Canteen Management
Canteen Management
Canteen Management
MANAGEMENT
BY:
LALAINE G. BANEZ
DO 8, S. 2007 – REVISED
IMPLEMENTING GUIDELINES ON THE
OPERATION AND MANAGEMENT OF
SCHOOL CANTEENS IN PUBLIC
ELEMENTARY AND SECONDARY
SCHOOLS
PURPOSE
These guidelines are hereby issued in order to rationalize the operation and
management of school canteens in the public school system and to ensure that:
1.1 The school canteen shall help eliminate malnutrition among pupils/students.
1.2 The school canteen shall serve as a venue for the development of desirable
eating habits of pupils/students.
1.3 The school canteen shall serve as a laboratory for Home Economics, retail trade
and in the incidental teaching of health and nutrition. It shall provide hands-on
training for students on planning, purchasing, handling and storage, preparation,
serving and sale of safe and nutritious meals.
PURPOSE
1.4 The school canteen guidelines shall serve as a mechanism to support the
Department’s response to the mandate of Article 2 of Republic Act No. 6938 to
create an atmosphere that is conducive to the growth and development of
cooperatives.
1.5 Service should be the main consideration for operating a school canteen. Profit
shall only be secondary since the clientele are pupils/students who are dependent
only on their meager allowance from their parents.
1.6 Reporting and accounting of the proceeds from the operation of a school
canteen shall be made by the parties concerned to emphasize transparency and
accountability.
COVERAGE
3.9 Gross Margin – refers to the difference between gross sales and cost
of goods sold including cost of freight and production directly related
to the preparation of food items.
POLICY STATEMENTS
4.1 School canteens shall be of two types: (1) School-Managed Canteen; (2)
Teachers’ Cooperative-Managed Canteen. Both shall adhere to professional
management and sound business practices as well as to safety and security
measures.
4.2 Management of School Canteens in Elementary Schools
4.2.1 Elementary Schools in the rural areas with 500 pupils or less and those in urban
areas with 1,000 pupils or less shall have only one canteen to be operated and
managed by the school under the general supervision of the school head/principal.
4.2.2 Where the enrolment size in rural elementary schools is more than five hundred
(500) pupils and in urban elementary schools, more than one thousand (1,000) pupils,
the existing duly registered teachers’ cooperative that complies with the Criteria for
Qualification herein set forth, shall manage and operate the school canteen. When
there is no duly registered teachers’ cooperative that is interested or qualified to
operate and manage the canteen, the school shall operate and manage the same.
POLICY STATEMENTS
4.3 Management of School Canteens In Secondary Schools
4.3.1 Regardless of enrolment size, there shall be a laboratory canteen, as herein
defined, in all secondary schools. When the student population is less than one
thousand five hundred (1,500), the laboratory canteen shall also be the school
managed canteen.
4.3.2 In addition to the laboratory canteen in secondary schools where the student
population is more than one thousand five hundred (1,500), the existing duly
registered and interested teachers’ cooperative in the school that complies with the
Criteria for Qualification set forth shall be allowed to operate and manage another
school canteen.
4.3.3 For special schools with an enrolment size of more than five hundred (500)
students, the existing duly registered and interested teachers’ cooperative in the
school that complies with the Criteria for Qualification set forth shall be allowed to
operate and manage another school canteen in addition to the laboratory
canteen.
POLICY STATEMENTS
4.4 Only nutrient-rich foods such as root crops, noodles, rice and corn products in
native preparation, fruits and vegetables in season, and fortified food products
labeled rich in protein, energy, vitamins and minerals shall be sold in the school
canteen. Beverages shall include milk, shakes and juices prepared from fruits and
vegetables in season.
4.5 The sale of carbonated drinks, sugar-based synthetic or artificially flavored juices,
junk foods and any food product that may be detrimental to the child’s health and
that do not bear the Sangkap Pinoy seal and/or did not pass BFAD approval is
prohibited.
4.6 Iodized salt shall be used, in controlled quantity, in the preparation of cooked
foods to ensure that the iodine requirement of the clientele shall be met and to
eliminate iodine deficiency disorders. The use of monosodium glutamate (vetsin) shall
be regulated.
