Newport-Mesa Unified School District Report

Food Service Review April 3, 2024 Newport-Mesa Unified School District Michael H. Fine Chief Executive Officer April 3, 2024 Wesley Smith, Superintendent, Ed.D. Newport-Mesa Unified School District 2985 Bear St. Costa Mesa, CA 92626 Dear Superintendent Smith: In June 2023, the Newport-Mesa Unified District and the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agreement for FCMAT to conduct a review of the district’s Food Service Department. The agreement stated that FCMAT would perform the following: 1. Conduct an organizational and staffing review of the Food Service Department, and make recommendations for staffing improvements or reductions, if any. The team will make every effort to provide comparative staffing data for school districts of similar size and structure, and that are also community-funded/basic aid, if possible. 2. Examine the department’s operations including, but not limited to, food preparation, meal service, student participation, staffing, federal and state compliance, menu planning, purchasing, warehousing and food storage, inventory and facilities, and make recommendations for improved efficiency, if any. 3. Evaluate the department’s workflow and distribution of functions and make recommendations for improved efficiency to best meet the needs of the community, if any. 4. Review training and professional development programs for the department’s employees and managers, and make recommendations for improvements, if any. This report contains the study team’s findings and recommendations. FCMAT appreciates the opportunity to serve the Newport-Mesa Unified School District and extends thanks to all the staff for their assistance during fieldwork. Sincerely, Michael H. Fine Chief Executive Officer Michael H. Fine • Chief Executive Officer 1300 17th Street – City Centre, Bakersfield, CA 93301-4533 • Tel. 661-636-4611 • Fax 661-636-4647 www.fcmat.org Table of Contents Table of Contents About FCMAT ...................................................................................................ii Introduction ......................................................................................................iv Background ...............................................................................................................iv Study and Report Guidelines ................................................................................iv Study Team .................................................................................................................v Executive Summary ........................................................................................1 Findings and Recommendations................................................................2 Board Policies and Administrative Regulations ................................................2 Food Services Department Organization ..........................................................3 Job Descriptions .......................................................................................................6 Staffing Issues ...........................................................................................................8 Cafeteria Fund ..........................................................................................................11 Facilities, Distribution and Equipment ...............................................................14 Ordering and Purchasing ......................................................................................15 Meal Program ...........................................................................................................17 Wellness Program ..................................................................................................20 Eligibility and Participation Trends ......................................................................21 Provisions .................................................................................................................23 Federal Funding Compliance ..............................................................................25 Grant Funding .........................................................................................................26 Appendices ....................................................................................................28 Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District i About FCMAT FCMAT’s primary mission is to assist California’s local TK-14 educational agencies to identify, prevent, and resolve financial, human resources and data management challenges. FCMAT provides fiscal and data management assistance, professional development training, product development and other related school business and data services. FCMAT’s fiscal and management assistance services are used not just to help avert fiscal crisis, but to promote sound financial practices, support the training and development of chief business officials and help to create efficient organizational operations. FCMAT’s data management ser- vices are used to help local educational agencies (LEAs) meet state reporting responsibilities, improve data quality, and inform instructional program decisions. FCMAT may be requested to provide fiscal crisis or management assistance by a school district, charter school, community college, county office of education, the state superintendent of public instruction, or the Legislature. When a request or assignment is received, FCMAT assembles a study team that works closely with the LEA to define the scope of work, conduct on-site fieldwork and provide a written report with findings and recommendations to help resolve issues, overcome challenges and plan for the future. 90 80 70 60 50 40 30 20 10 0 FCMAT has continued to make adjustments in the types of support provided based on the changing dynamics of TK-14 LEAs and the implementation of major educational reforms. FCMAT also develops and provides numerous publications, software tools, workshops and professional learning opportunities to help LEAs operate more effectively and fulfill their fiscal oversight and data management responsibilities. The California School Information Services (CSIS) division of FCMAT assists the California Department of Education with the implementation of the California Longitudinal Pupil Achievement Data System (CALPADS). CSIS also hosts and maintains the Ed-Data website (www.ed-data.org) and provides technical expertise to the Ed-Data partnership: the California Department of Education, EdSource and FCMAT. FCMAT was created by Assembly Bill (AB) 1200 in 1991 to assist LEAs to meet and sustain their financial obligations. AB 107 in 1997 charged FCMAT with responsibility for CSIS and its statewide data management work. AB 1115 in 1999 codified CSIS’ mission. seidutS fo rebmuN About FCMAT Studies by Fiscal Year 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District ii About FCMAT AB 1200 is also a statewide plan for county offices of education and school districts to work together locally to improve fiscal procedures and accountability standards. AB 2756 (2004) provides specific responsibili- ties to FCMAT with regard to districts that have received emergency state loans. In January 2006, Senate Bill 430 (charter schools) and AB 1366 (community colleges) became law and expanded FCMAT’s services to those types of LEAs. On September 17, 2018 AB 1840 was signed into law. This legislation changed how fiscally insolvent dis- tricts are administered once an emergency appropriation has been made, shifting the former state-centric system to be more consistent with the principles of local control, and providing new responsibilities to FCMAT associated with the process. Since 1992, FCMAT has been engaged to perform more than 1,400 reviews for LEAs, including school districts, county offices of education, charter schools and community colleges. The Kern County Superintendent of Schools is the administrative agent for FCMAT. The team is led by Michael H. Fine, Chief Executive Officer, with funding derived through appropriations in the state budget and a modest fee sched- ule for charges to requesting agencies. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District iii Introduction Background Introduction Background The Newport-Mesa Unified School District was established in 1966 and serves the cities of Costa Mesa and Newport Beach, California. The district is governed by a seven-member elected board of trustees whose published priorities are to improve academic achievement; expand whole-child support; meaningfully com- municate and engage with constituents; and develop comprehensive facility plans. According an Ed-Data profile, the district serves a diverse population of approximately 17,800 students (2022-23) in 12 preschools, 22 elementary schools serving transitional kindergarten (TK) through sixth grade, nine secondary schools (serving grades 7-12) and an adult education center. Of the district’s stu- dents, 53.65% are identified as either English learners, foster youth, or as eligible for free or reduced-price meals. The profile also indicates the district receives most of its revenues from local property taxes, which provide more funding per student than most other unified districts in California. As a result, its expenditure per stu- dent is near 125% of the statewide average of other unified districts, according to Ed-Data.. Study and Report Guidelines In June 2023, the district and the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agreement for FCMAT to conduct a review of the district’s Food Service Department. FCMAT visited the district on September 26-28, 2023, to conduct interviews with district and school staff, collect data and review documents. Following fieldwork, FCMAT continued to collect and review docu- ments through mid-November. This report is the result of those activities. As part of the study, FCMAT sent surveys to 27 districts that were identified as comparable due to one or more of the following: similar enrollment size, similar free/reduced meal percentage, and proximity to Newport-Mesa Unified. The surveys requested information regarding the food services programs including: the number of sites served; staffing model and hours; operational questions such as whether the program was working under provisions, food delivery method, offerings including catering, and daily meal counts; warehousing and food storage method; and whether they were fiscally self-sufficient and carried a reserve in their cafeteria fund. Ten districts responded to the survey. As the responses varied greatly in content and detail and the data was not verified, only certain items are referenced in this report as found appropriate and relevant. FCMAT’s reports focus on systems and processes that may need improvement. Those that may be func- tioning well are generally not commented on in FCMAT’s reports. In writing its reports, FCMAT uses the Associated Press Stylebook, a comprehensive guide to usage and accepted style that emphasizes con- ciseness and clarity. In addition, this guide emphasizes plain language, discourages the use of jargon and capitalizes relatively few terms. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District iv Introduction Background Study Team The study team was composed of the following members: John F. Von Flue Roy Rico FCMAT Chief Analyst Consultant Leonel Martínez Judy Stephens FCMAT Technical Writer Consultant Each team member reviewed the draft report to confirm accuracy and achieve consensus on the final recommendations. