CHAPTER 5



 Operating Practices and Policies

 OFFICIAL COUNTY POLICIES should include credit
 terms, approval of vendors, time of call, delivery time
 and place, and other services available.
 It is recommended that all school lunch departments have
 a well-organized plan of buying. Foods should be purchased
 wholesale if possible, and all purchases should be based upon
 the best available price, quality, and service.

 Tax Exemption
 The Florida Revenue Act exempts schools from paying
state sales taxes. A sales tax exemption certificate is issued
to schools on application to the Comptroller's Office, Tallahas-
see, Florida. It must be presented to the dealer when tax-
exempt purchases are made.

 Procedure For Checking In Supplies
 All deliveries should be checked on arrival for weight,
quantity, and quality and signed in by the school lunch man-
ager or an employee designated to perform this function.
 Properly itemized invoices should accompany the delivery
and be placed in a properly designated file.

 Carrying Food From The School Lunch Premises
 The school lunch department should not be used to make
any purchases other than those goods for use in the school
lunch program. This policy, for example, would prevent:
 1. The purchase of a ham, a loaf of bread, or a case of
 canned goods by any school-associated individual for
 home or other consumption