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Financial Management Handbook for Food Service Programs

Refusing to serve students because of outstanding balances

 

Unallowable Costs  (Uncollected Payments)

 

Catalog of Federal Domestic Assistance (CFDA)

 

Adult Pricing

 

USDA Food Rates

School Year 2012

.2025 per School Year 2011 lunchs served

If you should charge two prices within Elementary or Secondary grades, please record the higher of the two prices on the online application.  To charge more then the maximum a yearly waiver is required.  Contact Child Nutrition Services for more information

 

Adult meal charge MUST cover the cost of the meal plus the USDA Food value.

 

 

2011-2012 School Year
Income Guidelines

Free and Reduced Price Meals

 

 

FREE

Income

REDUCED

Income

Family Size (include adults)

 

Yearly

 

Monthly

 

Yearly

 

Monthly

1

14,157

1,180

20,147

1,679

2

19,123

1,594

27,214

2,268

3

24,089

2,008

34,281

2,857

4

29,055

2,422

41,348

3,446

5

34,021

2,836

48,415

4,035

6

38,987

3,249

55,482

4,624

7

43,953

3,663

62,549

5,213

8

48,919

4,077

69,616

5,802

For each additional family member add:

 

4,966

414

7,067

589

2011-2012 Reimbursement Rates

 

 

 

 

Lunch

 

Breakfast

Severe Need

Breakfast

 

Milk

After-School

Snack

Paid

$ .26

$ .27

$ .27

$ .2050

$ .07

Reduced Price

$2.37

$1.21

$1.50

 N/A

$ .38

Free

$2.77

$1.51

$1.80
cost

$ .76

Public schools will receive an State reimbursement per lunch in addition to the Federal reimbursement.

 

The state reimbursement amount is determined from a fixed amount of money.  We will begin paying $.04 per lunch for public schools.  On the first of the calendar year the balance of the money is prorated and paid out to schools.  Therefore, there is no fixed amount per meal.  Generally, state reimbursement for  lunch is between .03 and .05 depending on participation state wide. Breakfast reduced .30 will be reimbursed by state. Therefore reduced breakfast is no charge to the students.  Federal web page: http://www.fns.usda.gov/cnd/Governance/notices/naps/NAPs11-12.pdf

 

 

Chart of Accounts

Information Definitions for more information about cart of accounts and Department of Education contact Joanne Allen

 

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LABOR HOURS

We get several questions about labor and staffing.  this spreadsheet is what is used during a review foe labor evaluation.  It is a guidance and should be done regularly to determine what is an adequate MPWH for each kitchen.  it is a tool that is very effective.  to improve the MPWH look at the participation.  then look at cut labor.  Labor guidance Spreadsheet

HOW TO I DETERMINE MY MEAL PER WORKER HOUR (MPWH)?

requires Microsoft excel

 

SY 2010 Report of Districts Local Support and Ending Balances

Online Reports and Information

 

 

Looking for forms for the Child Nutrition Services Program?

They are located on the Department of Education forms page under Support Services Team:

Child Nutrition Services Forms

Looking to submit your Application, or monthly claim forms:

Child Nutrition Services Reimbursement System Online

Charges to Students and Adults

Top student charges:

lunches secondary 41 @ 2.50

lunches elementary 27@2.25

breakfast secondary 29 @1.00

breakfast elementary 52@1.00

ADULTS

$2.40-2.99   1.1%

$3.00-3.99  39.4%

$4.00-4.99   42.4%

$5.00-5.99  11.4%

greater then $6.00 5.7%

 

School 2012 data of charges to students and adults. First column is the charge and the other columns are the number of school/districts charging that price. 

