Policy Text
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Published with permission by Santa Clara County Office of the
Sheriff Food Budgeting and Accounting - 1 Santa Clara County Office of the Sheriff
Custody Manual
Food Budgeting and Accounting
905.1 PURPOSE AND SCOPE
The purpose of this policy is to establish processes that will enable the Santa Clara County Office
of the Sheriff Food Services to operate within an allocated budget, and for the development of
specifications for purchasing food, equipment, and supplies for the delivery of Food Services (15
CCR 1243(i)).
905.2 POLICY
The Sheriff's Office Food Services facilities shall serve nutritious meals in an efficient and cost -
effective manner in accordance with applicable laws and standards (15 CCR 1243(i)).
905.3 FOOD SERVICES MANAGEMENT RESPONSIBILITIES
The Food Services management staff is responsible for establishing a per meal, per incarcerated
person budget for food, equipment, and supplies that are needed for the effective operation of the
facility Food Services. This includes monitoring purchases according to the budgeted weekly and
monthly spending plans.
The volume for purchasing should be based upon the Food Services needs and storage
availability. The Food Services management staff is responsible for establishing and maintaining
detailed records and proper accounting procedures. The Food Services management staff should
be prepared to justify all expenditures and establish future budget requirements.
905.4 PROCEDURE
The Food Services management staff is responsible for ensuring that Food Services are delivered
in an efficient and cost -effective manner by employing the following procedures, including, but not
limited to:
(a) Implementing an annual budget that is realistically calculated by the Fiscal Division in
conjunction with Food Services, according to previous spending data and available
revenue, and that lists all anticipated costs for the Food Services operation for the
coming year.
(b) Establishing a per meal, per incarcerated person cost using an inventory of existing
supplies and planned purchases, minus the anticipated ending inventory (15 CCR
1243(i)).
(c) Ensuring that accurate meal record data is collected and maintained. Meal records
should include, but not be limited to, the date and time of service and the number of:
1. Meals prepared and served for each meal period.
2. Meals served per location.
3. Prescribed therapeutic diet meals served.
4. Authorized religious diet meals served. Policy
905
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Santa Clara County Office of the Sheriff
Custody Manual
Food Budgeting and Accounting
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Published with permission by Santa Clara County Office of the
Sheriff Food Budgeting and Accounting - 2
(d) Ensuring that food is purchased from an approved wholesale/institutional vendor to
ensure food safety.
(e) Bulk-purchasing nonperishable items to maximize the budget dollars (15 CCR
1243(b)).
(f) Continuous monitoring and improvement to minimize poor food management and/or
accounting, including, but not limited to:
1. Following planned menus.
2. Inspection of food deliveries to ensure the right quantity is delivered and the
condition of the food is acceptable.
3. Purchasing food that is in season.
4. Purchasing the grade of product best suited to the recipe.
5. Following standard recipes.
6. Producing and portioning what is needed for all meals served.
7. Minimizing food production waste and establishing appropriate food storage and
rotation practices, including proper refrigeration.
8. When reasonably practicable, responding to the incarcerated person's special
diet preferences.
9. Establishing minimum staffing requirements based on the layout and security
requirements of the facilities.
10. Budgeting adequately for equipment repair and replacement, factoring in any
labor cost savings, and the need for heavy -duty equipment.
(g) Establishing purchasing specifications, which are statements of minimum quality
standards and other factors, such as quantity and packaging. A basic specification
should contain (15 CCR 1243(b)):
1. The common name of the product.
2. The amount to be purchased.
3. The trade, federal, or other grade or brand required.
4. The container size and either an exact or a range of the number of pieces in a
shipping container.
5. The unit on which prices are to be quoted (e.g., 6/#10 cans, 10/gallons).
(h) Establishing accounting procedures in conjunction with the Fiscal Division for financial
statements and inventory control.
(i) Maintaining records of invoices, purchase orders, meal count sheets, food production
records, therapeutic and religious diet records, inventory of food, supplies, and
equipment for the required period of time, as mandated by the governing body of the
facilities.
Docusign Envelope ID: 5868DB66-EF8C-44AA-A8D9-0F2214AD151A
Santa Clara County Office of the Sheriff
Custody Manual
Food Budgeting and Accounting
Copyright Lexipol, LLC 2025/03/2 5