FY 2011 CACFP ANNUAL BUDGET INSTRUCTIONS ALL SPONSORS MUST SUBMIT BUDGET AND WORKSHEETS ONLINE IN CRRS The Budget is to include estimated CACFP by rkf23660

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									                      FY 2011 CACFP ANNUAL BUDGET INSTRUCTIONS
                            ALL SPONSORS MUST SUBMIT BUDGET AND WORKSHEETS ONLINE IN CRRS.


The Budget is to include estimated CACFP food related costs during the CACFP Fiscal Year 2011 (October 1, 2010 through September
30, 2011. Costs must be necessary, reasonable and allowable. Costs must be for only meals claimed with CACFP. So if you are serving
a meal/snack that is not approved for CACFP, exclude those food costs.
Read the instructions below, when you are ready to complete your budget you must do so online in CRRS. On the CRRS Sponsor
Application Menu page, the green go budget button will not appear until you enter your sites into the CRRS site application.
CLICK ON ANNUAL CHILD CARE BUDGET, FOLLOW THE INSTRUCTIONS BELOW TO COMPLETE.

 Line 1: PROJECTED ANNUAL CACFP MEAL REIMBURSEMENT: Put your cursor on PROJECTED ANNUAL CACFP MEAL
REIMBURSEMENT and Click. You will be asked a series of questions, by answering the questions an estimated CACFP meal
reimbursement will be calculated for FY 2011. The CACFP reimbursement is based on the total number of participants enrolled in
your program (all sites combined) x the percent of the participants categorized at the free, reduced and paid rates of reimbursement
(all sites combined). By placing your answers in the designated boxes the reimbursement will self - calculate. The estimated
reimbursement will be populated into the CACFP budget. All potential new sponsors and renewing sponsors must complete these
questions. The reimbursement calculation will be an estimate of the potential annual reimbursement from USDA; this estimated
reimbursement will be what your annual budget must be based on. The questions below are the exact question you will respond to:

Please select the month on which your calculations are based: ____________ (suggest most current month that best reflects
numbers that will be served monthly for FY 2011).
    1. What is your total number of enrolled participants?
    2. How many enrolled participants are in the free category?
    3. How many enrolled participants are in the reduced category?
    4. How many enrolled participants are in the paid category?


Question 2, 3, and 4 must equal the number answered for question 1. By completing this portion of the form, you have identified
the percent of meals served that will be reimbursed at the free rate, the reduced rate and the paid rate.


The next part of the form you will need to identify the total number of meals for all of the approved meal types served to your
enrolled participants. (Remember you can only claim 2 meals and 1 snack or 2 snacks and 1 meal per enrolled participant per day). If
multi-site sponsor, combine numbers for all sites together. If you will not be claiming that meal /snack type, enter “0”.

    5.   If you serve breakfast: How many breakfasts did you serve to enrolled participants during the month of (count all of the
         breakfast and write the total number served)?
    6.   If you serve lunches: How many lunches did you serve to enrolled participants during the month of (count all of the lunches
         and write the total number served)?
    7.   If you serve suppers: How many suppers did you serve to enrolled participants during the month of (count all of the suppers
         and write the total number served)?
    8.   If you serve snacks: How many snacks did you serve to enrolled participants during the month of (count all of the AM, PM,
         and Evening snacks and write the total number served)?


Click continue: A completed reimbursement calculation worksheet will appear utilizing the information you inserted after each of
the above questions. On the bottom of the page will be your projected month reimbursement and a projected annual
reimbursement. Note: Cash-in-lieu of commodities monies will not be added into projected budget total. Click finish: This will
return you to the Budget page. The PROJECTED ANNUAL CACFP MEAL REIMBURSEMENT for 12 months will be populated into the
CACFP budget. Due to the system design and calculation process, this means that sponsors who are closed during the summer or do
not operate a full 12 months on the CACFP will need to enter as many costs as possible on their CACFP Funded operating and
administrative budgets in order to spend all of the projected reimbursement.




CACFP BUDGET FY 11 7/2010                                                                                        Page 1 of 5
2. ALLOWABLE ADMINISTRATIVE COSTS FUNDED BY CACFP: The CRRS program will calculate 15% of the projected annual
reimbursement that can be utilized for administrative expenses. Multi–site sponsoring organizations administrative costs paid for
with CACFP funds cannot exceed 15% of the total projected CACFP reimbursement for the year. The sponsoring agency must submit
a waiver request to the State agency for approval if CACFP administrative costs exceed 15% of annual reimbursement.