POLICY STATEMENTS
4.7 A reasonable mark-up price for all merchandise in the canteen shall be allowed,
provided that the selling retail price does not exceed the prevailing prices in the
locality.
4.8 Sub-leasing the whole or part of the school canteen premises or sub¬contracting
the operation of the school canteen to concessionaires is prohibited.
4.9 Vendors shall not be allowed to bring in food items inside the school
canteen/premises. Teachers and school personnel are likewise prohibited from selling
food items within the school premises, except through the school canteen and unless
authorized and covered by a written agreement with the school head/principal
and/or the teachers’ cooperative.
PROCEDURAL GUIDELINES
5.1 All school canteens are required to secure the following
permits/clearances:
Sanitation Clearance/Permit from the local Health Department
Health Permit of canteen personnel/staff from the city/municipal health
office
Authority from the school head/principal to Operate and Manage the School
Canteen (for teachers’ cooperatives only)
Clearances/Permit shall be permanently displayed in a conspicuous place in
the school canteen. They shall remain valid for the duration of the school
year.
5.2 All canteen personnel/staff are required to wear clean and proper attire
(white shirt/polo/blouse, colored pants/skirt, hairnet, apron, appropriate
footwear) at all times. They shall also wear their identification cards with
photo when inside the premises of the canteen.
5.3 Reportorial Requirements
5.3.1. All entities operating and managing a school canteen, including the laboratory
canteen, shall regularly prepare the following reportorial requirements to be
submitted to the DepEd and/or CDA, whichever is applicable:
5.3.2 The school-managed canteen shall prepare its financial statements using the
pro-forma copies of the monthly statement of operations and financial statements
which are hereto attached as Annexes “B” and “C”, respectively. Teachers’
cooperatives managing school canteens shall follow the Standard Chart of
Accounts for Consumers’ Cooperatives and Those with Canteen And/Or Catering
Services prescribed by the Cooperative Development Authority, which is hereto
attached as Annex “D”.
5.3.3 The school head/principal shall also post on the school’s bulletin board a
statement of receipts and disbursements, indicating the share it received from the
teachers’ cooperative managed canteen.
5.4 Accounting of Funds
5.4.1 A book of accounts and statement of sales and disbursements shall be maintained
for recording daily transactions related to the operations of the canteen. Receipts and
other similar documents shall be kept to support sales, purchases and disbursements
made. The books of accounts should be kept up-to-date and made available for
examination and inspection at any appropriate time by the school level auditing
committee or the COA representative based in the division office.
5.4.2 For purposes of transparency and accountability, the school head/principal shall
organize a school level auditing committee to be headed by a Mathematics
department head/teacher, and Home Economics department head/teacher and the
president of the faculty club as members. The committee shall look into the books of
accounts at least once a month. The audited statement shall be posted on the school’s
bulletin board.
5.4 Accounting of Funds
5.4.3 Canteen funds shall be audited by the school level auditing committee on a
quarterly basis and by the Division COA Resident Auditor or his/her authorized
representative twice a year. Audit findings shall be submitted to the Schools Division
Superintendent through the school head/principal. Audited financial statements shall be
posted on bulletin boards for the information of everybody.
5.5 Incentives received in cash or in kind from private suppliers of food items and
beverages shall form part of the gross income of the school canteen and shall be part of
the financial statement.
5.6 Adherence to Food Safety
6.2 In addition to the Canteen Teacher and other HE teachers, the school head/principal
shall contract the services of additional qualified full-time canteen personnel, subject to
availability of funds.
SPECIFIC GUIDELINES FOR SCHOOL-
MANAGED CANTEENS
6.3 Indigent pupils/students who wish to work in the canteen shall be duly and reasonably
compensated. Their employment shall only be done upon written consent of their parents.
They shall only be allowed to work in the canteen outside their regular class schedule.
6.4 The Canteen Teacher shall be responsible in the preparation and submission of reports,
and the books of accounts and statement of sales and disbursements required and
enumerated in Procedural Guidelines
5.3.1 and 5.4.1, respectively.
