Sorry, you need to enable JavaScript to visit this website.

Title: Section 455.12 - Cafeteria

455.12 Cafeteria. This functional reporting center must contain all the expenses associated with procurement, storage, processing and delivery of food and nourishment to personnel and visitors in compliance with public health regulations, including vending machine operation. Additional activities include but are not limited to the following: preparation of food, food service, maintenance of vending machines, and operation of the cafeteria to serve employees and visitors. Note that when distributing shared (common) kitchen costs between this center and the Patient Food Service functional center, the reclassification criteria do not apply. See the special rules which are detailed in section 455.11(b) of this Part.

(a) Standard unit of measure: equivalent cafeteria meals served. An equivalent meal count is determined by total cafeteria dollar sales divided by the average sales price of a full meal served at noon. The average sales price of a full meal should include meat, potato, vegetable, salad, beverage and dessert. Count a free meal to an employee (or other nonpatient) as a full meal.

(b) Data source. The average sales price of a full meal shall be determined by an estimate based upon cafeteria prices and appropriately weighted for price changes during the year. Dollar sales in the cafeteria are maintained in general accounting. Free meals are to be determined by an actual count maintained by cafeteria personnel.


VOLUME D (Title 10)