RATE lunch reduced lunch full secondary lunch full elem lunch adults breakfast reduced breakfast full secondary breakfast full elem breakfast adults district asp full price asp reduced
0.01 0 0 0 0 0 0 0 0 0
0.04 0 0 0 0 0 0 0 0 0
0.05 0 0 0 0 0 0 0 0 0
0.06 0 0 0 0 0 0 0 0 0
0.15 0 0 0 0 0 0 0 9 0
0.2 0 0 0 0 0 0 0 0 0
0.25 0 0 0 0 0 0 0 3 0
0.3 1 0 0 0 0 0 0 2 0
0.35 0 0 0 0 0 0 0 0 0
0.4 175 0 0 0 0 1 0 2 0
0.45 0 0 0 0 0 0 0 0 0
0.5 0 0 0 0 1 5 0 0 0
0.55 0 0 0 0 0 0 0 0 0
0.6 0 0 0 0 0 4 0 0 0
0.65 0 0 0 0 0 0 0 0 0
0.7 0 0 0 0 0 1 0 0 0
0.75 0 0 0 0 10 24 0 0 0
0.8 0 0 0 0 1 1 0 0 0
0.85 0 0 0 0 0 4 0 0 0
0.9 0 0 0 0 1 1 0 0 0
0.95 0 0 0 0 1 1 1 0 0
1 0 0 0 0 29 52 19 0 0
1.05 0 0 0 0 1 3 0 0 0
1.1 0 0 0 0 2 2 0 0 0
1.15 0 0 0 0 2 2 1 0 0
1.2 0 0 0 0 4 4 2 0 0
1.25 0 1 8 0 26 19 20 0 0
1.3 0 0 0 0 3 2 3 0 0
1.35 0 0 0 0 2 3 1 0 0
1.4 0 0 0 0 0 0 3 0 0
1.45 0 0 0 0 1 1 0 0 0
1.5 0 2 8 0 15 13 42 0 0
1.55 0 0 1 0 1 0 0 0 0
1.6 0 1 2 0 0 0 1 0 0
1.65 0 0 1 0 0 0 0 0 0
1.7 0 0 0 0 1 0 1 0 0
1.75 0 2 4 0 3 1 17 0 0
1.8 0 2 18 0 0 0 1 0 0
1.85 0 1 5 0 0 0 2 0 0
1.9 0 0 3 0 0 0 0 0 0
1.95 0 0 2 0 0 0 0 0 0
2 0 6 21 0 1 0 26 0 0
2.05 0 10 9 0 0 0 1 0 0
2.1 0 6 2 0 0 0 0 0 0
2.15 0 0 1 0 0 0 0 0 0
2.2 0 3 4 0 0 0 1 0 0
2.25 0 11 27 0 0 0 2 0 0
2.3 0 12 16 0 0 0 0 0 0
2.35 0 2 6 0 0 0 0 0 0
2.4 0 1 1 1 0 0 0 0 0
2.45 0 1 1 0 0 0 0 0 0
2.5 0 41 20 0 2 1 8 0 0
2.55 0 0 0 0 0 0 0 0 0
2.6 0 3 1 0 0 0 0 0 0
2.65 0 0 0 0 0 0 0 0 0
2.7 0 2 0 0 0 0 0 0 0
2.75 0 8 1 1 0 0 1 0 0
2.8 0 0 0 0 0 0 0 0 0
2.85 0 0 1 0 0 0 0 0 0
2.9 0 0 0 0 0 0 0 0 0
2.95 0 0 0 0 0 0 0 0 0
3 0 7 5 10 0 0 2 0 0
3.05 0 0 0 0 0 0 0 0 0
3.1 0 0 0 0 0 0 0 0 0
3.15 0 0 0 1 0 0 0 0 0
3.2 0 0 0 0 0 0 0 0 0
3.25 0 0 0 5 0 0 0 0 0
3.3 0 0 0 0 0 0 0 0 0
3.35 0 0 0 0 0 0 0 0 0
3.4 0 0 0 0 0 0 0 0 0
