Management Information Sheet

This provides information on the coding of income and expenditure in respect of the Universal Infant Free School Meals (UIFSM) from September 2014.

Income

In accordance with the advice in Management Information Sheet 142/14, in June schools will have been allocated their provisional allocation of UIFSM for the period September 2014 to March 2015 and the full amount of the small schools allocation. This has been coded to subjective code 99201 (under I18).

Expenditure

Schools that are part of the Services to Schools Catering Contract with NORSE
Charges for Free Meals as part of the Services to Schools Catering contract will be coded by NCC separately against subjective codes:
42920 - Purchase of Free School Meals
42950 - UIFSM

Information of the breakdown of meals invoiced for each school is available on the Internet.
Norse will be providing new trading returns which will show the new UIFSM separately. It is important that the kitchen who supplies meals is given the correct details as to how many FSM and how many UIFSM (Key Stage 1 meals) are to be included on the Trading Return for NORSE to record these correctly.

Schools that are NOT part of the Services to Schools Catering Contract with NORSE are able to make use of the FSM codes listed above, although this is up to individual schools.

There is no change to the way paid meals are processed.

CENSUS

The final allocation for academic year 2014 to 2015 will be calculated in May 2015, based on the number of children who actually took a meal as recorded on the October 2014 and January 2015 Censuses. The Census dates are:

• Autumn 2014 School Census – 02/10/2014
• Spring 2015 School Census – 15/01/2015

This means that if a child does not take up a meal on either of the census days (it is the average of both days that is used), then the final allocation will not include an element of funding for that child. If a child takes up a UIFSM for the rest of the time (but not on census days) there will be no funding towards that child’s take up. It is important that schools take this into account when planning ahead for visits etc.