Food Service Fund (2370)
Fund balance
What each category means, and why one can be below zero: What makes up a fund balance?
June 30, 2026, Pre‑Audit
| Category | Amount |
|---|---|
| Nonspendable | $78 |
| Prepaid items (bills paid before June 30 for later service) | $78 |
| Restricted | $30,056 |
| Committed | – |
| Assigned | – |
| Unassigned | – |
| Total fund balance | $30,134 |
Board policy
The SU Board has not adopted a fund balance policy.
At June 30, 2026 the fund balance of $30,134 was 2.07% of that year's spending: about 1.1 weeks of operations.
Fund balance as a share of spending, FY25 to FY28
| Year | Ending fund balance | Spending | Share of spending | Weeks of operations |
|---|---|---|---|---|
| FY25 actual | $437 | $1,359,261 | 0.03% | 0.0 |
| FY26 actual | $30,134 | $1,458,078 | 2.07% | 1.1 |
| FY27 budget | $30,134 | $1,580,638 | 1.91% | 1.0 |
| FY28 budget | $30,134 | $1,747,027 | 1.72% | 0.9 |
Fund balance by category, FY25 to FY26
| Category | FY25Audited | FY26Pre‑Audit |
|---|---|---|
| Nonspendable | $437 | $78 |
| Restricted | – | $30,056 |
| Committed | – | – |
| Assigned | – | – |
| Unassigned | – | – |
| Total fund balance | $437 | $30,134 |
Before FY25 this program was an enterprise fund, which reports net position rather than fund balance, so those years have no fund balance categories.
Sources: ERP year-end balance sheet, June 30, 2026, before the audit, for the categories and the FY26 balance; audited financial statements for FY22 to FY25; FY28 Budgets sheet, WSESU-FS tab, for spending and the planned FY27 and FY28 balances. Weeks of operations = fund balance ÷ (the year's spending ÷ 52).