3.45 0 0 0 1 0 0 0 0 0
3.5 0 0 0 26 0 0 0 0 0
3.55 0 0 0 1 0 0 0 0 0
3.6 0 0 0 2 0 0 0 0 0
3.65 0 0 0 1 0 0 0 0 0
3.7 0 0 0 2 0 0 0 0 0
3.75 0 1 1 13 0 0 0 0 0
3.8 0 0 0 5 0 0 0 0 0
3.85 0 0 0 0 0 0 0 0 0
3.9 0 0 0 1 0 0 0 0 0
3.95 0 0 0 1 0 0 0 0 0
4 0 0 0 36 0 0 0 0 0
4.05 0 0 0 0 0 0 0 0 0
4.1 0 0 0 0 0 0 0 0 0
4.15 0 0 0 3 0 0 0 0 0
4.2 0 0 0 1 0 0 0 0 0
4.25 0 0 0 17 0 0 0 0 0
4.3 0 0 0 1 0 0 0 0 0
4.35 0 0 0 1 0 0 0 0 0
4.4 0 0 0 1 0 0 0 0 0
4.45 0 0 0 0 0 0 0 0 0
4.5 0 0 0 8 0 0 0 0 0
4.55 0 0 0 0 0 0 0 0 0
4.6 0 0 0 0 0 0 0 0 0
4.65 0 0 0 1 0 0 0 0 0
4.7 0 0 0 0 0 0 0 0 0
4.75 0 0 0 4 0 0 0 0 0
4.8 0 0 0 1 0 0 0 0 0
4.85 0 0 0 0 0 0 0 0 0
4.9 0 0 0 0 0 0 0 0 0
4.95 0 0 0 0 0 0 0 0 0
5 0 0 0 12 0 0 0 0 0
5.05 0 0 0 0 0 0 0 0 0
5.1 0 0 0 1 0 0 0 0 0
5.15 0 0 0 1 0 0 0 0 0
5.2 0 0 0 1 0 0 0 0 0
5.25 0 0 0 2 0 0 0 0 0
5.3 0 0 0 0 0 0 0 0 0
5.35 0 0 0 1 0 0 0 0 0
5.4 0 0 0 1 0 0 0 0 0
5.55 0 0 0 0 0 0 0 0 0
5.6 0 0 0 0 0 0 0 0 0
5.65 0 0 0 0 0 0 0 0 0
5.6 0 0 0 0 0 0 0 0 0
5.65 0 0 0 0 0 0 0 0 0
5.7 0 0 0 0 0 0 0 0 0
5.75 0 0 0 0 0 0 0 0 0
5.8 0 0 0 0 0 0 0 0 0
5.85 0 0 0 1 0 0 0 0 0
5.9 0 0 0 0 0 0 0 0 0
5.95 0 0 0 0 0 0 0 0 0
6 0 0 0 1 0 0 0 0 0
6.5 0 0 0 1 0 0 0 0 0
6.1 0 0 0 1 0 0 0 0 0
6.15 0 0 0 0 0 0 0 0 0
6.2 0 0 0 0 0 0 0 0 0
6.25 0 0 0 3 0 0 0 0 0
6.3 0 0 0 1 0 0 0 0 0
6.35 0 0 0 0 0 0 0 0 0
6.4 0 0 0 0 0 0 0 0 0
6.45 0 0 0 0 0 0 0 0 0
6.5 0 0 0 1 0 0 0 0 0
6.55 0 0 0 0 0 0 0 0 0
6.6 0 0 0 0 0 0 0 0 0
6.65 0 0 0 0 0 0 0 0 0
6.7 0 0 0 1 0 0 0 0 0
6.75 0 0 0 0 0 0 0 0 0
6.8 0 0 0 0 0 0 0 0 0
6.85 0 0 0 0 0 0 0 0 0
6.9 0 0 0 0 0 0 0 0 0
6.95 0 0 0 0 0 0 0 0 0
7 0 0 0 0 0 0 0 0 0
7.05 0 0 0 0 0 0 0 0 0
7.1 0 0 0 0 0 0 0 0 0
7.15 0 0 0 0 0 0 0 0 0
7.2 0 0 0 0 0 0 0 0 0
7.25 0 0 0 1 0 0 0 0 0
7.3 0 0 0 0 0 0 0 0 0
7.35 0 0 0 0 0 0 0 0 0