The budget is divided into three columns.
     CACFP FUNDED – Insert the portion of the annual costs that your agency will pay for with CACFP reimbursement. The
        administrative costs paid with CACFP reimbursement cannot exceed the 15% (amount listed in line # 2). The total amount
        of costs paid for with CACFP funds must equal the projected annual CACFP meal reimbursement listed in line # 1.
     NON-CACFP FUNDS – List the costs that will be paid for out of other funds. The amount of other funded expenses added to
        CACFP funded column costs should equal the annual budget amount. These funding sources are to be listed in the CRRS
        Management Plan, Financial viability, Question #12.
     ANNUAL BUDGET – The total annual budget is calculated by the dollar amounts that you place in the CACFP Funded and the
        NON-CACFP Funds columns. NOTE: The total annual budget must be equal to or greater than the Projected Annual CACFP
        Meal Reimbursement.

IT IS HIGHLY RECOMMENDED THAT SPONSORS FIRST COMPLETE THE ONLINE FOOD PREPARATION/LABOR WORKSHEET AND
WORKSHEETS FOR MANAGEMENT SALARIES, MONITORING SALARIES AND CLERICAL SALARIES NEXT TO DETERMINE THE TOTAL
ANNUAL BUDGET COSTS FOR THE YEAR. IDENTIFY YEARLY COSTS FOR OTHER APPLICABLE LINE ITEMS BEFORE ENTERING AMOUNTS
IN THE CACFP FUNDED AND NON-CACFP FUNDED COLUMNS. IF COSTS ARE ENTERED IN THE CACFP FUNDED COLUMN, THEN THOSE
COSTS NEED TO BE CLAIMED ON YOUR MONTHLY CLAIMS.

The budget instructions below are divided into two sections: operating and administrative costs.

3. Operational Costs: Using the projected annual reimbursement insert how much of the reimbursement will be used to cover the
costs of the line items below. Any cost over and above what the projected reimbursement must be inserted in the NON-CACFP
FUNDS Column. The majority of the projected reimbursement should first be used for line item a) Food (costs for meals/snacks that are self
prepared or vended)
          a) Food (costs for meals/snacks that are self prepared or vended)
          b) Food delivery or transportation of foods (mileage or gas costs for grocery shopping)
          c) Non Food (food-related expenses for food preparation, service, or storage such as disposable plates, cups, cleaning supplies, etc)
          d) Food Preparation (select for worksheet) $0.00: Put your cursor on Food Preparation (select worksheet) and click. This
          worksheet will be used to calculate the food preparation labor costs to implement the CACFP at your center(s). Personnel
          labor costs to include; cook (if applicable), staff who serve food and clean up after meal service, staff who take point of
          service meal counts, grocery shopper etc.. Reminder: In order to claim the cost of labor, sponsor must incur the cost.
          Labor for volunteers or staff who are not paid by the sponsor cannot be claimed. Complete the chart on the online
          worksheet. An example of the chart is below:

          Operational Labor Costs
          Position Title      Specific          No. in         Hrs. per            No.             Wage            Monthly           Annual
                               Duties          Position          Day            Operating                          Budgeted         Budgeted
                                                               Spent on          Days for                           Amount           Amount
                                                                 Food            Month                                                ( x 12 )
                                                                Service                                          [Calculated]      [Calculated]




                                                                                                    Total
                                                                                 Operational Labor Costs



On the worksheet additional lines can be added if necessary. All information for each position identified must be included for the
program to calculate and save the information. After completing the form the total operational labor costs will be calculated, click
SAVE at the bottom of the page. The total operational labor costs will be populated into $0.00 portion of line 3) d) Food Preparation
(select for worksheet) . If using some of the projected annual reimbursement for Food Preparation Labor, identify how much of the
cost will be placed in the CACFP funded column, the rest of the costs must be inserted into the NON-CACFP FUNDS Column. If you
will be entering labor costs in the CACFP FUNDED Column then you will need to be claiming operating labor costs on your monthly
claims that are determined by daily time logs. If you do not need to claim labor costs (as food and non-food expenses will expend all

CACFP BUDGET FY 11 7/2010                                                                                                  Page 2 of 5
of your projected reimbursement) then you would enter all of the labor costs in the NON-CACFP FUNDS COLUMN and would not
need to claim labor costs on your monthly claim.


