funding your cacfp adventure: cacfp financial management sponsors and independent child and adult...
TRANSCRIPT
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Funding your CACFP Adventure:
CACFP Financial Management
Sponsors and IndependentChild and Adult Care Centers
CACFP Summer ConferenceMay 21, 2014
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Map of CACP Financial Management
Budget and Plan Accounting System and
RecordkeepingIncur Food
Program Costs
Track Food Program Costs & Retain documentation
Submit Reimbursement Claim
Reimbursement Received
Report to DPI (Annually/Quarterly Review and Success
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CACFP Map Key
• Agency: The organization name on the CACFP Application. Same as the name on the federal tax-exempt status (non-profit) or the legal name of the agency (for-profit).
• Child and Adult Care Food Program (CACFP): Federally funded program through USDA and administered in WI by the Department of Public Instruction. Provides reimbursement for eligible meals served to enrolled participants. Sometimes referred to as the “Food Program”.
• Nonprofit Food Service Financial Report (NPFS): DPI form required from all participating agencies (for-profit and non-profit) that is used to report actual food program expenditures and earned food program revenue. Annually = Independent and Quarterly = Sponsors.
• United States Department of Agriculture (USDA): The federal branch of government that oversees and regulates the CACFP administered to State Agencies.
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• Department of Public Instruction (DPI): The Department in the State of WI that administers the CACFP to participating institutions.
• Institution: A licensed center that contracts with the DPI to administer the CACFP to it’s enrolled participants. Also referred to as an “Agency”. Two types:– Independent: One site participating in the CACFP.– Sponsoring Organization (SO): Two or more sites
participating in the CACFP. • Affiliated - same legal entity as the
Institution/Agency.• Unaffiliated – no affiliation with Sponsor – SO must
be non-profit
CACFP Map Key
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Child and Adult Care Food Program
IS• Federally Funded
– Passed through DPI
• a FOOD Program• Healthy meals to
eligible participants• Optional Program
– Except in Head Start
• Heavily Administered– Detailed program
requirements.
IS NOT• “Free” money• Funding for personal
expenses• To purchase
soda/coffee for teachers, non-healthy and/or not enough food and snacks for participants
• Entitlement Program• For the disorganized
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6
Planning: What you will need
• Project Reimbursement• Project Expenditures (Budget)• Bank Account in the Agency Name• Accounting System• Written Policy and Procedures
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Planning: What you will need
• Project Reimbursement• Project Expenditures (Budget)• Bank Account in the Agency Name• Accounting System• Written Policy and Procedures
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CACFP Reimbursement
• CACFP Reimbursement is based upon:– Number of meals approved to claim– Eligibility of the enrolled participants
• The funds you receive will not cover all of your allowable FP costs.
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Other Source of Income
• CACFP is part of your overall organization.• Funds received to run organization must
also be available to fund CACFP costs not covered by reimbursement.
• Examples: Headstart, Tuition, W-2, Fundraising, Private Donations
• Food Stamps is not another source of income for the center.
• Report projected Source and Amount on Budget
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Resources Available
• Guidance Memorandum #2– Reimbursement Calculation Worksheet– Child Care:
http://fns.dpi.wi.gov/fns_centermemos– Adult Care:
http://fns.dpi.wi.gov/fns_adultmemos
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Planning: What you will need
• Project Reimbursement• Project Expenditures (Budget)• Bank Account in the Agency Name• Accounting System• Written Policy and Procedures
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CACFP BUDGET
• Projection – “Road Map” of Upcoming Program Year– Costs must be Allowable, Reasonable, in
accordance to FNS Instruction– All Revenue Available to fund CACFP
• Budget Summary submitted with online application– Figures Updated every year.– Detailed Budget (Attachment G) for Sponsors
• Required every three years – uploaded to online application – NEW FFY2015
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Administrative & Operational Costs
Administrative• Monitoring• Claim
– Compiling – Submitting– Reconciling
• Accounting / Bookkeeping
Operational• Kitchen
– Meals• Preparation• Delivery
– Menus– Purchasing /
Vended Meals
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Frequent Allowable CACFP Costs(list is not all inclusive)
Allowable• Food (consumable) • Kitchen Supplies/Nonfood• Contract / Vended Meals• Food Program Personnel
– Admin & Operational– # of CACFP hours must be
tracked• Employee CACFP Travel
– e.g. Grocery shopping, DPI training
• Audit Services– CACFP Portion
• Equipment Purchase/Rental
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Food Costs
• Costs in purchasing ingredients for menu items (Food Supplies) AND/OR the cost of purchasing itemized CACFP meals from an outside vendor (Contracted Service) that are served to the participants
• Should be at least 40-50% of budget– For healthy, reimbursable meals at
least ½ of reimbursement on food costs.
