Federal Regulations Governing the Financial Management of National School Lunch / School Breakfast Programs

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1 Federal Regulations Governing the Financial Management of National School Lunch / School Breakfast Programs 7CFR 210.2/ Definitions Net cash resources means all monies, as determined in accordance with the State agency s established accounting system, that are available to or have accrued to a school food authority s nonprofit school food service at any given time, less cash payable. Such monies may include, but are not limited to, cash on hand, cash receivable, earnings on investments, cash on deposit and the value of stocks, bonds or other negotiable securities. Nonprofit school food service means all food service operations conducted by the school food authority principally for the benefit of school children, all of the revenue from which is used solely for the operation or improvement of such food services. Revenue, when applied to nonprofit school food service, means all monies received by or accruing to the nonprofit school food service in accordance with the State agency s established accounting system including, but not limited to, children s payments, earnings on investments, other local revenues, State revenues, and Federal cash reimbursements. 7 CFR Agreement with State Agency (1) Maintain a nonprofit school food service and observe the limitations on the use of nonprofit school food service revenues set forth in (a) and the limitations on any competitive school food service as set forth in (b); (2) Limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved in accordance with (a); (3) Maintain a financial management system as prescribed under (c); (4) Comply with the requirements of the Department s regulations regarding financial management (7 CFR part 3015); 7 CFR Resource management/220.7(e)(1)(i) (v) Requirement for Participation (a) Nonprofit school food service. School food authorities shall maintain a nonprofit school food service. Revenues received by the nonprofit school food service are to be used only for the operation or improvement of such food service, except that, such revenues shall not be used to purchase land or buildings, unless otherwise approved by FNS, or to construct buildings. Expenditures of nonprofit school food service revenues shall be in accordance with the financial management system established by the State agency under (a) of this part. School food authorities may use facilities, equipment, and personnel supported with nonprofit school food revenues to support a nonprofit nutrition program for the elderly, including a program funded under the Older Americans Act of 1965 (42 U.S.C et seq.).

2 (b) Net cash resources. The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency in accordance with (a). (c) Financial assurances. The school food authority shall meet the requirements of the State agency for compliance with (a) including any separation of records of nonprofit school food service from records of any other food service which may be operated by the school food authority as provided in paragraph (a) of this section Additional responsibilities. (a) General Program management. Each State agency shall provide an adequate number of consultative, technical and managerial personnel to administer programs and monitor performance in complying with all Program requirements. (2) Assurance of compliance for finances. Each State agency shall ensure that school food authorities comply with the requirements to account for all revenues and expenditures of their nonprofit school food service. School food authorities shall meet the requirements for the allowability of nonprofit school food service expenditures in accordance with this part and, as applicable, 7 CFR part The State agency shall ensure compliance with the requirements to limit net cash resources and shall provide for approval of net cash resources in excess of three months average expenditures. Each State agency shall monitor, through review or audit or by other means, the net cash resources of the nonprofit school food service in each school food authority participating in the Program. In the event that net cash resources exceed 3 months average expenditures for the school food authority s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program. (4) Program compliance. Each State agency shall require that school food authorities comply with the applicable provisions of this part. The State agency shall ensure compliance through audits, administrative reviews, technical assistance, training guidance materials or by other means.

3 ODE Financial Reporting Guidance from Program Budgeting and Accounting Manual, Pg 25 Transfers to Other Funds Districts may make transfers from one fund to the General Fund, Special Revenue, Debt Service, Capital Projects, and Trust and Agency Funds. Transfers are excluded from expenditures in the transferring fund to avoid double counting. Example: Transfer money from the General Fund to a Special Revenue Fund. Debit Expenditure Transfers to other funds Credit Liabilities Due to other funds Debit Assets Due from other funds Credit Revenue Transfers from other funds Pg. 27 Fund Classifications 200 Special Revenue Funds account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes. Some examples of special revenue funds might include: restricted state or federal grants-in aid; restricted tax levies. A separate fund may be used for each restricted source or one fund may be used, supplemented by the dimension project/reporting code; e.g., bus replacement fund. Food Service and Student Body Funds should be classified here. (Required level of reporting) Revenue This dimension permits classification of revenues by source. The primary classification differentiates local, intermediate, State and Federal revenue sources. Pg Revenue from Local Sources Food Service. Revenue for dispensing food to students and adults. (Required level of reporting) 1610 Daily Sales Reimbursable Programs. Revenue from students for the sale of breakfasts, lunches, and milk which are considered reimbursable by the U.S. Department of Agriculture. Federal reimbursements are not entered here. They should be recorded under code (Optional level of reporting) 1611 Breakfast. Money received from students for the sale of reimbursable breakfasts as part of the School Breakfast Program. (Optional level of reporting) 1612 Lunch. Money received from students for the sale of reimbursable lunches as part of the National School Lunch Program. (Optional level of reporting) 1613 Special Milk Program. Money received for the sale of reimbursable milk as part of the Special Milk Program. (Optional level of reporting)