For the next three line items and some of the Administrative Cost (see below):

         e) Purchase Services (trash removal, etc)
         f) Equipment (rental, lease, purchase, etc)
         g) Other (kitchen rent or utilities, etc)

Refer to the Financial Management Guidance Manual 796-2, Rev. 3. For allowable and unallowable costs, if unallowable the State
agency will deny either a portion of or the entire line item, notice of the denial will be given as well as appeal rights.

Some budget costs require specific prior written approval to be granted by the state agency before the sponsor may incur the cost.
Refer to the Financial Management Guidance Manual 796-2, Rev. 3 and the enclosed allowable cost chart that require written prior
approval. If requesting to utilize CACFP reimbursement for any cost that requires a written prior approval, send request to your
CACFP Consultant at the following address:

         CACFP Consultant Name
         Office for Safety, Health and Nutrition, CACFP
         Ohio Department of Education
         25 S Front Street, Mail Stop 303
         Columbus, OH 43215-4183

4. Administrative Costs: Any projected annual reimbursement not used for CACFP operational costs can be used to cover some of
the administrative costs. Complete the worksheets first for a) Managerial Salaries, c) Monitoring Salaries, d) Clerical Salaries, by
putting your curser over Managerial Salaries and click, the worksheets will appear. Be sure to include all of the information for each
position identified for the program to calculate and save the information. After completing the form click SAVE on the bottom of
the page. The total a) Managerial, c) Monitoring, d) Clerical Salaries labor costs will be populated into $0.00 portion of line 4) a)
Managerial salaries c) Monitoring Salaries, and d) Clerical Salaries . If using some of the projected CACFP annual reimbursement for
these labor costs, identify how much of the cost will be placed in the CACFP FUNDED column, the rest of the costs must be inserted
into the NON-CACFP FUNDS Column. Reminder: Any line item costs in the CACFP Funded column needs to be submitted in your
monthly claim and supported by documentation such as daily time logs, receipts, invoices, etc…

NOTE: Multi-site Sponsors administrative costs cannot exceed 15% of the total annual CACFP reimbursement) Administrative costs
include salaries and fringe benefits for staff such as the director, assistant director, administrator, monitor, etc... for time engaged in
administrative responsibilities such as planning, organizing, training, managing and supervising the CACFP at each site and
sponsoring organization's office.

         a) Management Salaries (select for worksheet)               $0.00
             NOTE: Must show that someone is managing your CACFP program. If sponsor is not paying a salary to management
             person(s), still enter all information except for wage on worksheet.
         b) Fringe Benefits
         c) Monitoring Salaries (select for worksheet)              $0.00
             NOTE: Only multi-site sponsor need to have monitoring salaries as part of the budget .
         d) Clerical Salaries (select for worksheet)                $0.00
         e) Travel/Training
         f) Communications (internet, postage, phone, fax, etc)
         g) General Office Supplies (paper, printing, etc)
         h) Contracted Services (accounting fees, equipment lease, etc
         i) Other (office rent, utilities, etc)


An example of the Managerial, Monitoring and Clerical Worksheets is below. Include all of the information requested. Remember
to scroll to the bottom and SAVE, the information will be populated into the budget.




CACFP BUDGET FY 11 7/2010                                                                                              Page 3 of 5
Managerial, Monitoring and Clerical Worksheet
         Position Title     Specific         No. in         Hrs. per          No.            Wage           Monthly            Annual
                             Duties         Position          Day          Operating                        Budgeted          Budgeted
                                                            Spent on        Days for                         Amount            Amount
                                                              Food          Month                                               ( x 12 )
                                                             Service                                       [Calculated]      [Calculated]




                                                                                                Total
                                                                             Operational Labor Costs



REMEMBER: If using some of the projected annual reimbursement for Managerial, Monitoring and/or Clerical salaries, identify how
much of the cost will be placed in the CACFP funded column, the rest of the costs must be inserted into the NON-CACFP FUNDS
Column. If you will be entering labor costs in the CACFP FUNDED Column then you will need to be claiming Managerial, Monitoring
and/or Clerical labor costs on your monthly claims that are usually determined by daily time logs. If you do not need to claim labor
costs (as food and non-food expenses will expend all of your projected reimbursement) then you would enter all of the labor costs in
the NON-CACFP FUNDS COLUMN and would not need to claim labor costs on your monthly claim.



REMINDER: SUPPORT DOCUMENTATION FOR BUDGET COSTS SUCH AS RENT AGREEMENTS, EQUIPMENT LEASE, CONTRACT
PERSONNEL, ETC. MUST BE SENT TO THE STATE AGENCY.



ALLOCATION METHODS: Use the appropriate allocation method for determining specific costs. Other costs shared with other
programs will need to be prorated. Send worksheets with the budget to support how costs were determined using any of these
allocation method.