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District v Executive Summary Background Executive Summary The Newport-Mesa Unified School District requested FCMAT conduct a review of its food services program including, staffing, operations, and opportunities, to determine whether it best meets the needs of the com- munity. The program serves a diverse population of nearly 18,000 students in the cities of Costa Mesa and Newport Beach, according to Ed-Data. Through their policies and actions, the district board “recognizes the link between student health and learning and desires to provide a comprehensive program promoting healthy eating and physical activity for district students.” The food services program has been assigned to the elementary Education Department, includes a district nutritionist, and is provided with significant gen- eral fund financial resources to support the program beyond its revenues. A considerable barrier faced by the Food Service Department is staffing. The program has had a signifi- cant number of ongoing vacancies and employees on leave. Along with regular employee absences, the lack of full and consistent staffing hinders its ability to expand food services and offerings. The district has resorted to using a temp agency, which is costly. The service used also does not provide the consistent and trained workers needed by the program. Further, the district’s hiring process for new employees is not successful in filling vacancies in a timely manner. Based on the food service program’s staffing plan and authorized positions, the district would experience low productivity if it were fully staffed. Productivity is measured in meals per labor hour (MPLH), and the industry standard is 30 MPLH. Should the district be fully staffed, FCMAT calculates the productivity would be in the 12-13 range. To improve this, the district could adjust its planned staffing and/or increase the number of meals served. The lack of productivity and the expense of temporary staffing contribute to the excess costs of operating the program. Most of the food service facilities at the district and schools are adequate for preparing and serving needs with the exception of 10 elementary schools, which have small kitchens inadequate for on-site cooking. Warehouse dry food storage is adequate; however, refrigerator and freezer units need repair or replacement. The district complies with the nutritional requirements of its menus. There are opportunities to provide additional or alternative food offerings, but they are somewhat limited because of staffing limitations. Menu cycling and alternative offerings such as scratch cook items, bento boxes, and outside vendor options may also increase participation and satisfaction. Another option to increase student participation is easing the burden in food service lines. The district needs to consider increasing the number of schools participating in the community eligibility provision or the provision 2 alternative method and, for sites not eligible, reducing the time it takes students to be served by increasing staff and/or point-of-sale (POS) stations. The district food service program needs to seek additional funding to help reduce the financial burden on the district or to allow for further support of the program. At least in the near term, staffing will be the most significant barrier for the food service program to reach its full potential. Additional grant funding that aligns with the district’s goals and priorities may help lessen the financial burden incurred by addressing staffing needs. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 1 Findings and Recommendations Board Policies and Administrative Regulations Findings and Recommendations Board Policies and Administrative Regulations The governing board adopts board polices and administrative regulations to establish the framework for a district to operate. As the board directs the work of the district administration, it is essential that policies and regulations are kept updated to comply with legal and requirements, reflect the current direction of the trustees and fit the district’s operational environment. In September 2011, the board adopted Board Policy (BP) 3550: Food Service/Child Nutrition Program, stating it “recognizes the link between student health and learning and desires to provide a comprehensive program promoting healthy eating and physical activity for district students.” In addition to committing to “providing school environments that promote and protect children’s health, well-being, and ability to learn by supporting healthy eating and increased levels of physical activity,” the policy prohibits the promotion of nonnutritious foods and promotes student, faculty and staff access to “a variety of affordable, nutritious, and appealing foods.” At the same time, the board also adopted BP 3551: Food Service Operations/Cafeteria Fund, to authorize the sale of meals, establish the cafeteria fund, encourage cost effectiveness, and require regular reporting of the program’s finances and compliance to the board. This policy also states that the food services pro- gram is intended to be self-supported and not for profit. In support of these policies, the board adopted Administrative Regulation (AR) 3550 in February 2013 and AR 3551 in September 2011 to provide further detail and application of the corresponding policies. The district policies and administrative regulations are accessible via a link on the district website. In reviewing the policies and regulations, FCMAT found that they do not indicate that any reviews or revisions have occurred after their adoption dates. Without review and revision (as needed), the policies can become outdated, out of compliance with legal statutes and/or not aligned with the desires of district governance. Without record of review or revision dates, it is not known when, if ever, they have been reviewed and/or revised. Recommendations The district should: 1. Review and revise policies and regulations as necessary to remain compliant with laws and up to date with board priorities and operational conditions. 2. Document the date of each review and/or revision for each policy and regulation. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 2 Findings and Recommendations Food Service Department Organization Food Service Department Organization The purpose of an organizational structure is to help district administration provide proper oversight and help improve student services while balancing resources.1 Districts have great flexibility in determining the best fit for their organization and may structure the organization to best meet their needs. The organiza- tional design should outline the management process and its specific links to the formal system of commu- nication, authority, and responsibility needed to achieve the organization’s goals and objectives. It should also reflect district priorities and/or the levels of support needed in different areas. Authority in a school district originates with the governing board, which delegates it to the superintendent, who serves as the employer of record and has responsibility for overseeing the district. Through the superintendent, authority and responsibility is then delegated to the district’s administration and staff. FCMAT was provided with a district organizational chart that indicates the district is governed by seven board members who delegate authority to the district superintendent. The superintendent organized a structure that includes six assistant superintendents who oversee the following areas: elementary; sec- ondary; achievement, innovation, and continuous improvement; business; human resources; and special services. The Food Service Department reports to the assistant superintendent, elementary. 2023-24 Food Service Department Organizational Chart Asst Supt Elementary Director Admin Asst Secondary Schools Coordinator Nutritionist Operations/Distribution Manager Supervisor 1. Daft, R. L. (2001). Organization Theory and Design, South-Western College Publishing. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 3 Findings and Recommendations Food Service Department Organization According to the details provided on the district organizational chart: • The food service director reports to the assistant superintendent, elementary and is responsible for overseeing the Food Service Department and supervision of food services to the secondary schools. • The nutritionist is responsible for nutrition education; school wellness policy and assess- ment; and special diets. • The coordinator is responsible for menu development; supervision of food services to half the elementary schools; the after-school snack program; the summer program; and supervi- sion of the operations/distribution manager. • The operations/distribution manager is responsible for overseeing the warehouse; supervi- sion food services to half of the elementary schools; central kitchen operations; and super- vision of the supervisor. • The supervisor is responsible for central kitchen productions and new product testing. The organization of the food service program is unique in that it reports to the Elementary Education Department. Many districts, including those surveyed, find that the food services departments best fit under business services as an ancillary support service to education. Newport-Mesa Unified’s alignment of food services under education may emphasize its recognition of the link between nutrition and learning as stated in BP 3550 and its commitment to a comprehensive program for student health and learning. However, those interviewed could not clearly articulate why the alignment was implemented. Without understanding how they fit in the organization, program staff may not feel as important, connected or supported. Also unique to the program is the nutritionist position. The districts surveyed did not have a position ded- icated to nutrition education. Having this position provides the district with an additional resource and reflects the district’s desire to support nutrition education; however, it is an extra expense to the program. Recommendations The district should: 1. Review and evaluate its organizational structure to ensure it aligns with district priorities and operational needs. 2. Ensure that staff understand the organizational structure and the rationale behind it. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 4 Findings and Recommendations Job Descriptions Job Descriptions Job descriptions should document the expectations and duties of the positions they represent. The dis- trict’s job descriptions include the basic functions of the position, the minimum qualifications, essential duties and working conditions. It is best for job descriptions to be reviewed regularly and revised as needed to meet any changes in conditions or expectations. Outdated job descriptions that do not accu- rately reflect the current requirements, responsibilities, and/or expectations of a position can cause confu- sion, dissatisfaction, and issues with accountability for both the employer and the employee. The district has five management staff positions: director, coordinator, central kitchen operations manager, central kitchen supervisor and the nutritionist. The director, coordinator, and operations manager have supervisory duties over the site nutrition staff and program management. The central kitchen supervisor oversees central kitchen staff. The nutritionist position is primarily a nutrition educator at the schools. FCMAT reviewed all these employees and their job descriptions. The job descriptions of management iden- tify revision dates between 2013 and 2017 and align with the information gathered in interviews with the exception of the nutritionist position. The job description for the nutritionist position is similar to that of an assistant director position. Duties listed include menu planning, nutritional analysis, recipe standardization, staff supervision and evaluation, grant writing, and assuming the director’s role in that employee’s absence. According to interviews, this position has no role in the operations of the Nutrition Department or any supervisory responsibilities. The main purpose seems to be nutrition education in the classroom and the community, and involvement in the district wellness program. It is unique for a Child Nutrition Department to have a position dedicated to nutrition education without any participation in the management or opera- tions of the department. None of the other districts surveyed had such a position. The original date on the nutritionist job description was 2001 with a revision date of 2008. The job descriptions of classified staff positions in the department have not been revised recently. Except for the nutrition cover (floater) positions that were created recently, all nutrition assistant positions were last revised in 2016. As conditions change over time, some of the duties and requirements listed in the posi- tions may become outdated. If the district wants the nutritionist position to remain as primarily a nutrition educator, it may want to con- sider transferring the position (and the salary) from nutrition services and to the Education Department, since it is getting most of the benefit from this position. Otherwise, the job duties as described in the job description should be implemented or updated. Some areas that the nutritionist position could assist the department with are grant applications and food surveys as mentioned in other sections of this report. Recommendations The district should: 1. Review all job descriptions and update as necessary. 2. Determine whether the nutritionist position should more closely align with the duties in the job description or be transferred to the Education Department and remain primarily a nutrition educator. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 5 Findings and Recommendations Staffing Issues Staffing Issues The district’s food service program has significant, ongoing staffing issues. Unfilled positions and staffing leaves — planned and unplanned, short- and long-term — affect the daily staffing needs of the program. A September 20, 2023 district report identified 42 vacant positions in the food service program and another eight workers on extended leave mostly due to workers compensation and other medical reasons. According to the report, most of the vacant positions had requisition dates continuing from fiscal year 2022- 23 and many had been vacant for over a year. The district uses a temp agency to fill its daily staffing needs, but issues remain as the vacancies are not consistently filled, and the workers used are mostly short-term and unskilled. In addition, temp agency staffing costs are higher than the wages that would be paid to district employees, with the agency charging an hourly wage of $35 per staff member ($32 per hour for 10 or more staff member per day). In comparison, a newly-hired employee in a nutrition services assistant I position who works less than four hours per day, chooses the Public Employee Retirement Services (PARS) option over Social Security, and is ineligible for health and welfare benefits would cost the district approximately 19.94 per hour.. The district provides employee compensation, namely wages and hours, that are not competitive enough to attract and retain staffing. The entry-level position in the food service program is the nutrition services assistant I. According to the 2023-24 pay schedule, this position starts at $18.994 per hour and increases annually to reach $23.095 in the fifth year of employment. This appears to be competitive with the current minimum wage at $15.50 for 2023. Recently, Governor Gavin Newson signed Assembly Bill 1228, setting a minimum hourly wage of $20 for fast-food workers (competitor employers for food service workers) begin- ning April 2024. However, in comparing fast-food employment to the district entry-level food service posi- tion, the district is at a disadvantage for several reasons including: • A district food service job would not pay the same or more than the starting job at a fast- food establishment until after the employee has two years’ experience. • Fast-food jobs may provide more hours of employment and/or have more flexibility in work hours. • Fast-food jobs may require fewer qualifications. Hiring Process Barriers in the district’s application and hiring process also contribute to the staffing issues. The district has a continuous online job posting for the nutrition services assistant I position. The application process is also online with no option offered for those who do not have access to the internet. As previously mentioned, the job description has minimum qualifications that require training and experience. To complete an appli- cation, the applicant must create an account and receive an email. The applicant must then respond to the email and agree to a privacy policy. The process goes on to request a resume and information including an address, phone, email address; driver’s license data, Social Security number; work experience; education; licenses and skills; and references. Once this information is provided, the application requests responses to 28 regular and 11 supplemental questions. The district’s hiring process is limiting in accessibility, confusing and overly burdensome to entry-level applicants. The process gives the impression that successful applicants must meet experience and educa- Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 6 Findings and Recommendations Staffing Issues tion requirements and thus discourages people from applying. The district’s recruiting and staffing issues may be partially caused by this process. The district needs to resolve its staffing shortages to provide a consistent workforce for its food service program. Without staffing stability, the district will continue to struggle with having reliable and trained staff to provide food services and will be reluctant to add to the food services or offerings. In addition, using a temp agency can be costly and does not provide for consistent and trained staffing for the longer term. Recommendations The food service program should: 1. Collaborate with the Human Resources Department to strategize options for filling vacant positions and improving staffing stability. 2. Collaborate with the Human Resources Department to address any compensation issues limiting the attraction and retention of staff through a review of hourly pay and hours of employment. 3. Collaborate with the Human Resources Department to address the barriers in the employment application process for entry-level positions. Training and Professional Development All food service personnel require regular ongoing training to best perform their jobs. The United States Department of Agriculture (USDA) has established minimum training requirements for school food service personnel. These requirements became effective on July 1, 2015, and mandate professional standards and annual training requirements for child nutrition directors, managers, and staff. The annual training hours required vary with each position and/or the number of hours worked. Training needs to be documented and is evaluated during state administrative reviews. Information about this mandate and training resources can be found at: https://www.cde.ca.gov/ls/nu/pd-psbyposition.asp. The district provided extensive details of the mandatory trainings for staff offered both in person and online throughout the year. It seems to be aware of the requirements and necessary documentation, and required food safety trainings and certifications are well documented. Nutrition services managers indicated the only regular meetings they have with staff are at back-to-school time and the end of the year. They may have two or three other meetings with site leads throughout the year as well, depending on the need. A district the size of Newport-Mesa Unified needs to have more frequent meetings between management and lead staff throughout the year to hear staff concerns and to reinforce district expectations. These meetings can also be used to provide more training in areas manag- ers have identified as lacking during site visits such as students not taking a complete meal. Other topics desired by management or by site leads such as changes in menus or products can also be discussed. Brief training sessions could be conducted during these meetings in areas deemed necessary. Ideally, the department would hold regular meetings with the site leads monthly. Separate meetings with elementary and secondary staff could be held if this is desired and beneficial. This time invested can help avoid prob- lems and ensure clear communication with site staff. Regular site visits by management are vital. The director has oversight of the secondary schools and visits at least one site a week. The coordinator and operations manager have oversight of the elementary Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 7 Findings and Recommendations Staffing Issues schools, and each visit at least one elementary school every week. With the number of sites in the district, both managers need to schedule visits twice weekly to have a thorough understanding of activities at the sites. The district plans to make many menu improvements, and frequent site visits are critical to assess which are feasible. Recommendations The district should: 1. Continue with the mandatory trainings, certifications and documentation. 2. Increase the number of site lead meetings, preferably to once a month. 3. Require that managers schedule visits to sites at least twice weekly to observe, retrain and assess which menu or service changes are feasible. Productivity The Food Service Department provides for the district’s preschool through grade 12 students at 32 schools. The district has a central kitchen that prepares and delivers food to the elementary schools daily. Ten elementary schools have kitchens that are too small to prepare and heat foods. The elementary sites include Adams, California, College Park, Killybrooke, Paularino, Pomona, Sonora, Victoria, Whittier and Woodland, which are sent hot meals in warming carts. The other elementary schools prepare and heat their own food. All elementary sites are supplemented with entree salads and sandwiches from the central kitchen four days a week. The high schools and middle schools prepare their own meals. Most of the food is heat and serve, but they assemble some semiscratch preparation of entrees and a variety of sandwiches and entree salads. The food service program has 149 authorized positions for staff in addition to management positions. Compared to the staffing plan, the department has a severe labor shortage and inconsistency in staffing. Approximately 50 of the authorized positions are either vacant or held for a leave of absence. Additionally, the program regularly experiences a high number of employee absences. The district provided FCMAT with documentation on the number of planned hours used daily for central kitchen staff and site staff. The planning document does not reflect actual daily staffing at the sites due to vacancies and absences, but it includes the number of hours budgeted and provides the only consistent way to analyze labor ratios. Meals per labor hour (MLPH )is the usual assessment of productivity in staffing. The industry standard is 30 MPLH. The MPLH can be influenced by local conditions, production methods, type and the number of food offerings, and delivery or serving method. Sites requiring multiple points of sale sometimes need more labor during meal serving times; therefore, the acceptable range may decrease to 20-25 MPLH. Districts with a central kitchen should be able to increase their MPLH into the high 30s or more. As mentioned, the district’s central kitchen prepares all the food for 10 elementary schools and sandwiches and entree salads for all 22 elementary schools. In the MPLH analysis, staff hours in the central kitchen are divided among the elementary schools as a percentage based on the level of service provided by the central kitchen. For the analysis, 80% of the central kitchen staff hours are assigned to the schools where all meals are delivered, and the remaining 20% are added to the other elementary sites. Breakfast meals and after-school snacks are much simpler to prepare and serve than lunch. Therefore, using a portion of a full meal or a meal equivalent (MEQ), they are counted as half-meal for breakfast and one-third meal for Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 8 Findings and Recommendations Staffing Issues snacks. Secondary schools are autonomous in their preparations; therefore, no central kitchen staff hours are attributable to them, and only their site staff hours are used in MPLH calculations. An MPLH analysis using planned staffing and actual meals served was conducted for all sites for October 2022, and May and October 2023. The results were similar, with elementary school averages of 14 to 15 MPLH, secondary at nine and 10 and district averages of 12 to 13. See table below and spreadsheets in Appendix B for more detail. Total Hours (Including Central Elem. Avg. Sec. Avg. Dist. Avg. Month/Year Total MEQ Kitchen) MPLH MPLH MPLH Oct 2022 8602 696.25 14 10 12 May 2023 9119 696.25 15 10 13 Oct 2023 8570 696.25 15 9 12 These numbers are well below the industry MPLH standards and indicate excessive staff hours for the number of meals produced. The productivity could be improved by implementing fewer staff hours or more meals served. The district needs to review its staffing at all sites and decide what levels are appropriate. Survey responses from other school districts about classified nutrition staff were not specific or consistent enough to compare staffing levels and productivity. However, surveys indicated many districts were similar to Newport-Mesa Unified as they also had central kitchens that prepared food for some of the schools and some schools that prepared their own food. Survey responses indicated the districts do some scratch cook- ing and some heat-and-serve cooking. With the current shortage and inconsistency of work staff, it is difficult for the district to add to its food service offerings, including providing scratch cooking or special menus. With a more stable work force, the district could perform some scratch cooking and/or create the additional menu items it desires, such as those similar to popular restaurants. The district could also consider selling a la carte items since any menu changes that attract more students, thus increasing participation, will improve the MPLH equations as well as revenue. During site visits and through reviewing district reports, FCMAT observed that breakfast participation is low in some schools, which affects productivity and may be an indicator of satisfaction and/or accessibil- ity. To increase participation, it may be advantageous to introduce breakfast in the classroom or serve this meal at morning recess (also known as “nutrition break”) wherever possible. Many districts have seen large increases in participation when either of these options is implemented. Morning nutrition is important to a child’s ability to concentrate and learn, and with the district’s interest in the nutritional well-being of the students, this change may be worth considering. Before filling the vacant staff positions, the district needs to update its planned staffing levels to reconsider whether each position is necessary or could be eliminated. Many secondary sites have multiple vacancies and low MPLH, which presents an opportunity to reduce the number of authorized positions before hiring. The district should also consider reassigning staff from some sites to ensure vital vacancies are filled at other sites. Yet another option is to combine some of the vacant positions with positions already staffed to give current staff more hours. This would fill the program needs and may help stabilize the workforce. Site service needs and productivity levels (MPLH) could both be used to make these determinations. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 9 Findings and Recommendations Staffing Issues Recommendations The district should: 1. Review planned staffing at all sites and consider changes. With the number of vacancies, consider eliminating and/or relocating some planned staff to other schools. 2. Consider combining some of the hours from vacant positions to those of current staff to create longer-hour positions. 3. Consider options for increasing participation with menu changes, such as: breakfast in the classroom or during midmorning nutrition break or recess, a la carte options, and foods similar to popular restaurants. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 10 Findings and Recommendations Cafeteria Fund Cafeteria Fund The district maintains a special fund to account separately for cafeteria revenues, expenditures, and bal- ances, as authorized by BP 3551. These funds are authorized by the California School Accounting Manual (CSAM) and generally accepted accounting principles (GAAP). They are intended to be a self-balancing set of financial accounts segregated from other funds to account for special activities with specific laws, restric- tions and purposes. This cafeteria fund is also known as Fund 13. FCMAT reviewed the district’s Fund 13 fiscal reports for years 2021-22 through the current approved budget for 2023-24. The chart on the following page shows the district’s food service fund expenditures and fund balances realized and projected for the years reviewed. Overall, Fund 13 experienced a decrease in revenues and an increase in expenditures. With COVID-19, additional federal support funds were realized for 2021-22 that were not sustained in subsequent years. In addition, costs have significantly increased in years 2022-23 and 2023-24. The chart demonstrates that the district’s food service program has not been self-sustaining, and the dis- trict has been making significant and increasing contributions to the program. These contributions are iden- tified as “transfers in” on the chart. All but one of the survey responses received reported that the districts were self-sufficient and required no contribution from the general fund to operate. According to interviews with district leadership, the contributions are intentional and made to provide desired services to the students and community. Per BP 3551, “[t]he Governing Board intends that, insofar as possible, school food services shall be a self-supporting, nonprofit program.” District practices need to consistently adhere to board policies. Deviation from policy can be seen as failure to adhere to board direc- tion. Therefore, the policy either needs to be followed, or amended by the board to align with the current direction of the district administration. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 11 Findings and Recommendations Cafeteria Fund Fund 13 Estimated Actuals Budget Budget Actuals 2021-22 2022-23 2023-24 Revenues Federal $8,487,219 $4,344,700 $4,759,061 State $445,875 $2,642,288 $3,983,102 Local $22,605 $60,000 $110,000 Total $8,955,699 $7,046,988 $8,852,163 Expenditures Salaries and Benefits $5,462,063 $6,169,149 $7,133,666 Supplies $3,169,960 $4,326,822 $4,665,354 Services and Operating $43,352 $98,210 $(4,100) Capital Outlay $168,361 $15,000 $100,000 Other Outgo $309,823 $540,688 $596,822 Total $9,153,559 $11,149,869 $12,491,742 Excess (deficiency) $(197,860) $(4,102,881) $(3,639,579) Transfers in $431,930 $3,615,021 $3,639,579 Fund Balance Beginning $449,620 $683,691 $195,831 Increase (decrease) $234,071 $(487,860) - Ending $683,691 $195,831 $195,831 Reserve (Percent of expenditures) 7.47% 1.76% 1.57% Source: Standardized Account Code Structure (SACS) forms for 2022-23 unaudited actuals and 2023-24 July 1 budget. Analyzing the Fund 13 budget information above, FCMAT found the largest budget increases were in sup- plies expenses, which increased by nearly $1.5 million or 47% from 2021-22 to 2023-24, and employee com- pensation costs, which rose by over $1.6 million or 30% for the same period. These increases are mostly due to changes in the cost of goods and employee compensation experienced in the overall economy, which are expected to continue in the foreseeable future. Many cost increases may be unavoidable under current conditions. As education funds are finite, any inefficiencies in one program can burden resources that could be used in other programs. Therefore, the district needs to make every effort to ensure efficient use of resources in every program, including food service. Considerations influencing food service reve- nues, costs and efficiencies are discussed in other sections throughout this report. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 12 Findings and Recommendations Cafeteria Fund Recommendations The district should: 1. Consider reviewing and revising BP 3551 to ensure it is aligned with board priorities and with the current direction of district administration. 2. Regularly review the cafeteria fund to ensure district priorities are reflected in the budget. 3. Seek opportunities to increase funding and control costs (refer to other sections of this report for details.) Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 13 Findings and Recommendations Facilities, Distribution and Equipment Facilities, Distribution and Equipment During fieldwork, FCMAT visited several of the district’s food preparation locations, many of its serving facilities, the central kitchen, and the food service warehouse. The team observed the condition and functionality of the kitchens, serving areas and multipurpose rooms. The cleanliness of each location was satisfactory, and the food service staff seemed to take pride in the kitchens and were interested in keeping them in good working order. Ten elementary schools have small kitchens and cannot cook on-site should the district determine to do so. Most of the other schools visited have adequate workspace, serving lines and cafeteria eating areas spacious enough for the food service program’s needs. At most of these schools, staff confirmed that the workspaces and kitchen designs are adequate, with the exception of the need for proper equipment to prepare more meals on-site. The food service warehouse and delivery system consist of one lead warehouse employee and six delivery driver positions who are supervised by the child nutrition operations/distribution manager. All the drivers work on food service distribution duties and district warehouse operations. The operations/distribution manager also supervises half of the elementary sites and oversees the central kitchen operations. The central kitchen’s food service dry storage warehouse is adequate and equipped with multilevel racks, but improvements could be made. According to interviews with staff, the refrigerator and freezer units were built during the late 1980s and need to be replaced. Interviews with staff indicated that condensation buildup between a walk-in refrigerator and warehouse wall was causing considerable damage. Plans are being developed to replace and modernize all the refrigeration equipment at the central kitchen. The central kitchen is divided into three major production areas: hot food preparation, sandwich produc- tion, and salad production. It is equipped with convection ovens and other pieces of equipment normally seen in a bulk production kitchen. The department recently purchased a food packaging machine but has been unable to use it because of the staff shortage. Meals are prepared, placed in hot transport carts, and transported to the 10 elementary sites that have small kitchens and cannot cook meals on-site. The remain- ing elementary and secondary sites cook breakfast and lunch on-site. Interviews with staff indicated that the central kitchen operation lacks the space, equipment, labor, and capacity to cook more scratch items for the 10 elementary schools that receive its meals. Adequate facilities and equipment are needed for efficient function of the food service program, and the district needs to provide the tools for proper handling and storage of food items and efficiency in prepara- tion and distribution of meals. Recommendations The district should: 1. Evaluate the equipment needs of sites that cannot produce meals and develop a plan to provide proper equipment for the services desired. 2. Make it a priority to complete the repairs or remodeling of the refrigeration walk-in unit and warehouse to prevent further damage to facilities. 3. Ensure that the refrigeration/freezer units’ modernization project for the central kitchen is completed. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 14 Findings and Recommendations Ordering and Purchasing Ordering and Purchasing The lead warehouse worker controls the district’s food and supplies inventory. Interviews with staff indi- cated that inventory systems are manually maintained, but all options are being considered to automate the system. The elementary and secondary sites submit their orders for supplies, condiments, supplemental menu items, and after-school snacks via a clipboard system. In this system, orders are written on forms attached to clipboards that are collected daily as deliveries are made and returned to the warehouse to be fulfilled the following day. The district does not maintain written purchasing procedures. Procedures should be documented and identify individual staff responsibilities. Without this detail, accountability for ordering and compliance will be difficult to enforce. The central kitchen primarily orders fresh produce from the USDA Department of Defense (DoD) Fresh Fruit and Vegetable Program, and after an open purchase order is issued, USDA enti- tlement funds are used to make these purchases. When the department’s entitlement funds are exhausted or product is not available, an informal price solicitation is made from several commercial suppliers. The lowest priced supplier is used. Elementary sites order produce from the central kitchen by submitting a daily Transport Record and secondary schools do so using a Secondary Requisition Form. All sites are provided with a Vegetable Ordering Guide to determine serving sizes and estimated number of servings per case, and all schools are responsible for placing milk deliveries from Hollandia Dairy for each school day. Orders for milk delivery the following school day may be placed online or by calling an 800 number provided by the vendor. These are acceptable and common ordering practice and work well for the depart- ment and sites. Purchasing is an extremely important function in a food service program. The goals should be to acquire the best price for needed items and to use vendors that provide quality service. The best way to accom- plish these goals is through implementation of best practices and procedures for bids and quotes. Some districts have found it advantageous to form food service purchasing cooperatives with other districts to increase purchasing power and decrease the administrative burden of duplicated paperwork. In some cases, the use of a cooperative may not be advisable because of the large geographical distances between participating districts. Piggybacking is another method for procurement of goods and services that can help the district secure competitive pricing. It is authorized in Public Contract Code Section 20118 and allows school districts to make purchases using the bid awarded by another public agency or corporation if the board determines it is in the district’s best interest. Education Code (EC) 38083 allows districts to purchase perishable food- stuffs and seasonal commodities needed to operate cafeterias in accordance with the rules and regulations adopted by the governing board, notwithstanding any Education Code provisions that conflict. The food service program is a member of the Super Co-Op purchasing group. The San Mateo-Foster City School District is the lead district for this cooperative with authority to contract for USDA foods and related services on behalf of member districts. The district is also a member of the South Orange County purchas- ing group for processed commodities and commercial snack and beverage products. Gold Star Foods is the distributor for both purchasing groups. The program is also part of the Beach Cities Nutrition Services Cooperative for paper products and cleaning supplies. For dairy products, the department uses the piggy- back option contained in the Capistrano Unified School District contract with Hollandia Dairy. As part of the requirements for receiving federal funds, purchasing must comply with the Buy American Provisions (Title 7, Code of Federal Regulations Sections 210.21(d) and 220.16(d)/ USDA Food and Nutrition Service Policy), which requires “that a school food authority purchase, to the maximum extent practicable, domestic commodities or products.” Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 15 Findings and Recommendations Ordering and Purchasing The California Department of Education (CDE) is required to perform an off-site procurement review a minimum of once every eight years for all public-school districts, charter schools, and county offices of education. The CDE conducted a procurement review of the food service program’s purchasing practices for the fiscal year ending in 2022-23. The district provided FCMAT with a copy of the Procurement Review Executive Summary dated June 7, 2023. The following is a list of the findings: 1. For formal purchases, the department did not conduct a cost or price analysis prior to solicitation. 2. The Informal Bid or Request for Proposal (IFB/RFP) was not in compliance. It did not identify all the specifications, evaluation factors, and their relative importance, with price being the primary factor. 3. Several invoices exceeded the $10,000 per transaction federal micropurchase threshold. Board policy does not have language increasing the threshold to a higher amount. Effective August 1, 2018, the federal micropurchase threshold was increased from $3,500 to $10,000 per transaction. 4. The department did not provide a Code of Conduct policy. 5. The department did not submit a copy of its Procurement Procedures as required by the CDE. 6. The Buy American Provision is not included in any procurement documents and the requirement to document the use of non-domestic food exceptions. All the identified errors should have been corrected immediately to comply with state and federal law regarding the procurement of goods and service for the food service program. Documentation confirming the corrections must be provided for the CDE’s next procurement review of the food service program. Recommendations The district should: 1. Consider piggybacking for produce items with a recently awarded bid for potentially better pricing. 2. Develop and implement written procedures that clarify who is responsible for food service procurement. Documents reviewed by FCMAT only state that the central kitchen places orders for the department. 3. Ensure that all procurement reviews findings are corrected immediately to comply with federal and state procurement law. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 16 Findings and Recommendations Meal Program Meal Program Menu Compliance The district participates in the National School Lunch and Breakfast programs, which are regulated by USDA and the CDE. During the federal reauthorization of the programs in 2010, regulations were updated with the most comprehensive changes to the program in 15 years. Initial guidelines became effective in the 2012-2013 school year. Section 9(a)(4) of the Richard B. Russell National School Lunch Act (NSLA) requires that school meals reflect the latest Dietary Guidelines for Americans (Title 42, United States Code Section 1758(a)(4)). In addition, Section 201 of the Healthy, Hunger-Free Kids Act of 2010 amended Section 4(b) of the NSLA to require the USDA to issue regulations to update the meal patterns and nutrition standards for school lunches and breakfasts based on the recommendations issued by the Food and Nutrition Board of the National Research Council of the National Academy of Sciences (Title 42 United States Code Section 1753(b)). The following website contains additional information regarding these issues: https://www.cnips.ca.gov/Splash. aspx The regulations seek to increase the availability of fruits, vegetables, whole grains, and fat-free and low-fat milk on school menus; reduce the levels of sodium, saturated fat and trans fat in school meals; and meet the nutritional needs of school children within specified calorie requirements. The intent is to provide meals that are high in nutrients and low in calories, which better meet students’ dietary needs and protects their health. In addition to higher fruit and vegetable requirements, districts must offer a wide variety of vegetables, including specified weekly amounts of vegetable subgroups, which include dark green, red/orange, starchy, and legumes. While this is positive nutritionally, it has complicated menu planning and to some extent, stu- dent acceptance. A full cup of fruit must be offered at breakfast. At lunch, a half-cup of fruit, three-fourths cup (kindergarten through grade eight) and one cup (grades nine through 12) of both fruit and vegetables must be provided. Students must take at least one half-cup of fruit or vegetables with both breakfast and lunch regardless of whether they want it. Districts have seen an increase in waste due to this requirement. Menus must meet nutritional guidelines for calories, fat, trans fat and sodium, and these guidelines vary depending on the age group. Menus must be analyzed to ensure they meet the requirements. Detailed information on menu requirements can be found in the charts included in this report and at the following website: http://www.cde.ca.gov/ls/nu/he/smi.asp. An “offer versus serve” menu plan option is also part of the meal requirements. This means that a certain number of items must be “offered” to students, and a certain minimum number must be “served” to stu- dents. “Served” also refers to those items taken by students. The regulations dictate that five items must be offered at lunch and four at breakfast, but students are only required to take three at each meal. They may also take all the items if desired. Other than the requirement that one of the three items taken must be a fruit or vegetable, students may choose or refuse whatever they want. The purpose of offer versus serve is to provide students with choices and an option to refuse items they do not intend to consume and to prevent waste (and extra expense) of these items. The district is aware of this and usually practices it. In observations at some secondary sites, members of the FCMAT study team noticed that some students were going through the line without the complete meals. In some cases, nutrition staff did not see this, and in others, they appeared to observe and allow it. Regular training and site observations by supervisors should be conducted to ensure this regulation is being followed. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 17 Findings and Recommendations Meal Program A FCMAT analysis of menus and nutritional content found that the district is following regulations and meeting nutritional targets. According to district management, nutritional analysis is reviewed and adjusted with any menu changes to ensure they remain in compliance. Should menus not meet nutritional guidelines, corrective action will be required, or ultimately reimbursement for meals may be disallowed. Menu Opportunities The menus consist mainly of prepackaged items, but some are prepped from scratch or semiscratch, mostly at secondary sites. Semiscratch is combining some commercially prepared foods such as sauces and pre- cooked meats with rice, beans or pasta to make items such as pastas, burritos, chili and sandwiches. Elementary school breakfasts only include cold items such as cereals, breakfast bars, yogurt and granola, bagels, and banana bread. Fruit and milk are also offered. At lunch these schools have one hot entree, a district-made entree salad and sandwich, plus fruit, vegetables and milk. The secondary sites generally have a hot entree as well as a variety of cold items for breakfast. Lunch menus generally offer at least two hot entrees plus a variety of cold items – freshly made sandwiches, entree salads and yogurt parfaits, and sides of fruits, vegetables and milk. The menu cycles at all sites are just three weeks, which results in repetition. Many districts offer menu cycles of four to six weeks. The reason given for a short menu cycle is limited freezer space; however; this issue could be addressed by extending the cycle to include more weeks. This could be accomplished by repeating foods throughout the cycle and rotating in a few new items to avoid monotony. The district’s goal is to upgrade the menus with better food and more scratch cooking. The problem is agreeing on a definition of “better” since everyone’s perception is different. Although many districts want to introduce scratch cooking, the results are sometimes unappealing to students if it includes unfamiliar foods. The district needs to survey students, parents, and others about the types of foods they want to see included on the menu. The meals served by the district are typical of most schools, and FCMAT’s obser- vations indicate the students enjoy them. Since the job description of the nutritionist includes conduct- ing food surveys, this position should work with other nutrition managers to conduct and analyze these surveys. The Nutrition Department’s inconsistent labor force makes scratch cooking difficult, but a few approaches could be effective. District staff members indicated they will start sending bulk food to elementary schools two times a week instead of providing only packaged foods. October menus reflect this goal. The new bulk items include breakfast items such as breakfast pizza, French toast or waffles with sausage and breakfast sandwiches. Lunch additions include chicken nuggets, crispy chicken drumsticks, breaded mozzarella sticks with marinara sauce, and macaroni and cheese. Serving these items presents a challenge to sites if labor shortages continue. Additional staff will be required to scoop food onto individual trays as students come through the line, and more cleanup will be necessary. However, the appeal of homemade food may prove to increase participation and satisfaction. Further, bulk items cannot be added to nutrition breaks due to time and logistics constraints. To add variety, the district could introduce a few new food items at a time. One example mentioned by staff is bento boxes with meats, cheeses, hardboiled eggs, breads, fruit and vegetables and other items. Staff members could alternate some simple boxed lunches into the sandwich and entree salad rotation that they already provide. Divided containers with lids are available from paper suppliers and could be used rather than the wrapping machine until enough trained staff is available. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 18 Findings and Recommendations Meal Program Staff members indicated they would like to serve other items such as foods from local vendors including pizza, Pick-Up Stix, Subway and other favorites. However, these vendors may find it difficult to supply the quantities needed and meet nutritional requirements. Requesting nutritional information about vendor foods can allow the district to determine if the foods can fit into the menu while maintaining nutritional com- pliance. To make it more feasible for vendors to provide the quantities needed, the district can rotate the days that these are offered at various schools. Another concern in using outside vendors is the increased cost and the probability that more students would want these items, thus increasing meal lines. These concerns are valid but should be considered along with the likely increase in revenue from participation reimbursements. Some of these items could also be sold separately with prices set to cover costs. These changes could provide variety and encourage higher participation without requiring extra labor. The district wants to offer foods with greater appeal to students, so cost may not be as important as student satisfaction and increased participation. Recommendations The district should: 1. Conduct regular supervisor visits to sites during mealtimes to help ensure regulations like offer versus serve are followed. 