Management Information Sheet
Catering Contract under Services for Schools - Paid Meals coding changes
From 1st September 2016 Paid meals under the Services 4 Schools Norse Contract will be charged direct to the school's EB cost centre code. All income and expenditure will form part of the main accounts of the school, and schools will be required to setup budgets for these lines to ensure robust monitoring of this activity within the accounts.
It is expected this will reduce the requirements of year-end adjustments which are sometimes included in the accounts, as schools will have greater control of the activities linked to the Norse Meal charges.
Charges will continue to be made on a monthly basis, and income banked by the school will be credited to the EB code.
The catering BCR will still form part of the accounts as a memorandum item and will be available for schools to use, by using EB coding any discrepancies will be highlighted in the schools accounts.
Subjective codes will remain the same so both income and expenditure will continue to be analysed in the same way.
| Income codes: Within CFR I09 | 93240 - Pupil Meals |
| 93270 - Adult Meals + VATable | |
| 93280 - Adult Meals Non-VATable | |
| 93290 - Snacks | |
| Income codes: Within CFR I18 | 99201 - Universal Infant Free School Meal Grant (County Use Only) |
| Expenditure codes: Within CFR E25 | 42850 - Snacks |
| 42870 - Pupil Meals | |
| 42880 - Adult Meals | |
| 42920 - Free School Meals | |
| 42950 - Universal Infant Free School Meals |
The monthly Schools Data will continue to be available on the Schools Finance website, monthly in arrears at www.eficts.norfolk.gov.uk
Costs for meals remain the same:
- Child paid meals = £2.20 per meal (no VAT)
- Part paid adult meals = £1.85 (net amount) per meal (£2.22 per meal including 37p VAT)
- Adult paid meals = £2.30 (net amount) per meal (£2.76 per meal including 46p vat)
- Child free meal = £2.20 per meal
Changes will be included in the September 2016 upgrade of Star Accounts, schools will be required to upgrade the subjective code list within their systems. (Star and Budget Software)
All transactions between the period 01/04/2016 to 31/08/2016 will appear in the schools BCR once the upgrade has been completed. We expect the Revision 2 budget review to include amendments to incorporate this charge within their accounts.