1. Space and facilities = CACFP square feet divided by total square feet
         Use for: rent or depreciation, utilities, property taxes
2. Salaries and fringe benefits = CACFP hours x hourly cost
         Hourly costs = salary plus benefits divided by total employment hours
3. Copy and fax machines = per page charge
         Per page charge = total costs ([rental fee or depreciation] plus supply costs) divided by total pages
4. Vehicles (rental fees or depreciation) = CACFP miles divided by total miles.
5. Vended meal operations = Number of CACFP meals X per meal cost.
         To calculate per meal cost use method A or B, as applicable.

         Method A: Per meal cost = total meal cost divided by total meals prepared...
         Use this method when the same meals are prepared for the CACFP and other vended programs.

         Method B: Per meals cost = Compute CACFP meal costs separately.
         Use this method when different meals are prepared for CACFP and vended operations.


BUDGET REVISIONS
A budget is only a good plan. Therefore, adjustments to the original budget may be necessary throughout the fiscal year as your
program changes. Budget revisions must be submitted if actual costs claimed are exceeding budgeted amounts. CRRS will stop the
claim submission when costs are exceeding the budget and reported administrative costs exceed 15%. Sponsors need to complete
and submit a new budget online each time a revision is needed . It is recommended that sponsors contact their consultant to
discuss budget revisions so that state agency approval can be facilitated.




CACFP BUDGET FY 11 7/2010                                                                                            Page 4 of 5
    ANNUAL CACFP BUDGET – OCTOBER 1, 2010 ~ SEPTEMBER 30, 2011
       NOTE: THIS IS AN EXAMPLE OF THE BUDGET. SPONSORS MUST SUBMIT BUDGET ONLINE IN CRRS

1. PROJECTED ANNUAL CACFP MEAL REIMBURSEMENT (select to complete calculation worksheet)
                                                                                                                            $
.

2. ALLOWABLE ADMINISTRATIVE COSTS FUNDED BY CACFP                                      (multiply answer in #1 by 15%)
                                                                                                                            $
     Multi-site Sponsors CACP funded administrative costs cannot exceed 15% of the Annual CACFP Reimbursement.



3. OPERATIONAL COSTS
                                                                                                      NON CACFP
                                                                       CACFP FUNDED           +                         = ANNUAL BUDGET
                                                                                                        FUNDS
(A) Food (costs for meals/snacks that are self prepared or vended)
(b) Food delivery or transportation of foods (shopping)
(c) Non food (disposable plates, cups, cleaning supplies, etc.) …
(d) Food preparation/Labor                $0.00 ……………….

(e) Purchase Services (trash removal, etc.) ………………………
(f) Equipment (rental, lease, purchase, etc.) ………………………
(g) Other (kitchen rent or utilities, etc.) ………………………………

                (3H) Sub Total - OPERATIONAL COSTS                   $                        +   $                     =       $


4. ADMINISTRATIVE COSTS
(Multi-site Sponsors administrative costs cannot exceed 15% of the total annual CACFP reimbursement) Administrative costs in include salaries and
fringe benefits for staff such as the director, assistant director, administrator, bookkeeper, monitor, etc…for time engaged in administrative
responsibilities such as planning, organizing, managing and supervising the CACFP at each site and sponsoring organization’s office.

(a) Management Salaries                $0.00 ………………….
(b) Fringe Benefits ………………………………………..
(c) Monitoring Salaries                $0.00 …………………
(d) Clerical Salaries                  $0.00 ……………………
(e) Travel/Training ………………………………………..
(f) Communications (internet, postage, phone, fax, etc.) ………
(g) General Office Supplies (paper, printing, etc.) ...…….…
(h) Contracted Services (accounting fees, equipment lease, etc)
(i) Other (office rent, utilities, etc.) …………………………………
              (4 J) Sub Total - ADMINISTRATIVE COSTS                 $                        +   $                     =       $
                                                                     (not to exceed line 2)



5. TOTAL PROGRAM COSTS (3H+4 J)                                      $                        +   $                     =       $
                                                                     (equal to line 1)



For State Agency Use Only
6. APPROVED ADMINISTRATIVE COST TO BE FUNDED BY CACFP
     Lesser of line 2, 15% of Projected Reimbursement OR total CACFP funded Administrative Costs listed in (4 J)            $

                                                                                                  Consultant Initial


    CACFP BUDGET FY 11 7/2010                                                                                                   Page 5 of 5

								
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