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Food Supplies
• Consumable food products used to create menu items served to program participants.
• Costs can include delivery costs.• Taxes must be paid with non-CACFP
funds (tax-exempt).• Report on the Food Supplies/Food
Costs line on budget and NPFS.
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Food Vendors / FSMC
• Outside food service, not related to agency.
• Contract approved with DPI• Provide all CACFP components.• Report as Contracted Services on
CACFP Budget and Financial Report– Independent: Report as “Other” cost and
specify.
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Food Service Labor
All wages, salaries, employee benefits, and the share of the employee taxes paid by the agency.
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Operational Food Service Labor
• Menu planning– Production Records
• Food purchasing• Cooking• Serving the food• Cleaning-up after the meal• Meal Attendance
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Food Service Labor is also…
• Time spent completing required records–HSIR and HSIS–Monthly claim–Financial reports
• Supervision of day-to-day food service operations
These are Administrative costs
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Administrative Costs
• Sponsors: No more than 15% of CACFP meal reimbursement can be spent on administrative costs without State Agency waiver.
• Independent Centers: Not an issue because CACFP meal reimbursement is usually spent on operational costs, any leftover should be less than 15%.
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Administrative Costs
• CACFP Administrative Costs should never be higher then CACFP Operational Costs.– It should cost an agency more to
prepare and serve the meals then doing the paperwork and monitoring of the program.
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Frequent Unallowable CACFP Costs(lists are not all inclusive)
Unallowable• Bad Debts, Fines, Penalties
• Non food program food costs– Coffee, non-CACFP personnel
meals (i.e. driver, maintenance, non-employee/family member)
– Entertainment – “Family Night”, catering costs
• Purchase of food/supplies for personal use– Money received must be kept in
food program account. Must have strict internal policy.
• Undocumented Expenses– i.e. “Payroll” for Owner with no
documentation worked in Program
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Resources for Allowable/Unallowable Costs
• Guidance Memorandum #11– Summary of CACFP Allowable Costs
• User friendly, searchable, Excel reference– Child Care: http://fns.dpi.wi.gov/fns_centermemos– Adult Care: http://fns.dpi.wi.gov/fns_adultmemos
• FNS Instruction 796-2 (rev. 4)– Electronic copy available on our website at
http://fns.dpi.wi.gov/files/fns/pdf/fmgrev4.pdf– Derived from OMB Circulars and Federal Regulations for
Financial Management for federal funding.• CACFP Budget
– http://fns.dpi.wi.gov/fns_cacfpapps
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Planning: What you will need
• Project Reimbursement• Project Expenditures (Budget)• Bank Account in the Agency Name• Accounting System• Written Policy and Procedures
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Bank Accounts
• ACH Payments– https://apps.dpi.wi.gov/AidsBanking/logi
n
• Must be in agency’s legal name• W-9 verified by DPI• Must have two people responsible• Reimbursement will no longer be
issued via check• Notify DPI immediately with changes
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Planning: What you will need
• Project Reimbursement• Project Expenditures (Budget)• Bank Account in the Agency Name• Accounting System• Written Policy and Procedures
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Accounting Systems
Acceptable• Center credit card• Center checking
account• Charge Account at
local store• Invoice or COD
– Food delivery vendor
Unacceptable• Cash
– Including cash-back
• Third party checks
• Food Stamps
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Accounting System
• Method of tracking expenses and revenue in your organization
• Cash/Accrual/Modified Accrual• Compliance with US Generally Accepted Accounting
Principles (US GAAP)– Resource: http://www.fasab.gov/accepted.html or Ask your
staff Accountant– Items should not be purchased with CASH.