6.5 The net income derived from the operation of the canteen shall be utilized for, but not
limited to the following:
6.5 The net income derived from the
operation of the canteen shall be utilized
for, but not limited to the following:
Supplementary feeding program for undernourished pupils/students 35%
School clinic fund 5%
Faculty and student development fund 15%
H.E. instructional fund 10%
School operations fund 25%
Revolving capital 10%
TOTAL 100%
6.6 Earnings and cash received from canteen operations shall be deposited daily in the
nearest government depository bank. In the absence of such government depository
bank, deposits shall be made at any nearest reputable commercial bank. In no case
shall the deposits be made in the personal account of any school official. A school-
managed canteen shall have a bank account “in trust for” the name of the school,
whereby the school head/principal and the Canteen Teacher shall be the joint
signatories.
6.7 Based on the expected income of the school canteen, the school head/principal
shall prepare an Annual Budget to be submitted to and approved by the Schools
Division Superintendent or his/her representative at the start of every school year.
6.8 Disbursement of canteen funds shall be in accordance with the approved budget
and existing accounting and auditing rules and regulations.
6.9 Teachers and canteen personnel shall be required to secure clearance from money
and property accountabilities in relation to their involvement in the operation and
management of the school canteen before they are allowed to retire and/or resign
from government service, or transfer to other posts for purposes of re-assignment or
promotion to a higher position.
SPECIFIC GUIDELINES FOR TEACHERS’
COOPERATIVE- MANAGED CANTEENS
7.1 A teachers’ cooperative shall be authorized to operate and manage a school
canteen if it satisfies the following requirements:
It is duly registered with the Cooperative Development Authority (CDA) with
membership composing of incumbent teaching and non-teaching staff of the school at
the time of its registration with the aforesaid agency.
One of its primary purposes as reflected in its Articles of Cooperation and Constitution
and By-Laws is the operation and management of a school canteen.
It has been in existence for at least two (2) years at the time that it signified interest to
manage the school canteen.
It has the necessary equipment/utensils, facilities, furniture and other supplies such as
forms and stationery that will be used in canteen operations.
It will ensure the complete and continuous training for canteen personnel/staff on
handling of food and food safety.
It is able to secure and present a certification from the CDA, or the federation where it is
affiliated to, of its ability to hire qualified full-time manager and staff who are not holding
civil service positions.
Its membership is composed of more than fifty percent (50%) of the teachers and non-
teaching personnel of the school: Provided, that members who have retired, resigned or
have been dismissed or otherwise removed from the service, shall not be included in the
determination of compliance with the required membership.
Withdrawal of membership from the cooperative shall be made in accordance with the
Cooperative Code of the Philippines, rules and regulations, guidelines and issuances of
the cooperative.
The withdrawal of membership by members of the cooperative shall be made
individually and in writing. Mass withdrawal of membership shall be presumed to have
been made under duress or undue pressure.
The number of members who have withdrawn membership from the cooperative in
violation of or not in accordance with existing laws, regulations and issuances of the CDA
and those whose withdrawal of membership was made under duress or undue pressure
shall not be considered in the determination of compliance
7.2 Documents required to be submitted
At least thirty (30) days prior to the start of canteen operations, the
cooperative shall submit the following documents to the division office,
through the school head/principal, for evaluation:
Copy of its registration with the CDA;
Copy of its Amended Articles of Cooperation and Constitution and By-Laws stating among others, its
purpose in engaging in canteen and/or catering services;
Certificate of good standing issued by the CDA;
Resolution by the General Membership/Assembly signifying willingness, intention and readiness to operate
and manage the school canteen, including the canteen development plan;
Copy of the approved memorandum of agreement between the cooperative and the school
head/principal;
List of full-time management officers and their respective designations and salaries;
Bio-data sheets, statement of assets and liabilities, income tax returns, and statement of income and
expenses of directors/officers;
Chart of organization (includes names of officers, functions and responsibilities, and the designations of
positions);
Copy of the bonds of accountable officers/employees; and
Certification by the chairman of the board authorizing the canteen manager to coordinate with the H.E.
canteen teacher on the schedule of practicum activities in the teachers’ cooperative- managed
canteen.
