The district is operating an elderly food service program. The costs for this program must be covered by elderly meal charges and elderly food service aid. Any deficit generated by the elderly food service program must be covered by an operating transfer from the Community Service Fund 80. The elderly food service program may not be subsidized by student meal charges and aid payments such as National School Lunch.
Any surplus in the elderly food service program should be reported as fund balance reserved for elderly nutrition (50B-936800-002). Do not lump elderly nutrition fund balance with student nutrition fund balance, as doing so will distort the student food service fund balance you report to the DPI school nutrition team.