4 1620 Daily Sales Non-reimbursable Program. Money received from students or adults for the sale of non-reimbursable breakfasts, lunches, and milk. This category would include all sales to adults, the second Type A lunch to students and a la carte sales. (Optional level of reporting) 1630 Special Functions. Money received from students, adults or organizations for the sale of food products and services considered special functions. Some examples would include potlucks, PTA sponsored functions and athletic banquets. (Optional level of reporting) Pg Revenue From State Sources State School Fund School Lunch Match. That portion of the grant from the State School Fund which is earmarked by the district for the required matching of Section 4 federal school lunch grant received by the district. (Required level of reporting) Pg Revenue From Federal Sources Restricted Revenue From the Federal Government Through the State. Revenues from the federal government through the state as grants to the district which must be used for a categorical or specific purpose. If such money is not completely used by the district, IT USUALLY IS RETURNED TO THE GOVERNMENTAL UNIT. Separate subaccounts may be maintained to segregate grants for different purposes. Examples of revenues to be recorded here are: Elementary and Secondary Education Act Programs, Vocational Programs, Handicapped Programs, Child Nutrition Programs, Title 1, Bilingual ESL, School Nutrition, Vocational Education, JTPA, IDEA (PL ), Adult Education, Handicapped (PL ). (Required level of reporting) Expenses Functions Function describes the type of activity that is carried out. The five major functional areas are: 1000 Instruction, 2000 Support Services, 3000 Enterprise and Community Services, 4000 Facilities Acquisition and Construction, and 5000 Other Uses. The four digit function codes are subfunctions provide program and service area information. Functions and subfunctions consist of activities which have similar general operational objectives. Pg Enterprise and Community Services. Activities concerned with operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the costs of providing goods and services to the students or general public are financed or recovered primarily through user charges and community programs Food Services. Activities concerned with providing food to students and staff in a school or district. This service area includes the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities, and the delivery of food. (Required level of reporting)

5 3110 Service Area Direction. Activities of directing and managing food services. (Optional level of reporting) 3120 Food Preparation and Dispensing Services. Activities concerned with preparing and serving regular and incidental meals, lunches, or snacks to students and staff in a school or district which include operating kitchen equipment, preparing food, cooking, serving food, cleaning dishes, and storing dishes and kitchen equipment. (Optional level of reporting) 3130 Food Delivery Services. Activities s concerned with delivering food to the school or district. (Optional level of reporting) 3190 Other Food Services. Food services activities, which cannot be classified under the preceding functions. (Optional level of reporting)

6 Allowable Expenditures from OMB Circulars 87 and 122 Food purchases and costs directly related to the storage, handling, processing and transportation of food. Labor, which includes payments for labor and other costs directly related to operating the child nutrition programs. This includes employer s share of retirement, Social Security, insurance payments and fringe benefits. Other supplies and expendable equipment used directly in the operation of the school food service. This includes items that must be replaced from time to time, such as pot and pans, serving trays, dishes, glassware, silverware, linen, mops, brooms, cleaning supplies, etc. Replacement of non-expendable items generally classified as movable property and used directly in preparing, storing or serving meals. This includes ranges, steam equipment, refrigerators, freezers, steam tables, mixers, storage cabinets, garbage containers, table, chairs, hot water heaters, portable fans, and other equipment. This category may include such item as charges for installing equipment and connecting to utilities in the building in which the program is operated as well as service for maintenance and repair of equipment. Travel on food service business such as workshops, conferences and training programs. District training for food service employees. Memberships, subscriptions, books and audiovisual equipment used to benefit food services Rental of non-publicly owned food storage facilities or equipment as required for program needs. Cash register, calculators, computers, computer software, communication equipment or other office equipment used exclusively for the food service operation. Printing or reproduction equipment or services. Employee information publications. Automotive equipment used exclusively in transporting food. Services, such as pest control, trash removal, security and janitorial. Utilities, when accounted for separately (actual costs) or prorated to charge only the portion used by food service. The best proration method is using separate meters; the next best is survey by utility company; otherwise, use a reasonable method (square foot percent, gas/electric bill months when school is not heated, etc.) Advertising for the recruitment of personnel, for the solicitation of bids, for the procurement of good and services required and for the disposal of scrap or surplus materials. Promotional materials, exhibits relating specifically to the program and advisory councils related to parental and student involvement.

7 Non-allowable Expenditures from OMB Circulars 87 and 122 No income accruing to the food service program my be used to purchase land, acquire or construct buildings or make alterations to existing buildings that materially increase the value of capital assets, However, pant and decorator items would not be considered capital expenditures. Only those improvements that materially increase the value or life of the building would be considered capital expenditures. Contributions or donations. Entertainment, amusements, social activities, gratuities and related activities. Interest on borrowing. Rent or usage fees for program sponsor owned facilities. Cafeteria monitors. School food service funds may not be used to pay salaries of monitoring.

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