2. Continue following regulations and ensuring nutritional compliance through regular observations and analysis. 3. Consider increasing the number of weeks in the menu cycle to four to six. 4. Continue efforts to add some simple scratch or semiscratch cook items to the menu offering. 5. Consider adding items to the menu such as bento boxes substituted into the current sandwich and entree salad rotation. 6. Consider adding some outside vendor foods (e.g., pizza, Pick-up-Stix, Subway) to the menu on a limited basis or sold separately. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 19 Findings and Recommendations Wellness Program Wellness Program School districts participating in the National School Lunch Program have been required to have wellness committees since 2006. This regulation was part of the Child Nutrition Reauthorization Act of 2004 and was expanded in The Healthy Hunger-Free Kids Act of 2010. Newport-Mesa Unified policy covers the requirements established in legislation, including goals for nutrition education and physical activity, and nutrition guidelines for all foods available on campuses. The district wellness requirements also designate that the committee is to include parents/guardians, students, food service employees, physical education teachers, school health professionals, board members, school administrators, and members of the public. More information about requirements of a district wellness policy and suggestions for implementing one are available on the CDE website: http://www.cde.ca.gov/ls/nu/he/wellness.asp. The district’s wellness committee members include the nutrition services director, coordinator, nutrition- ist, nutrition services administrative assistant, a student, a teacher (who also has children in the district), a board member and the director of health services. The district policy follows guidelines, and many areas are being addressed, such as nutrition education and the nutrition standards in the meal program. The nutrition services website contains a great deal of nutrition education materials. The COVID-19 pandemic interrupted the progress of the wellness program, but it is becoming active again as evidenced by the com- mittee’s meeting in May 2023 to review and update the policy and goals for improvement. Among the items considered by the committee were menus, student satisfaction, and classroom birthday parties. As discussed in previous sections of this report, the menus are determined by nutrition require- ments, staffing, food availability, and cost. Student input and the low level of participation indicate some level of dissatisfaction with current menus. Classroom birthday parties are always a contentious topic. Some parents and teachers feel they should be able to serve whatever treats they want; others want none or only healthy options. Since these treats are not sold or part of the school nutrition program, no regula- tions govern them. Therefore, this is a district decision. To better understand the extent of wants and con- cerns, the committee should create and distribute surveys about the menus and birthday parties and any other related topics. With so many nutrition services staff on the committee, it should be able to structure questions that reflect requirements as well as encourage feasible responses. Teachers, board members and health services should provide input on classroom parties. A Triennial Wellness Assessment was completed in June 2023, which is posted on the nutrition services website. It lists wellness goals and how well the district met them, as well as curriculum used in wellness teaching. The district has identified its accomplishments and areas for improvement. This is clearly stated in the assessment, which indicates that the wellness program is working towards its goals in nutrition, school safety, and fitness. Recommendations The district should: 1. Continue to support an active wellness committee with regular meetings and assessments. 2. Consider surveying students, parents, and district staff to identify their food service wants and needs. The survey should be structured to include some background of regulations to inform respondents and encourage feasible responses. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 20 Findings and Recommendations Eligibility and Participation Trends Eligibility and Participation Trends FCMAT visited numerous schools to observe food service and meal participation for breakfast, nutrition break and lunch. Most of the serving lines flowed smoothly, especially at the elementary sites. However, at Corona Del Mar High School, the lines were congested and slow due to the limited number of POS stations for students to enter their personal identification numbers (PINs) after choosing their reimbursable meal items. Interviews with staff indicated that although the lunch meal service is 30 minutes, students are not willing to wait longer than 10 minutes. With the Universal Meal Mandate, all students now have access to meals at no cost. Additional POS stations and staff members to serve would likely increase the speed that students go through the meal service lines. Beginning in the 2022-23 school year, California became the first state to implement a statewide universal meals program for students. Starting on July 1, 2022, EC 49501.5 required public school districts, county offices of education, and charter schools that serve students in grades TK-12 to provide two meals free of charge (breakfast and lunch) during each school day to students who request them, regardless of their free or reduced-price meal eligibility. The CDE will reimburse local educational agencies (LEAs) for all nonreim- bursed expenses accrued in providing federally reimbursable meals to students, if the LEA participates in the School Breakfast and National School Lunch programs and serves USDA reimbursable meals. LEAs are still required to abide by federal regulations and guidelines, because universal meals are meant to sup- plement, not replace, the federal school nutrition programs. Under EC 49501.5, the meal reimbursement amount will not exceed the difference between the federal and state free reimbursement rates. Additional state reimbursements are provided for reduced-price and paid meals to ensure LEAs receive the same reimbursement for those meal categories as they would for meals served at the state reimbursement rates for free meals. More detailed information regarding the California Universal Meals Program can be found at: http://www.cde.ca.gov/ls/nu/sn/cauniversalmeals.asp. The study team compared student eligibility and the average number of meals served per day districtwide in October 2022 to eligibility and participation in October 2023. Prior fiscal years were not included in this analysis because they would not reflect the impact of the Universal Meal Mandate (universal feeding) to the district meal programs. Eligibility Trends Year Student Eligibility Difference in Eligibility 2022-23 18,233 - 2023-24 19,606 1,373 students / 8% increase Sources: 2022-23 and 2023-24 October reimbursement claims; rounding used in calculations; Harper Preschool not included in calculations. Eligibility data from 2022-23 through the current year indicates an increase of 8% in the district meal pro- grams. According to district staff, most of the schools have an increase in eligibility in October because direct certification is performed in the middle of that month. As the school year progresses, the number of new-directly certified students decreases, which leads to a significant reduction in program eligibility. Daily breakfast and lunch participation was compared for October 2022 and October 2023 with the fol- lowing results: the number of students participating in the breakfast and nutrition break programs has increased by 12% and lunch participation has increased by 10%. Not all the schools offer a nutrition break. For those sites that do, site staff noted a significant increase in participation compared to other schools. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 21 Findings and Recommendations Eligibility and Participation Trends Meal Participation Trends Year Serving Days Breakfast Daily Avg. % Increase Lunch Daily Avg. % Increase 2022-23 21 69,573 3,313 142,477 6,783 2023-24 21 77,605 3,695 12% 156,060 7,431 10% Sources: 2022-23 and 2023-24 October reimbursement claims. Notes: Rounding used in calculations; Harper Preschool not included in calculations. Many factors can affect participation, including an increase or decrease in enrollment or eligibility, menus, the time of day meals are offered, bus schedules, and the speed of serving lines. Demographics may pre- vent an increase in participation because some students in higher-income schools may prefer to order food from off-campus vendor, instead of eating school meals. However, the district needs to identify the issues and consider modifications to change this pattern. For example, more student taste-testing activities could be scheduled periodically at those schools to allow students to sample new products, and the food service program could be promoted at wellness committee meetings where parents and students can identify the benefits of school meals. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 22 Findings and Recommendations Provisions Provisions In an effort to reduce the amount of paperwork at the local level, in the 1980s Congress incorporated into Section 11(a)(1) of the National School Program Act three alternative provisions (Provisions 1, 2 and 3) to the standard requirements for annual determination of eligibility for free and reduced-priced meals. Another alternative method for claiming student meals is called the Community Eligibility Provision (CEP) and is available to all school districts. CEP is a four-year alternative meal counting and collection procedure. Participation in the CEP also reduces paperwork and other administrative burdens at the local level by simplifying the traditional operating procedures for meal eligibility and meal counting while eliminating the meal application process. Schools and LEAs with a minimum identified percentage that is greater than or equal to 40% in the prior school year may participate in the CEP program. Effective October 26, 2023, the USDA reduced the minimum identified student percentage (ISP) from 40% to 25%. The ISP is the percentage of students who are directly certified to receive free meals. This means that LEAs, schools, and groups of schools will only be required to have a minimum ISP of 25% to be eligible to participate in the CEP. Additionally, eligibility for a grace year is lowered for schools or groups of schools who are in year four of the CEP cycle and have an ISP of less than 25% but equal to or greater than 15%. When considering participation in the CEP, LEAs are encouraged to consider their ability to provide meals at no cost to students and cover LEA operating costs. If the total amount of federal assistance available does not fully cover the gap, LEAs must use nonfederal funds to do so. In California, supplemental state reimbursement is provided to cover the gap between meals claimed at the paid rate and meals claimed at the free rate. The California Universal Meals Mandate required LEAs with high-poverty schools to adopt a federal universal meal service provision, such as the CEP or Provision 2. A school is considered high pov- erty if the site is eligible to operate under the CEP. This means that any school with an ISP of 25% or more is required to apply for a federal provision. In the current fiscal year, 15 of the district’s 32 TK-12 schools participate in CEP. For schools not on CEP, the district uses the standard method of claiming federal and state reimbursement for meals served to stu- dents. With this claiming method, the district receives federal reimbursement based on each participating student’s meal eligibility: free, reduced-price, or paid. Under the California meal mandate, additional state reimbursements are provided for reduced-priced and paid meals to ensure the district receives the same reimbursement for these two categories as the free reimbursement rate. When a district uses the standard method of claiming federal and state meal reimbursements, it must collect a considerable amount of paper- work for each student or household to determine each student’s eligibility annually in compliance with the USDA requirements. It may benefit the district to conduct a preliminary calculation for the CEP program using the new ISP threshold of 25% to determine if the schools