Monitoring & Reporting 8: Ledger Codes relating Production Kitchens
Posted on 16 December 2014 by education.finance
As a result of a further review of the coding and in light of Production Kitchens supplying both internal and external schools please see the following revised guidance.
With the introduction of Universal Infant Free School Meals (UIFSM) a distinction has been required for income received for meals provided to external customers including schools and income from school meals. Therefore it cannot all go to ledger code 9301 Sales of meals, so for production kitchens and income for meals provided to external customers need moved to Income from Meals (Production Kitchen) 9305 CFR I08
Internal customers (Schools) should code income for Production Kitchens on 9605 Internal Production Kitchen (CFR I08)Inc, whilst expenditure should go to 7965 Internal Production Kitchen (CFR E25)Exp
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