 

 

 

Adult Meal Pricing

 

UNITED STATES DEPARTMENT OF AGRICULTURE

FOOD AND NUTRITION SERVICE

Source of following citation:

Federal Regulations: 7CFR 210.6 National School Lunch Program and 220.6 School Breakfast Program.

Pricing of Adult Meals in the National School Lunch and School Breakfast Program

This Instruction sets forth the policy on pricing of meals served to adults under the National School Lunch, USDA Food School and School Breakfast Programs in participating schools and institutions which claim reimbursement under Sections 4 and 11 of the National School Lunch Act and Section 4 of the Child Nutrition Act. Since the expressed purpose of Federal assistance is to safeguard the health and well-being of the Nation's children, meals served to adults are neither eligible under the authorizing legislation and regulations for Federal cash reimbursement, nor do they earn donated food assistance for the School Food Authority.

 

Since implementation of the cost accountability revisions of Public Law 97-35, program funds (other then severe need breakfast funds) are available to School Food Authorities for use within their overall nonprofit school food service operations, rather than being restricted solely to the financing of program specific costs. Nevertheless, School Food Authorities must ensure to the extent practicable, that the Federal reimbursements, children's payments, and other non designated nonprofit food service revenues do not subsidize program meals served to adults. Also, which FNS Instruction 770-1 allows donated foods to be used for preparing food items served in adult meals, the current per-meal value of entitlement and/or bonus donated foods must be taken into consideration in establishing the price charged to adults for meals.

 

Breakfasts and lunches served to teachers, administrators, custodians and other adults must be priced so that the adult payment in combination with any per-lunch revenues from other sources designated specifically for the support of adult meals (such as State or local fringe benefit or payroll funds, or funding from voluntary agencies) is sufficient to cover the overall cost of the lunch. Including the value of any USDA entitlement and bonus donated foods used to prepare the meal. If cost data are not available, the minimum adult payment should reflect the price charged to students paying the school's designated full price, plus the current value of Federal cash and donated food assistance (entitlement and bonus) for full price meals. In non pricing programs, the adult charge should be at least the amount of reimbursement received for a free lunch under Section 4 and 11 of the National School Lunch Act, plus the per-meal value of both entitlement and bonus donated foods, or for breakfasts, the rate established for free meals under Section 4 of the Child Nutrition Act, plus the value of bonus commodities.

 

Meals served to adults who are directly involved in the operation and administration of the school nutrition programs may, at the discretion of the School Food Authority, be furnished at no charge. As such, their cost may be fully attributed to and supported by the nonprofit food service operation.

 

Meals served to these adults may not be claimed for reimbursement or counted towards the donated food entitlement. The determination of individuals, positions involved, and the degree to which their services are attributed to the nonprofit food service program operations is left to State and local officials.

 

Where are other districts financially?

What districts are breaking even? How much are districts receiving in local money? These are sample questions the State Agency gets. An Excel spreadsheet is now available that lists:

This information is “as reported”.  Reporting accuracy of numbers is the responsibility of the district prior to Superintendent approval. This spreadsheet will list all districts and year end information that includes local support and cash book balance before and after adjusted by unpaid bills

Get the spreadsheet for School Year 2010!

Get spreadsheet for school year 2011

Catalog of Federal Domestic Assistance (CFDA)

Catalog of Federal Domestic Assistance (CFDA) provides a full listing of all Federal programs available to State and local government.  Department of Education/Child Nutrition Services is required to supply the CFDA numbers to LEAs.  They are listed below for your information and a link to the CFDA home page.

 

 

 

 

CFDA # PROGRAN AWARD GRANT # GRANT NAME
       
10.555 School Meals
4ME300301
 CNP SCHOOL MEALS
10.559 Summer Food Service Program
4ME300301
 CNP SUMMER FOOD SERVICE PROGRAM
10.574 Team nutrition
CNP TEAM NUTRITION
10.582  Fresh Fruit Vegetable Program
4ME300301
 CN FRESH FRUIT  AND VEGETABLE
       
       
       

 

Catalog of Federal Domestic Assistance web page.

 

 

 

INVENTROY TURNOVER RATES CALCULATION  (EXCELL SPREADSHEET)