that are not on CEP now qualify. Because of universal feeding, the total reimbursement per meal would not increase, but it would significantly reduce the amount of paperwork and administrative burden of standard meal counting. Participation in the CEP program has many advantages. For example, utilization of POS systems to account for student meals becomes unnecessary. Many districts that participate do not use a computerized system at CEP schools; a simple meal count will suffice. Labor hours needed to process meal applications, perform verification tasks and track student participation by eligibility are reduced. More information on the CEP is available at: http://www.cde.ca.gov/ls/nu/sn/cep.asp. The Provision 2 alternative claiming method is typically used when a district does not meet the ISP thresh- old for CEP participation approval. The district needs to explore Provision 2 implementation for schools that do not meet the 25% ISP threshold. The district would need to review its CALPADS data for April 2024 to confirm eligibility for the 2024-25 school year, because April data is used for both CEP and Provision 2 Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 23 Findings and Recommendations Provisions election for the following year. More details about the School Nutrition Program provision options may be found on the CDE website at: https://www.cde.ca.gov/ls/nu/sn/provisions.asp. When analyzing the feasibility of moving to either alternative reimbursement program, the district must consider the effects on student data collection and reporting used for the Local Control Funding Formula (LCFF). Schools that use the CEP may establish a base year for LCFF purposes. Schools that use this option to establish a new LCFF base year must collect income data for all eligible students at least once every four years and collect income data for every newly enrolled student in the intervening years. More information regarding verification responsibilities related to LCFF when electing an alternative meal reimbursement program can be found on the CDE website at: https://www.cde.ca.gov/fg/aa/lc/lcfffaq.asp. Recommendations The district should: 1. Ensure that the food service program management staff continues to monitor the impact of universal feeding and track student meal participation at all schools, identifies trends, and determines how to remove obstacles to continue increasing participation. 2. Consider implementing CEP or Provision 2 at the schools currently not on either alternate claiming method. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 24 Findings and Recommendations Federal Funding Compliance Federal Funding Compliance For employees working on multiple activities or cost objectives, federal regulations require school food authorities (SFAs) to use a personal activity report (PAR) or equivalent documentation that is prepared at least monthly. The purpose of this time and effort is to ensure that SFAs used federal funds to compensate an employee only for time spent on work activities that are allowed under the terms and conditions of the federal fund source. The federal funded portion of the employee salary must reflect the individual’s actual time and effort expended for that federal program. According to documents provided by the district, the Food Service Department documents salaries and wages for the six delivery drivers using the CSAM. This schedule is used to determine time and effort charges to the child nutrition program and district warehouse operations. The salaries and benefits charged to the child nutrition program range from approximately 39% to 67% of those for all six drivers. LEAs may use this alternative documentation for an individual who works on multiple activities or cost objectives. A program documenting time and effort for employees under this substitute system is permitted to certify these semiannually. More information on documenting employee time and effort in school nutrition programs is available at: https://www.cde.ca.gov/ls/nu/sn/mbsnp062014.asp. For information on the substitute accounting system is available at: http://www.cde.ca.gov/fg/ac/co/timeaccounting2013.asp. Recommendations The district should: 1. Evaluate the alternative method used to document time and effort for delivery drivers and ensure it is an accurate account of time charged to the child nutrition budget. 2. Consider the use of a PAR to account for delivery drivers’ time and effort activities to ensure accurate cost time-keeping of activities. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 25 Findings and Recommendations Grant Funding Grant Funding In school years 2021-22 and 2022-23, district food service programs in general experienced significant issues in purchasing food and supplies through normal distribution channels with vendors. Product short- ages and price increases made it difficult for operators to meet the program meal pattern requirements. As a result, USDA allocated approximately $115 million for the CDE to allocate supply chain relief to SFAs. Funding was noncompetitive, and sponsors were only required to complete an online attestation statement to receive the funds. Supply chain grant funds were distributed in several allocations. The district received $487,859.87 in 2021-22 and $636,792.26 in fiscal year 2022-23 for the second and third allocations. On August 7,2023, the USDA announced that a fourth allocation in supply chain funds would be available to school districts. The supply chain assistance funds are disbursed using a predetermined formula with two components: a base amount of $5,000 and a proportional amount based on each SFA’s student enrollment. Additional information on this grant funding can be obtained at: http://www.cde.ca.gov/ls/nu/scafunds.asp. With the implementation of California’s Universal Meals Program, the state appropriated $150 million for the CDE to fund kitchen infrastructure Upgrades and training for food service staff, also referred to as Kitchen Infrastructure and Training (KIT) funds. In fiscal year 2021-22, the district was awarded $25,000. In fiscal year 2022-23, Assembly Bill (AB) 181 appropriated an additional $600 million to the CDE to continue fund- ing kitchen infrastructure upgrades and food service staff training. The purpose was to increase a district’s capacity to prepare freshly prepared meals on-site, and to serve fresh meals using minimally processed, locally grown sustainable foods. The district was awarded an additional $680,072.00 in KIT funds. More information on KIT funds eligibility and guidance is available at: http://www.cde.ca.gov/ls/nu/kitfunds2022.0 In July 2022, the Consolidated Appropriations Act authorized the USDA to allocate approximately $4.19 million to the state of California to competitively award eligible school food programs Equipment Assistant Grants (EAGs). In September 2022, the USDA announced approximately $6.77 million in additional funding to award school food authorities SFAs a total of $10.96 million. The grant funding was designed to support schools in serving healthier meals, improve food safety, ease issues related to supply chain disruptions, expand meal service to prekindergarten students enrolled at eligible sites and help support implementa- tion of Universal Meals or expansion of the School Breakfast program. The grant was competitive, with a detailed scoring criteria. Each SFA could apply for not more than five sites with up to $100,000 per SFA. The food service program was awarded a total of $96,650.00. In the current fiscal year, USDA has again funded California with approximately $3.37 million to competitively award eligible SFAs with EAGs. The funding will help support SFAs that did not receive infrastructure funds from the 2021 and 2022 KIT alloca- tions. The district has indicated that it intends to apply for these funds again this year. For grant criteria and funding information, visit the CDE’s equipment grant page at http://www.cde.ca.gov/ls/nu/sn/eag.asp. Assembly Bill 181 also appropriated $100 million from California’s general fund to the CDE to distribute to LEAs. These were to be expended on implementing any of the following school food best practices (SFBP): • Procuring California-grown or produced, sustainably grown, whole or minimally processed foods. • Using California-grown, whole, or minimally processed foods in plant-based or restricted diet meals for students. • Procuring plant-based or restricted diet meals. • Freshly preparing meals on-site. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 26 Findings and Recommendations Grant Funding Apart from implementation of any of these four best school meal practices, SFBP funds may also be used to purchase equipment to support procurement or to implement freshly prepared on-site meals. Staffing related to implementing any of the SFBPs listed is also an allowable use of these funds. LEAs must maintain time and effort documentation when using SFBP funds for staffing. Unallowable expenses under this grant are indirect and infrastructure costs. Funds were allocated to eligible LEAs, defined as school districts, county offices of education, and char- ter schools that sponsor the USDA National School Lunch Program or School Breakfast program. Funding amounts were determined by the number of LEAs registering for funds and calculations included in stat- ute. This funding opportunity was also noncompetitive, and eligible entities only needed to register their interest using an online form. The LEAs receiving the funds are required to complete a mandatory report by June 2025. Participating LEAs will be asked to report to the CDE how they used the funding to increase California-grown or produced, sustainably grown, or whole or minimally processed foods, and plant-based and restricted diets in school meals. The district did not opt in for these noncompetitive, voluntary funds. More details on this voluntary grant opportunity can be found at http://www.cde.ca.gov/ls/nu/rs/sfbpfund- ing.asp. Recommendations The district should: 1. Review the central kitchen operations to consider all CDE funding opportunities to expand or provide best practices food services for all students in the district. Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 27 Appendices Appendices A: Study Agreement B: Meals Per Labor Hour Spreadsheets Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 28 Appendices Appendix A: Study Agreement Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 29 Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 30 Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 31 Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 32 Appendices 6/21/23 Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 33 Appendix B: Meals Per Labor Hour Spreadsheets )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yratnemelE syad 22 setis llA - 3202 yaM HLPM latoT KC etiS latoT kcanS skcanS sehcnuL tfkB stfkB # etiS loohcS sruoH sruoH sruoH QEM viuqE yad reP yaD reP viuqE yaD reP 51 12 11 01 803 32 96 142 54 98 * smadA 5 13.21 13.2 01 66 66 63.0 37.0 nosrednA 01 1.12 1.11 01 702 681 12 24 * ainrofilaC 81 6.12 1.11 5.01 393 05 151 003 34 58 * kraP egelloC 52 8.21 3.2 5.01 523 0 0 782 83 57 sivaD 02 55.11 3.2 52.9 532 0 0 071 6.56 131 ffulbtsaE 81 3.11 3.2 9 202 0 0 041 26 321 weiV robraH 71 55.21 3.2 52.01 112 7 22 491 01 02 resiaK 71 53.12 1.11 52.01 563 42 37 882 35 501 * ekoorbylliK 61 3.21 3.2 01 691 0 0 441 15 301 nlocniL 51 55.51 3.2 52.31 822 0 0 202 62 25 sreniraM 32 50.31 3.2 57.01 792 0 0 112 68 171 tsaoC tropweN 9 50.21 3.2 57.9 411 0 0 111 4 7 melE tropweN 61 55.21 3.2 52.01 891 0 0 281 61 23 sthgieH tropweN 51 58.71 1.11 57.6 962 62 97 712 52 05 * oniraluaP 61 53.52 1.11 52.41 004 62 87 913 55 011 * anomoP 02 8.61 3.2 5.41 043 33 89 182 72 45 aeR 61 6.12 1.11 5.01 653 7 22 723 22 34 * aronoS 11 6.12 1.11 5.01 922 62 97 461 93 87 * airotciV 51 1.63 1.11 52 325 54 431 604 37 641 * reittihW 91 50.02 3.2 57.71 383 81 35 043 52 94 nosliW 01 58.91 1.11 57.8 002 4 11 871 91 73 * dnaldooW 51 62.093 5.831 252 5406 egarevA/slatoT )srh KC fo %08( yliad trac toh ni tnes & nehctiK lartneC eht ni detaeh doof gniviecer setis yratnemelE * )srh KC %02( nehctik lartneC ni deraperp sehciwdnas dna sdalas eértnE .etis no doof gnipperp setis yratnemelE REVA LATOT LATOT 32' yaM melE rehto mele * :setis mele ot dedda sruoh KC HLPM QEM SRH ETIS 57.72 111 57.831 srH ffats KC 51 5406 52.093 MELE 13.2 1.11 etiS/sruoH ffats KC 01 4703 603 Y'DNOCES 31 9119 696 TCIRTSID Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 34 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yratnemelE syad 12 emos ,syad 02 setis emoS - 2202 rebotcO HLPM latoT KC etiS latoT kcanS skcanS latoT sehcnuL latoT tfkB stfkB # latoT syaD # etiS loohcS sruoH sruoH sruoH QEM viuqE yad reP skcanS yaD reP sehcnul