7.3 Within thirty (30) days upon receipt of the required documents, the
schools head/principal shall issue to the applicant teachers’
cooperative the “Authority to Operate and Manage the School
Canteen” if the documents submitted are complete. The teachers’
cooperative shall display at its business office a sign with the following
words:
AUTHORIZED BY DepED TO MANAGE AND OPERATE THE SCHOOL
CANTEEN. If the documents are found inadequate, the same shall be
returned within seventy two (72) hours.
7.4 Memorandum of Agreement
7.4.1 As a rule, a memorandum of agreement shall be entered into by and between the
school head/principal and the chairperson of the teachers’ cooperative as a required
document to be submitted to the Schools Division Superintendent. The MOA shall have a
term of three (3) years and may be renewed every three (3) years thereafter.
7.4.2 Upon the termination of the MOA and when the teachers’ cooperative ceases to
operate the school canteen, the cooperative shall retain ownership of all properties it
acquired for the operation thereof, except those properties or improvements which
cannot be removed from the premises of the canteen without causing substantial
damage thereto. Any arrangements pertaining to other facilities/equipment in the school
canteen shall be subject to the individual MOA between the cooperative and the school
head/principal.
7.5 Approval of Memorandum of Agreement (MOA)
7.5.1 The school head/principal and chairperson of the teachers’ cooperative shall have
thirty (30) days upon receipt thereof within which to sign and approve the Memorandum
of Agreement.
7.5.2 In view of this, upon receipt of the proposed MOA by the school head/principal,
he/she shall within ten (10) days make a written reply to the chairperson of the teachers’
cooperative indicating therein his/her comment, objection, counter-proposal on the
terms and conditions stipulated in the MOA. Thereafter, within the aforesaid period of
thirty (30) days, the school head/principal and the chairperson of the teachers’
cooperative shall meet and mutually agree on the terms and conditions of the MOA.
7.5.3 Failure on the part of the school head/principal to notify the teachers’ cooperative
concerned of his/her comments, objections, and counter-proposal within the aforesaid
period of ten (10) days, shall be construed to mean that he/she has fully agreed with the
terms and conditions stipulated therein. Hence, there will be no reason for the school
head/principal not to approve and sign the MOA.
7.5.4 After the lapse of the thirty (30) day period and no MOA has been executed by the
parties concerned due to refusal of the school head/principal to sign it without valid
reason, the party aggrieved by such refusal may bring the matter by way of an appeal
to the Division/City Superintendent concerned, who in turn shall act on it within a period
of fifteen (15) days from receipt thereof. The decision or resolution of the Division/City
Superintendent shall be appealable to the Regional Director within fifteen (15) days from
receipt thereof.
7.6 Renewal of Existing Memorandum of
Agreement (MOA)
7.6.1 The school head/principal and chairperson of the teachers’ cooperative shall have
thirty (30) days upon receipt of the proposal to renew the existing MOA, execute a new
Memorandum of Agreement covering the operation and management of the school
canteen by the teachers’ cooperative for another term.
7.6.2 In order not to interrupt the operation of the school canteen managed by the
teachers’ cooperative, a written notice to renew and to continue the operation and
management of the school canteen shall be submitted to the school head/principal at
least thirty (30) days before the expiration of the original and/or existing MOA together with
the draft new MOA. Upon receipt thereof, the school head/principal, within ten (10) days,
shall make a written reply to the chairperson of the teachers’ cooperative indicating therein
his/her comment, objections and/or counter-proposal on the terms and conditions
stipulated in the draft new MOA. Thereafter, within the aforesaid period of thirty (30) days,
the school head/principal and the chairperson of the teachers’ cooperative shall meet and
mutually agree on the terms and conditions of the new MOA and amendments, if there are
any.
7.6 Renewal of Existing Memorandum of
Agreement (MOA)
7.6.3 Failure on the part of the school head/principal to notify the teachers’ cooperative
concerned of his/her comment, objection and/or counter-proposal within the aforesaid
period of ten (10) days, shall be construed to mean that he/she has fully agreed with the
terms and conditions stipulated therein.
