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 \nA REPORT OF THE PERFORMANCE MEASUREMENT AND BENCHMARKING PROJECT  \nOCTOBER 2023  \nCopyright © 2006-2023  \nTABLE OF CONTENTS  \nIntroduction 1  \nAccounts Payable 5  \nAP Cost per 100K Revenue 6  \nAP Cost per Invoice 7  \nInvoices-Days to Process 8  \nInvoices Processed per FTE per Month 9  \nInvoices Past Due at Time of Payment 10  \nPayments Voided 11  \nCash Management 13  \nCash Flow-Short-Term Loans per $100K Revenue 14  \nInvestment Earnings per $100K Revenue 15  \nInvestment Earnings as Percent of Cash/Investment Equity 16  \nCash/Investment Equity per $100K Revenue 17  \nTreasury Staffing Cost per $100K Revenue 18  \nCompensation 19  \nPay Checks Processed per FTE per Month 20  \nPayroll Cost per $100K Spend 21  \nPayroll Cost per Pay Check 22  \nPay Check Errors per 10K Payments 23  \nPayroll Staff-Overtime hours per FTE 24  \nPersonnel Record Self-Service Usage per District FTE 25  \nW-2 Correction Rate (W-2c's) 26  \nPay Checks-Direct Deposits 27  \nFinancial Management 29  \nDebt Principal Ratio to District Revenue 30  \nDebt Servicing Costs Ratio to District Revenue 31  \nFund Balance Ratio to District Revenue-All Types 32  \nFund Balance Ratio to District Revenue – Unrestricted 33  \nExpenditure Efficiency-Adopted Budget Difference from Actual 34  \nRevenue Efficiency-Adopted Budget Difference from Actual 35  \nExpenditure Efficiency-Final Budget Difference from Actual 36  \nRevenue Efficiency-Final Budget Difference from Actual 37  \nGrants Management 39  \nGrant Funds as Percent of Total Budget 40  \nGrant-Funded Staff as Percent of District FTEs 41  \nReturned Grant Funds per $100K Grant Revenue 42  \nCompetitive Grant Funds as Percent of Total 43  \nDays to Access New Grant Funds 44  \nGrant Receivables Aging 45  \nProcurement 47  \nProcurement Cost per Purchase Order 48  \nProcurement Cost per $100K Revenue 49  \nProcurement Savings Ratio 50  \nStrategic Sourcing Ratio 51  \nCompetitive Procurements Ratio 52  \nCooperative Purchasing Ratio 53  \nP-Card Purchasing Ratio 54  \nPALT for Requests for Proposals 55  \nPALT for Invitations for Bids 56  \nPALT for Informal Solicitations 57  \nProcurement Staff with Professional Certificate 58  \nWarehouse Operating Expense Ratio 59  \nWarehouse Stock Turn Ratio 60  \nRisk Management 61  \nCost of Risk per Student 62  \nWorkers' Compensation Cost per $100K Payroll Spend 63  \nWorkers' Compensation Cost per Employee 64  \nWorkers' Compensation Lost Work Days per 1,000 Employees 65  \nLiability Claims-Percent Litigated 66  \nLiability Claims per 1,000 Students 67  \nLiability Cost per Student 68  \nWorkers' Compensation Claims per 1,000 Employees 69  \nWorkplace Incidents per 1,000 Employees 70  \nFood Services 71  \nBreakfast Participation Rate (Meal Sites) 72  \nBreakfast Participation Rate (Districtwide) 73  \nBreakfast F/RP Participation Rate 74  \nLunch Participation Rate (Meal Sites) 75  \nLunch Participation Rate (Districtwide) 76  \nLunch F/RP Participation Rate 77  \nCost per Meal 78  \nFood Cost per Meal 79  \nFund Balance per Revenue 80  \nTotal Cost as Percent of Revenue 81  \nFood Cost per Revenue 82  \nLabor Cost per Revenue 83  \nMeals per Labor Hour 84  \nUSDA Commodities as Percent of Revenue 85  \nProvision II Enrollment Rate – Breakfasts 86  \nProvision II Enrollment Rate – Breakfasts 87  \nMaintenance & Operations 89  \nCustodial Work-Cost per Square Foot 90  \nCustodial Work-Cost per Student 91  \nCustodial Workload (Sq. Ft.) 92  \nCustodial Supply Cost per Square Foot 93  \nRoutine Maintenance-Cost per Square Foot 94  \nRoutine Maintenance-Cost per Work Order 95  \nRoutine Maintenance-Proportion Contractor-Operated, by Work Orders 96  \nMajor Maintenance-Cost per Student 97  \nMajor Maintenance – Delivered Construction Costs as Percent of Total Costs 98  \nMajor Maintenance – Design to Construction Cost Ratio 99  \nRenovations-Cost per Student 100  \nRenovations-Delivered Construction Costs as Percent of Total Costs 101  \nRenovations-Design t","cbCaikTBbOq37Jcw","https://ap.wps.com/l/cbCaikTBbOq37Jcw","pdf",7351740,190,"English","# Introduction\n## Accounts Payable\n## Cash Management\n## Compensation\n## Financial Management\n## Grants Management\n## Procurement\n## Risk Management\n## Food Services\n## Maintenance & Operations\n## Safety & Security\n## Transportation\n## Human Resources","[{\"question\":\"What fiscal year and timeframe does the report cover?\",\"answer\":\"The report presents results for fiscal year 2021-22 and is dated October 2023.\"},{\"question\":\"Which main topics are covered under operational performance?\",\"answer\":\"It covers accounts payable and invoicing processing, cash management, compensation and payroll, procurement, risk management, food services operations, and transportation metrics.\"},{\"question\":\"How is the report organized for review by readers?\",\"answer\":\"It provides a table of contents listing sections such as Accounts Payable, Cash Management, Grants Management, Procurement, Maintenance \\u0026 Operations, Safety \\u0026 Security, Transportation, and Human Resources.\"}]","Managing America’s Results - A Report of the Performance Measurement and Benchmarking Project - October 2023 | PDF",1792048904,479]