viuqE yaD reP stfkB 51 12 11 01 603 72 08 106,1 232 546,4 84 59 009,1 02 * smadA 8 13.21 13.2 01 201 0 0 0 66 773,1 63 37 825,1 12 nesrednA 8 1.12 1.11 01 771 0 0 0 571 566,3 2 4 49 12 * ainrofilaC 71 6.12 1.11 5.01 173 84 441 088,2 282 446,5 14 28 546,1 02 * kraP egelloC 9 8.21 3.2 5.01 021 0 0 0 08 976,1 04 08 976,1 12 sivaD 71 55.11 3.2 52.9 691 0 0 0 441 188,2 7.15 301 960,2 02 ffulbtsaE 61 3.11 3.2 9 381 0 0 0 431 786,2 94 89 169,1 02 weiV robraH 51 55.21 3.2 52.01 491 0 0 0 181 426,3 31 62 715 02 resiaK 61 53.12 1.11 52.01 943 22 76 114,1 182 409,5 64 29 729,1 12 * ekoorbylliK 51 3.21 3.2 01 681 0 0 0 041 397,2 64 29 938,1 02 nlocniL 31 55.51 3.2 52.31 891 0 0 0 971 185,3 91 73 147 02 sreniraM 32 50.31 3.2 57.01 792 0 0 0 412 782,4 38 661 413,3 02 tsaoC tropweN 41 50.21 3.2 57.9 171 0 0 0 321 564,2 84 69 119,1 02 melE tropweN 61 55.21 3.2 52.01 891 0 0 0 381 656,3 61 13 426 02 sthgieH tropweN 21 58.71 1.11 57.6 022 0 0 0 002 991,4 02 93 128 12 * oniraluaP 51 53.52 1.11 52.41 183 32 86 224,1 603 224,6 35 601 032,2 12 * anomoP 02 8.61 3.2 5.41 533 02 16 082,1 162 094,5 35 601 712,2 12 aeR 61 6.12 1.11 5.01 733 6 91 904 903 184,6 22 34 709 12 * aronoS 9 6.12 1.11 5.01 091 5.82 68 017,1 161 222,3 38 866,1 02 * airotciV 31 1.63 1.11 52 574 63 901 682,2 073 267,7 96 731 488,2 12 * reittihW 91 50.02 3.2 57.71 583 42 27 234,1 733 447,6 42 84 669 02 nosliW 9 58.91 1.11 57.8 581 0 0 0 161 112,3 42 94 079 02 * dnaldooW 41 62.093 15.831 252 555,5 0 0 0 egarevA/slatoT )srh KC fo %08( yliad trac toh ni tnes & nehctiK lartneC eht ni detaeh doof gniviecer setis yratnemelE * )srh KC %02( nehctik lartneC ni deraperp sehciwdnas dna sdalas eértnE .etis no doof gnipperp setis yratnemelE REVA LATOT LATOT 22' tcO mele rehto mele * :setis mele ot dedda srh KC HLPM QEM SRH ETIS 57.72 111 57.831 :srH ffats KC 41 5555 52.093 MELE 313.2 1.11 etis/sruoH KC 01 7403 603 Y'DNOCES 21 2068 52.696 TCIRTSID Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 35 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yratnemelE syaD 22/12 - 3202 rebotcO HLPM latoT KC etiS latoT kcanS skcanS latoT sehcnuL latoT tfkB stfkB # latoT syaD # etiS loohcS sruoH sruoH sruoH QEM viuqE yad reP skcanS yaD reP sehcnul viuqE yaD reP stfkB 41 12 11 01 092 23 59 789,1 812 575,4 14 28 317,1 12 * smadA 7 13.21 13.2 01 58 0 0 0 48 758,1 0 0 5 22 nesrednA 9 1.12 1.11 01 481 0 0 0 861 686,3 71 43 447 22 * ainrofilaC 8 6.12 1.11 5.01 971 26 681 1193 87 612,6 93 87 436,1 12 * kraP egelloC 72 8.21 3.2 5.01 143 0 0 0 692 512,6 54 19 999,1 22 sivaD 22 55.11 3.2 52.9 652 0 0 0 681 009,3 07 041 939,2 12 ffulbtsaE 02 3.11 3.2 9 032 0 0 0 851 623,3 17 341 999,2 12 weiV robraH 51 55.21 3.2 52.01 191 0 0 0 971 157,3 21 52 325 12 resiaK 71 53.12 1.11 52.01 163 13 49 360,2 982 763,6 14 18 097,1 22 * ekoorbylliK 21 3.21 3.2 01 941 0 0 0 79 730,2 25 301 961,2 12 nlocniL 41 55.51 3.2 52.31 812 0 0 0 391 250,4 52 05 740,1 12 sreniraM 22 50.31 3.2 57.01 582 0 0 0 991 071,4 78 471 946,3 12 tsaoC tropweN 01 50.21 3.2 57.9 511 0 0 0 011 513,2 4 9 281 12 melE tropweN 51 55.21 3.2 52.01 391 0 0 0 871 519,3 51 13 186 22 sthgieH tropweN 61 58.71 1.11 57.6 772 42 17 4841 422 496,4 03 16 272,1 12 * oniraluaP 51 53.52 1.11 52.41 483 42 37 406,1 003 695,6 06 121 456,2 22 * anomoP 12 8.61 3.2 5.41 053 83 511 735,2 482 352,6 82 55 712,1 22 aeR 71 6.12 1.11 5.01 263 92 68 109,1 113 948,6 22 44 179 22 * aronoS 01 6.12 1.11 5.01 712 33 001 190,2 841 162,3 53 17 384,1 12 * airotciV 31 1.63 1.11 52 474 24 521 347,2 373 791,8 06 021 236,2 22 * reittihW 81 50.02 3.2 57.71 453 71 25 690,1 213 245,6 52 15 760,1 12 nosliW 11 58.91 1.11 57.8 822 0 0 691 121,4 23 46 143,1 12 * dnaldooW 51 62.093 15.831 252 527,5 0 0 egarevA/slatoT )srh KC fo %08( yliad trac toh ni tnes & nehctiK lartneC eht ni detaeh doof gniviecer setis yratnemelE * )srh KC %02( nehctik lartneC ni deraperp sehciwdnas dna sdalas eértnE .etis no doof gnipperp setis yratnemelE REVA LATOT LATOT 32' tcO mele rehto mele * :setis mele ot dedda srh KC HLPM QEM SRH ETIS 57.72 111 57.831 :srH ffats KC 51 5275 52.093 MELE 313.2 1.11 etis/sruoH KC 9 5482 603 Y'DNOCES 21 0758 52.696 TCIRTSID Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 36 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yradnoceS 32'yaM syad 22 setis llA HLPM srH ffatS QEM latoT yad/hcnL # qE tfkB yaD/stfkB # etiS loohcS 6 9 85 44 41 82 SH yaB kcaB 61 7 901 78 12 34 SH egelloC ylraE 8 54 773 162 511 132 demretnI ngisnE 8 64 983 962 021 932 SM elkniweT 8 74 373 672 79 491 SH/SM raM led anoroC 31 45 127 874 342 584 SH/SM aseM atsoC 01 05 305 943 451 703 SH aicnatsE 11 84 545 993 741 392 SH robraH tropweN 01 503 4703 4612 egarevA/slatoT )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yradnoceS 22-tcO syaD 12 setiS llA HLPM srH ffatS QEM latoT yad/hcnL # yad/qE tfkB yaD/stfkB # etiS loohcS 7 9 06 64 41 82 SH yaB kcaB 41 7 59 58 01 12 SH egelloC ylraE 8 54 763 262 501 902 demretnI ngisnE 7 64 233 632 69 191 SM elkniweT 9 74 104 003 101 202 SH/SM raM led anoroC 31 45 586 174 412 824 SH/SM aseM atsoC 11 05 735 083 751 413 SH aicnatsE 21 84 075 324 641 392 SH robraH tropweN 01 503 7403 egarevA/slatoT Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 37 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yradnoceS 3202' tcO syaD 12 setiS llA HLPM srH ffatS QEM latoT yad/hcnL # yad/qE tfkB yaD/stfkB # etiS loohcS 0 9 0 0 SH yaB kcaB 0 7 0 0 SH egelloC ylraE 0 54 0 0 demretnI ngisnE 0 64 0 0 SM elkniweT 0 74 0 0 SH/SM raM led anoroC 0 45 0 0 SH/SM aseM atsoC 0 05 0 0 SH aicnatsE 0 84 0 0 SH robraH tropweN 0 503 0 egarevA/slatoT Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 38 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yratnemelE syad 22 setis llA - 3202 yaM HLPM latoT KC etiS latoT kcanS skcanS sehcnuL tfkB stfkB # etiS loohcS sruoH sruoH sruoH viuqE laeM viuqE yad reP yaD reP viuqE yaD reP 41 82.12 82.11 01 803 32 96 142 54 98 * smadA 5 53.21 53.2 01 66 66 63.0 37.0 01 82.12 82.11 01 702 681 12 24 * ainrofilaC 81 87.12 82.11 5.01 393 05 151 003 34 58 * kraP egelloC 52 58.21 53.2 5.01 523 0 0 782 83 57 sivaD 02 6.11 53.2 52.9 532 0 0 071 6.56 131 ffulbtsaE 81 53.11 53.2 9 202 0 0 041 26 321 weiV robraH 71 6.21 53.2 52.01 112 7 22 491 01 02 resiaK 71 35.12 82.11 52.01 563 42 37 882 35 501 * ekoorbylliK 61 53.21 53.2 01 691 0 0 441 15 301 nlocniL 51 6.51 53.2 52.31 822 0 0 202 62 25 sreniraM 32 1.31 53.2 57.01 792 0 0 112 68 171 tsaoC tropweN 9 1.21 53.2 57.9 411 0 0 111 4 7 melE tropweN 61 6.21 53.2 52.01 891 0 0 281 61 23 sthgieH tropweN 51 30.81 82.11 57.6 962 62 97 712 52 05 * oniraluaP 61 35.52 82.11 52.41 004 62 87 913 55 011 * anomoP 02 58.61 53.2 5.41 043 33 89 182 72 45 aeR 61 87.12 82.11 5.01 653 7 22 723 22 34 * aronoS 11 87.12 82.11 5.01 922 62 97 461 93 87 * airotciV 41 82.63 82.11 52 325 54 431 604 37 641 * reittihW 91 1.02 53.2 57.71 383 81 35 043 52 94 nosliW 11 87.71 82.11 5.6 002 4 11 871 91 73 * dnaldooW 51 193 141 052 5406 egarevA/slatoT )srh KC fo %08( yliad trac toh ni tnes & nehctiK lartneC eht ni detaeh doof gniviecer setis yratnemelE * )srh KC %02( nehctik lartneC ni deraperp sehciwdnas dna sdalas eértnE .etis no doof gnipperp setis yratnemelE le rehto mele * :setis mele ot dedda sruoh KC HLPM QEM SRH ETIS 2.82 8.211 141 srH ffats KC 51 5406 193 MELE 53.2 82.11 01 4703 503 Y'DNOCES 31 9119 696 REVA Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 39 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yratnemelE syad 12 emos ,syad 02 setis emoS - 2202 rebotcO HLPM latoT KC etiS latoT kcanS skcanS latoT sehcnuL latoT tfkB stfkB # latoT syaD # etiS loohcS sruoH sruoH sruoHviuqE laeMviuqE yad reP skcanS yaD reP sehcnul viuqE yaD reP stfkB 71 82.12 82.11 01 453 72 08 106,1 232 546,4 84 59 009,1 02 * smadA 11 53.21 53.2 01 831 0 0 0 66 773,1 63 37 825,1 12 nesrednA 8 82.12 82.11 01 971 0 0 0 571 566,3 2 4 49 12 * ainrofilaC 91 87.12 82.11 5.01 214 84 441 088,2 282 446,5 14 28 546,1 02 * kraP egelloC 21 58.21 53.2 5.01 061 0 0 0 08 976,1 04 08 976,1 12 sivaD 12 6.11 53.2 52.9 842 0 0 0 441 188,2 7.15 301 960,2 02 ffulbtsaE 02 53.11 53.2 9 232 0 0 0 431 786,2 94 89 169,1 02 weiV robraH 61 6.21 53.2 52.01 702 0 0 0 181 426,3 31 62 715 02 resiaK 81 35.12 82.11 52.01 593 22 76 114,1 182 409,5 64 29 729,1 12 * ekoorbylliK 91 53.21 53.2 01 232 0 0 0 041 397,2 64 29 938,1 02 nlocniL 41 6.51 53.2 52.31 612 0 0 0 971 185,3 91 73 147 02 sreniraM 92 1.31 53.2 57.01 083 0 0 0 412 782,4 38 661 413,3 02 tsaoC tropweN 81 1.21 53.2 57.9 912 0 0 0 321 564,2 84 69 119,1 02 melE tropweN 71 6.21 53.2 52.01 412 0 0 0 381 656,3 61 13 426 02 sthgieH tropweN 31 30.81 82.11 57.6 932 0 0 0 002 991,4 02 93 128 12 * oniraluaP 71 35.52 82.11 52.41 534 32 86 224,1 603 224,6 35 601 032,2 12 * anomoP 32 58.61 53.2 5.41 783 02 16 082,1 162 094,5 35 601 712,2 12 aeR 61 87.12 82.11 5.01 853 6 91 904 903 184,6 22 34 709 12 * aronoS 31 87.12 82.11 5.01 372 5.82 68 017,1 161 222,3 38 866,1 02 * airotciV 51 82.63 82.11 52 345 63 901 682,2 073 267,7 96 731 488,2 12 * reittihW 02 1.02 53.2 57.71 904 42 27 234,1 733 447,6 42 84 669 02 nosliW 21 87.71 82.11 5.6 902 0 0 0 161 112,3 42 94 079 02 * dnaldooW 61 193 141 052 044,6 0 0 0 egarevA/slatoT )srh KC fo %08( yliad trac toh ni tnes & nehctiK lartneC eht ni detaeh doof gniviecer setis yratnemelE * )srh KC %02( nehctik lartneC ni deraperp sehciwdnas dna sdalas eértnE .etis no doof gnipperp setis yratnemelE mele rehto mele * :setis mele ot dedda sruoh KC HLPM QEM SRH ETIS 2.82 8.211 141 :srH ffats KC 51 5406 193 MELE 53.2 82.11 01 4703 503 CES Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 40 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yratnemelE ???syad 12 - 3202 rebotcO HLPM latoT KC etiS latoT kcanS skcanS latoT sehcnuL latoT tfkB stfkB # latoT syaD # etiS loohcS sruoH sruoH sruoHviuqE laeMviuqE yad reP skcanS yaD reP sehcnul viuqE yaD reP stfkB 0 82.12 82.11 01 - 0 0 0 0 0 * smadA 0 53.21 53.2 01 - 0 0 0 0 0 nesrednA 0 82.12 82.11 01 - 0 0 0 0 0 * ainrofilaC 0 87.12 82.11 5.01 - 0 0 0 0 0 * kraP egelloC 0 58.21 53.2 5.01 - 0 0 0 0 0 sivaD 0 6.11 53.2 52.9 - 0 0 0 0 0 ffulbtsaE 0 53.11 53.2 9 - 0 0 0 0 0 weiV robraH 0 6.21 53.2 52.01 - 0 0 0 0 0 resiaK 0 35.12 82.11 52.01 - 0 0 0 0 0 * ekoorbylliK 0 53.21 53.2 01 - 0 0 0 0 0 nlocniL 0 6.51 53.2 52.31 - 0 0 0 0 0 sreniraM 0 1.31 53.2 57.01 - 0 0 0 0 0 tsaoC tropweN 0 1.21 53.2 57.9 - 0 0 0 0 0 melE tropweN 0 6.21 53.2 52.01 - 0 0 0 0 0 sthgieH tropweN 0 30.81 82.11 57.6 - 0 0 0 0 0 * oniraluaP 0 35.52 82.11 52.41 - 0 0 0 0 0 * anomoP 0 58.61 53.2 5.41 - 0 0 0 0 0 aeR 0 87.12 82.11 5.01 - 0 0 0 0 0 * aronoS 0 87.12 82.11 5.01 - 0 0 0 0 0 * airotciV 0 82.63 82.11 52 - 0 0 0 0 0 * reittihW 0 1.02 53.2 57.71 - 0 0 0 0 0 nosliW 0 87.71 82.11 5.6 - 0 0 0 0 0 * dnaldooW 0 193 141 052 - 0 0 egarevA/slatoT )srh KC fo %08( yliad trac toh ni tnes & nehctiK lartneC eht ni detaeh doof gniviecer setis yratnemelE * )srh KC %02( nehctik lartneC ni deraperp sehciwdnas dna sdalas eértnE .etis no doof gnipperp setis yratnemelE mele rehto mele * :setis mele ot dedda sruoh KC HLPM QEM SRH ETIS 2.82 8.211 141 :srH ffats KC 193 MELE 53.2 82.11 503 CES Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 41 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yradnoceS 32'yaM syad 22 setis llA HLPM srH ffatS QEM latoT yad/hcnL # qE tfkB yaD/stfkB # etiS loohcS 6 52.9 85 44 41 82 SH yaB kcaB 61 7 901 78 12 34 SH egelloC ylraE 8 64 773 162 511 132 demretnI ngisnE 8 64 983 962 021 932 SM elkniweT 8 74 373 672 79 491 SH/SM raM led anoroC 31 45 127 874 342 584 SH/SM aseM atsoC 01 57.94 305 943 451 703 SH aicnatsE 11 57.74 545 993 741 392 SH robraH tropweN 01 603 4703 4612 egarevA/slatoT )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yradnoceS 22-tcO syaD 12 setiS llA HLPM srH ffatS QEM latoT yad/hcnL # yad/qE tfkB yaD/stfkB # etiS loohcS 7 52.9 06 64 41 82 SH yaB kcaB 41 7 59 58 01 12 SH egelloC ylraE 8 64 763 262 501 902 demretnI ngisnE 7 64 233 632 69 191 SM elkniweT 9 74 104 003 101 202 SH/SM raM led anoroC 31 45 586 174 412 824 SH/SM aseM atsoC 11 57.94 735 083 751 413 SH aicnatsE 21 57.74 075 324 641 392 SH robraH tropweN 01 603 7403 egarevA/slatoT Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 42 )HLPM( RUOH ROBAL REP SLAEM ASEM TROPWEN sloohcS yradnoceS syaD 32/22- 3202' tcO HLPM srH ffatS QEM latoT yad/hcnL # hcnL toT yad/qE tfkB yaD/stfkB # tfkB latoT syaD # etiS loohcS 7 52.9 26 64 220,1 51 03 076 22 SH yaB kcaB 71 7 611 29 330,2 42 74 930,1 22 SH egelloC ylraE 9 64 693 872 511,6 811 632 091,5 22 demretnI ngisnE 9 64 424 492 074,6 031 062 517,5 22 SM elkniweT 9 74 034 503 510,7 521 052 257,5 32 SH/SM raM led anoroC 5 5.35 172 05 075,11 022 144 631,01 32 SH/SM aseM atsoC 11 57.94 055 283 793,8 861 733 604,7 22 SH aicnatsE 21 57.74 795 834 536,9 951 813 689,6 22 SH robraH tropweN 9 603 5482 egarevA/slatoT Appendices Fiscal Crisis and Management Assistance Team Newport-Mesa Unified School District 43