7.6.4 After the lapse of the thirty (30) day period and no renewal of the MOA has been
made by the parties concerned due to refusal of the school head/principal to sign it
without valid reason, the party aggrieved by such refusal may bring the matter by way of
an appeal to the Division/City Superintendent concerned, who in turn shall act on it within a
period of fifteen (15) days from receipt thereof. The decision or resolution of the Division/City
Superintendent shall be appealable to the Regional Director within fifteen (15) days from
receipt thereof.
7.7 A copy of the pro-forma Memorandum of Agreement is hereto attached as Annex “A”
for reference.
7.8 Use of Canteen Facilities
7.8.1 The teachers’ cooperative may be allowed to use the existing canteen facilities rent-free for its
operations. However, the cost of repair, maintenance and expansion of the said facilities shall be borne by
the teachers’ cooperative. Separate water and light meters shall be installed in the canteen and bills
covering water and electricity consumed in the aforesaid school canteen shall be borne by them. The
teachers’ cooperative shall be given a grace period of three months from the start of its canteen
operations to effect the installation of separate water and light meters.
7.8.2 The teachers’ cooperative may allocate a small space within its school canteen premises, which shall
not be more than one-eighth (1/8) of the floor area and must be enclosed, where consumer goods/items
may be sold to its members or where the cooperative may undertake other business ventures. Such
consumers’ store and other business ventures of the teachers’ cooperative within the canteen or school
premises are not covered under these guidelines; instead, these shall be covered by a separate
agreement between the school head/principal and the chairperson of the teachers’ cooperative.
7.8.3 The school shall be free from damages and any liability that may arise from the teachers’
cooperative’s operation of the school canteen and use of its facilities.
7.9 The teachers’ cooperative shall not allow any of its officers and members to use his/her/their official
time in attending to and supervising the activities, operations and management of the school canteen.
7.10 Sharing of Proceeds
The sharing of the gross margin derived from the teachers’ cooperative-
managed canteen shall be as follows:
Eighty percent (80%) for the teachers’ cooperative and twenty percent (20%) for the
school. However, the school head/principal and teachers’ cooperative may agree
on other percentage of sharing depending on the peculiar situation of the school:
Provided that the share of the school shall not be less than twenty percent (20%).
Remittance of the school share shall be due every fifth day of the month.
The school head/principal or his/her duly authorized representative shall receive the
school share from the teachers’ cooperative and issue the corresponding
acknowledgment receipt duly signed by the school head/principal or his/her duly
authorized representative. Any authorized disbursement made chargeable against
such share shall be recorded, accounted for and supported by receipts.
The share of the school shall be
utilized as follows:
Supplementary feeding program for undernourished pupils/students 35%
School clinic fund 5%
Faculty and student development fund 15%
H.E. instructional fund 10%
School operations fund35%
TOTAL 100%
7.11 All resolutions, decisions and actions taken by the Board of Directors of the teachers’
cooperative relative to finances, privileges and benefits accruing to the membership of
the Board shall be reported to the General Assembly during its annual meeting for
confirmation.
7.12 Designation of Coordinator
7.12.1 The teachers’ cooperative shall assign its canteen manager to coordinate with
the H.E. Department on the schedule of practicum activities in the teachers’
cooperative-managed canteen. Food items produced by the H.E. classes during their
practicum may be sold in the canteen and any proceeds generated from it shall form
part of the revolving fund created for this purpose.
SPECIFIC GUIDELINES FOR LABORATORY
CANTEENS
8.1 Every secondary school, regardless of its enrollment size, shall have a laboratory canteen
where students shall be trained on food planning, preparation, retail trade, selling and safety
as part of their H.E. classes. It shall be supervised by the designated H.E. canteen teacher.
8.2 The designated H.E. canteen teacher shall prepare the schedule of service of the
practicum students. Such schedule shall be approved by the H.E. Department Head or the
school head/principal.
8.3 The designated H.E. canteen teacher shall ensure the full participation of the
pupils/students in the planning, purchasing, handling, storage, preparation, serving and sale of
safe and nutritious foods/meals.
8.4 The schedule of the practicum students shall be posted on a bulletin board within the
school canteen premises. No pupil/student shall serve in the canteen beyond his/her
practicum schedule.
SPECIFIC GUIDELINES FOR LABORATORY
CANTEENS
8.5 Income derived from the laboratory canteen shall be utilized as follows: