 +28.27%
5239 Retirement - Local $1,320$1,325$1,700$1,700 – –
5251 Tuition Reimbursement $0$0$200$200 – –
5261 Unemployment Compensation $1,747$156$1,872$1,802 −$70 −3.74%
5271 Workers Compensation $4,223$14,657$4,863$5,073 +$210 +4.32%
5281 Dental $5,170$4,908$5,415$7,295 +$1,880 +34.72%
5292 Life $826$778$873$905 +$32 +3.67%
5294 LTD $1,249$890$1,438$1,524 +$86 +5.98%
5349 Other Prof Serv - Local $4,000$8,259$0$3,200 +$3,200 new
5425 Trash & Recycling $8,500$6,650$6,800$6,800 – –
5431 Nontechnlgy Repair/Maint $9,000$7,730$5,000$8,000 +$3,000 +60.00%
5531 Communications $1,800$600$600$960 +$360 +60.00%
5541 Advertising $500$0$0$0 – –
5581 Travel $0$2,373$1,500$1,500 – –
5611 General Supplies $24,000$29,836$35,000$30,000 −$5,000 −14.29%
5623 Bottled Gas $8,200$5,460$10,000$7,000 −$3,000 −30.00%
5626 Gasoline $6,500$630$0$800 +$800 new
5631 Food $280,000$265,858$295,000$300,000 +$5,000 +1.69%
5634 USDA Brown Bag $0$26,497$40,000$27,000 −$13,000 −32.50%
5635 Food - Local $27,000$66,435$65,000$90,000 +$25,000 +38.46%
5636 USDA Fresh Produce $0$34,581$20,000$35,000 +$15,000 +75.00%
5731 Machinery $10,000$0$3,000$3,000 – –
5735 Technology Software $4,200$1,278$6,000$5,200 −$800 −13.33%
5811 Dues And Fees - Staff $750$4,301$185$400 +$215 +116.22%
5813 Bad Debt Exp Write Off $2,500$2,451$0$0 – –
Total Expenditures $1,358,417$1,458,078$1,580,638$1,747,027 +$166,389 +10.53%

What each district pays

The Food Service Fund raises one assessment from the three member districts, and each district votes its own share of it. Together they come to $623,527 in FY28, +4.82% on FY27. The FY28 split is set by each district's Food Service student count, not by anything it chooses to spend.

Food Service Fund assessment by district, FY27 and FY28 Paired bars of the Food Service Fund assessment for each member district, FY27 over FY28. Hartland $138,161 to $133,613, −3.29%; Mt. Ascutney $325,852 to $349,175, +7.16%; Weathersfield $130,862 to $140,739, +7.55%. Hartland FY27 Hartland FY27: $138,161 $138,161 FY28 Hartland FY28: $133,613 $133,613 −3.29% Mt. Ascutney FY27 Mt. Ascutney FY27: $325,852 $325,852 FY28 Mt. Ascutney FY28: $349,175 $349,175 +7.16% Weathersfield FY27 Weathersfield FY27: $130,862 $130,862 FY28 Weathersfield FY28: $140,739 $140,739 +7.55%
Hartland FY27: $138,161
Hartland FY28: $133,613 (−3.29% on FY27, −$4,548)
Mt. Ascutney FY27: $325,852
Mt. Ascutney FY28: $349,175 (+7.16% on FY27, +$23,323)
Weathersfield FY27: $130,862
Weathersfield FY28: $140,739 (+7.55% on FY27, +$9,877)

The whole fund assessment rises +4.82%, but no district moves by exactly that: Hartland −3.29%, Mt. Ascutney +7.16%, Weathersfield +7.55%. The section below is why.

Why the three changes are not the same number

A bill moves for two reasons, and only one of them is about this fund's budget. The fund total accounts for +4.82% and is identical for all three districts. The rest is the district's own share of the assessment moving, shown below. The FY28 shares are exactly each district's Food Service student count for FY26, since a bill is struck on the previous year's count. The FY27 shares were not struck on FY25, so the table below shows the count and the billed share separately rather than treating them as one number.

