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Chapter VI - Snack Bar and Vending

Snack bars located on school campuses must be approved and inspected by the city or county- Environmental Health Department that has jurisdiction.  It is required that the snack bar will meet certain health standards and pay an annual fee.  Health certificate should be well displayed in the snack bar.  In addition, if a school-run snack bar will be purchasing $20,000 or more from one vendor, solicitation of a competitive bid is required by the State Procurement Code.  (See references below.)

Inventory control should be a primary financial objective for snack bars.  The following procedures are required:

  1. A physical inventory must be taken at the beginning of each day.
  2. The beginning inventory, plus any new purchases, less free items, less the ending inventory, equals the total quantity of merchandise sold during the day.  The Snack Bar Inventory is required to document the total of inventory on hand at the end of each day (sample form on page D-17).  This is also useful in determining what items are popular (high sales) as opposed to slow moving items.
  3. Sales are then calculated by multiplying the number of items sold by the sales price. The same computation is done for each product sold.                        (see example below)
  4. After the total sales of all items is determined, this amount must equal the total    receipts (i.e., cash count) for the snack bar during the day and the cash register tape,    if applicable. Cash overages/shortages should be tracked.
  5. The inventory recap/reconciliation and cash register tape, if applicable, must be submitted to the bookkeeper to support the office receipt issued to the snack bar sponsor for the money submitted.
  6. Sponsors must be aware of the mark-up used in the snack bar operation and periodic (i.e., monthly) profit margins must be calculated to assure expected profits are being earned.
  7. All records pertaining to the snack bar (inventory sheets, cash register tapes, payroll reports, receipts, etc.,) must be kept on file at the school for audit purposes for 3 years.  Do not destroy any such records.

REFERENCES

City of Albuquerque............................................................................................................ 768-2600

Bernalillo County Environmental Health Department.................................................................. 311

APS Procurement Office.................................................................................................... 881-8415

APS Food Services............................................................................................... 345-5661 x37000


EXAMPLE

If all chips sell for .35 cents, then they can be considered as one unit and do not have to be itemized. A separate computation does not have to be made for Fritos, Doritos, and Lays. Group items by category and them combine the categories by retail price.


-  Example  -

$2.50 Sandwiches
2.00 Pizza

1.25 Drinks
.75 Chips

 

-  VENDING  -

 

All money generated from vending activity on school campuses is considered “public” money.  These funds are legally owned and under the discretionary control of the school district.  Additionally, these monies are subject to all applicable State laws and regulations.

Each principal is accountable to the public, parents and staff in relation to vending activity. The following principles apply to vending:

  1. Profit must be spent to support school/program needs.
  2. Funds generated solely from faculty vending must be spent to benefit faculty as a whole (i.e., supplies, workshops).

Funds generated solely from student vending should be spent to benefit the students (i.e. assemblies, pencils, lunch time activities).

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