Dear County and District Superintendents, Charter School Administrators, and Nutrition Service Directors:
CAFETERIA FUNDS/ACCOUNTS—REMINDERS AND RESOURCES
In December 2011, I distributed a letter to you regarding the appropriate use of Indirect Costs in Child Nutrition Programs (the letter is available on the California Department of Education [CDE] Child Nutrition Reauthorization 2010 Web page athttp://www.cde.ca.gov/nr/el/le/yr11ltr1209.asp). Today, I am following up with additional essential information regarding the allowable uses of school cafeteria funds.
Over the past five years, the CDE has discovered and investigated an increasing number of cafeteria fund misappropriations. In response to this growing threat to school nutrition program operations, the CDE’s Nutrition Services Division developed cafeteria fund and financial management training for food service directors. We have presented training sessions at the California Association of School Business Officials and the California School Nutrition Association (CSNA) conferences as well as at CSNA supervisory chapter meetings throughout the state. The CDE has also developed a comprehensive Management Bulletin that can be found on the CDE Cafeteria Funds/Accounts—Reminders and Resources Web page at http://www.cde.ca.gov/ls/nu/sn/mbnsdsnp052012.asp.
Both federal and California state law govern cafeterias (school food services) and their restricted accounts. These laws protect cafeteria funds and affirm that they may only be used for the maintenance and improvement of school food services. While California’s Legislature has tried to provide districts with flexibility in managing all of their funds during these tough economic times, it is important for you to note that federal laws prohibit the use or transfer of cafeteria funds for other purposes.
I encourage all county and district superintendents and charter school administrators to work with their food service directors and business officials to become knowledgeable about the proper use of cafeteria funds and—as I mentioned in my December 2011 letter—with federal cost allocation requirements. Failure to comply with applicable federal regulations by improperly appropriating cafeteria funds or indirect costs may result in California state or federal audit findings and negative consequences for districts or agencies participating in federal meal programs.
You can find further information regarding the allocation of cafeteria funds in the California School Accounting Manual (CSAM), which outlines our state’s official school accounting system and assists districts and agencies in managing their funding. California Education Code Section 41010 requires school districts to use systems to record their financial affairs that comply with the CSAM’s definitions, instructions, and procedures. You can view the CSAM on the CDE Definitions, Instructions, and Procedures Web page at http://www.cde.ca.gov/fg/ac/sa/. Please direct your questions about CSAM procedures to the e-mail or phone number at the bottom of the Web page.
If you have any questions regarding cafeteria fund policies, please contact Christine Kavooras, Manager, Southern School Nutrition Programs Unit, by phone at 916-322-3609 or by e-mail at ckavoora@cde.ca.gov; or Andrea Tayo, Program Specialist, Southern School Nutrition Programs Unit, by phone at 916-445-4851 or by e-mail at atayo@cde.ca.gov.
Sincerely,
Tom Torlakson
TT:ck
State Schools Chief Tom Torlakson Unveils New
Web Site to Help Students Connect Education and Careers
SACRAMENTO—State Superintendent of Public Instruction Tom Torlakson today unveiled the new California Career Center 
Web portal to help middle school and high school students explore their options and plan their next steps toward productive careers.
Web portal to help middle school and high school students explore their options and plan their next steps toward productive careers."Studies show that helping students connect their schoolwork to their future in the workforce helps keep them on track and headed for success," Torlakson said. "The California Career Center Web portal gives students, parents, and teachers a one-stop shop to help demystify the process of moving from the classroom to careers."
The portal, launched as part of Torlakson's Career Readiness Campaign - Initiatives & Programs, provides the state's first central, comprehensive Web site of career and college resources for students.
Students can use the free interactive Web site to build a personalized account that allows them to save critical information, or simply use the left-hand navigation bar as a tool to help them through the exploration process.
Under the "Middle & High School" link, users can learn how to get the most out of their middle and high school experiences. Through the "Career Options" link, users can match their interests and skills with potential careers. The "Education & Training" link tells users what education or training is needed for certain careers.
The "Getting a Job" link offers tips on job searching, internships, résumé writing, and job interviews. The "Challenges" section is designed for students who may have special needs, such physical or learning disabilities, or are foster youth, undocumented youth, and youth from juvenile court programs.
The "Money Management" link offers information on financial literacy and how to make smart financial decisions. Finally, videos produced by students and teachers are posted on the Web portal to help students explore career and college options. There are also Educator and Parent/Guardian sections with content unique to those users.
Research shows that high school students who participate in career exploration programs are more likely to take college entrance and Advanced Placement examinations, graduate from high school, and go to college.
The California Career Center Web portal is a collaboration between the California Department of Education, San Joaquin County Office of Education, and the California Career Resource Network program established under California Education Code Section 53086.
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Tom Torlakson — State Superintendent of Public Instruction