Share of the Food Service Fund assessment, FY27 and FY28 Dumbbell chart of each district's share of the Food Service Fund assessment, FY27 against FY28. Hartland 23.23% to 21.43%; Mt. Ascutney 54.78% to 56.00%; Weathersfield 22.00% to 22.57%. 15% 20% 25% 30% 35% 40% 45% 50% 55% 60% Hartland Hartland FY27: 23.23% of the assessment ($138,161), on 241 students in FY25 Hartland FY28: 21.43% of the assessment ($133,613), on 225 students in FY26 23.23% → 21.43% −1.80 pts Mt. Ascutney Mt. Ascutney FY27: 54.78% of the assessment ($325,852), on 614 students in FY25 Mt. Ascutney FY28: 56.00% of the assessment ($349,175), on 588 students in FY26 54.78% → 56.00% +1.22 pts Weathersfield Weathersfield FY27: 22.00% of the assessment ($130,862), on 233 students in FY25 Weathersfield FY28: 22.57% of the assessment ($140,739), on 237 students in FY26 22.00% → 22.57% +0.57 pts

The circles are each district's share of the whole assessment in the two years. A district whose share rose pays more than the fund's own +4.82%; one whose share fell pays less. The three shares add to 100% in both years, so one district can only gain where another gives up.

District FY26 students Share of the count Billed share FY27 Billed share FY28 Share effect FY28 bill
Hartland 225 21.43% 23.23% 21.43% −7.74% $133,613 −3.29%
Mt. Ascutney 588 56.00% 54.78% 56.00% +2.23% $349,175 +7.16%
Weathersfield 237 22.57% 22.00% 22.57% +2.61% $140,739 +7.55%
Supervisory union 1,050 100.00% 100.00% 100.00% – $623,527 +4.82%

Share effect is what the shift in share alone did. Apply it to the fund's own +4.82% and you get the change in that district's bill exactly. The FY27 billed shares do not match the FY25 count, so that year is shown as it was billed rather than as the count would imply.

How much of Food Service the districts pay for

The assessment rises in dollars every year, but that is not the same as Food Service leaning harder on the districts. Measured against the whole fund it is 35.89% in FY28, against 40.46% in FY26: the fund is growing faster than the bill is. Everything outside these two lines is earned or reimbursed, so 64.11% of FY28 Food Service is paid for by meal sales and by state and federal revenue.

Assessment and General Fund transfers as a share of the Food Service budget, FY26 to FY28 Two lines on a percentage axis, FY26 to FY28. The supervisory union assessment is FY26 40.46%, FY27 37.64%, FY28 35.69%. General Fund transfers in are FY26 1.33%, FY27 0.00%, FY28 0.00%. 0% 10% 20% 30% 40% 50% FY26 FY27 FY28 Share of the fund 40.46%37.64%35.69% FY26 SU assessment: 40.46% of the fund ($549,671 of $1,358,417) FY27 SU assessment: 37.64% of the fund ($594,875 of $1,580,638) FY28 SU assessment: 35.69% of the fund ($623,527 of $1,747,027) 1.33%0%0% FY26 General Fund transfers in: 1.33% of the fund ($18,000) FY27 General Fund transfers in: 0.00% of the fund ($0) FY28 General Fund transfers in: 0.00% of the fund ($0) SU assessment General Fund transfers in Assessment and General Fund transfers as a share of the Food Service budget, FY26 to FY28 Two lines on a percentage axis, FY26 to FY28. The supervisory union assessment is FY26 40.46%, FY27 37.64%, FY28 35.69%. General Fund transfers in are FY26 1.33%, FY27 0.00%, FY28 0.00%. 0% 20% 40% 60% FY26 FY27 FY28 Share of the fund 40.46%37.64%35.69% FY26 SU assessment: 40.46% of the fund ($549,671 of $1,358,417) FY27 SU assessment: 37.64% of the fund ($594,875 of $1,580,638) FY28 SU assessment: 35.69% of the fund ($623,527 of $1,747,027) 1.33%0%0% FY26 General Fund transfers in: 1.33% of the fund ($18,000) FY27 General Fund transfers in: 0.00% of the fund ($0) FY28 General Fund transfers in: 0.00% of the fund ($0) SU assessment General Fund transfers in

General Fund transfers are the flat line along the bottom. They were budgeted at $18,000 in the earlier years and at nothing from FY27 on, so the assessment is now the whole of the local support this fund receives. Budget basis throughout, so the three points are the same measurement.