• Financial Reports– General Ledger / Check Register; Profit/Loss Statement;
and Balance Sheet
• Co-mingled CACFP funds with Agency funds– Method of separation (ie. independent account codes)– Approved allocation plan for shared costs
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Accounting System
• Audits– Annual Review of Organizations financials by
independent party– A-133 Single Audit Required if expend over
$500,000/year in federal dollars (non-profits only)• Single Audit Clearinghouse http://
harvester.census.gov/sac/index.html• Pdf copy required to be uploaded to Online Application –
NEW– Less than $500,000 - Annual report/review from
independent outside party should be conducted annually.
– For-profits: Compliance review by outside accountant– Annual Report of organizations financial condition– Should be completed when federal tax filing is
completed.– Good resource: www.irs.gov
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Planning: What you will need
• Project Reimbursement• Project Expenditures (Budget)• Bank Account in the Agency Name• Accounting System• Written Policy and Procedures
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Policy and Procedures• Written descriptions that tell the who, what,
where and how of each process of organization.– No “required” format. – Understandable to all parties involved.
• Check and Balance for organization processes• Training / Turnover in job duties• Used in job evaluation process• Reviewed and updated frequently• Actually followed• CACFP Financial Procedures required
– Purchasing; accounting/payment of bills; recordkeeping
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Participation: On Your Way
• Approved Application• Incurring costs (Documentation)• Monthly Reimbursement
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Participation: On Your Way
• Approved Application• Incurring costs (Documentation)• Monthly Reimbursement
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Participation: On Your Way
• Approved Application• Incurring costs (Documentation)• Monthly Reimbursement
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Cost Documentation
• Menus • Production Records (if applicable) • Receipts/Invoices
– Dated detail receipt of actual items purchased or showing where CACFP funds were spent.
• Financial Records– Revenue and Expenditure report – General ledger; Journal ledger; checking ledger – Bank statements for account federal funds are deposited– Payroll documentation (timesheets; payroll
checks/register; federal time reporting sheets) • Required for all employees funded with federal funds
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Receipts/Invoices
At a Minimum• Date of purchase• Itemized• Description• Quantity• Price• Method of payment• Separate
Food/Nonfood/Non-CACFP
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Organization
Weekly• Food Receipts• Timesheets
Monthly• Bank Statements• Payroll records• General Ledger• Claim
Reimbursement• Receipts by date and
vendorRetain 3 years + Current
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Participation: On Your Way
• Approved Application• Incurring costs (Documentation)• Monthly Reimbursement
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Remember!
The CACFP funds are replacing funds you are now spending
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Claims Processing
• Claims Processed every Tuesday (next business day if falls on Holiday)
• Only one claim per Program per “week”
• Can be amended up until process date
• Reimbursement received within two weeks from process date (unless Holiday or Federal/State shutdown).
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Illustration of Claim Payment
Sample Calendar Month
Sunday Monday Tuesday Wednesday
Thursday Friday Saturday
1 2 3
4 5
Claim
Submitted
(Agency)
6
Claim
Process Day
(DPI)
7 8
Voucher Date
(DPI)
9 10
11 12 13 14 15 16 17
18 19
Check/ACH
issued
20 21 22 23 24
25 26 27 29 29 30 31
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Reimbursement
• Amount known when claim processed
• Any fiscal action due will automatically be deducted from claim until paid in full
• Resources:– Guidance Memo 2 – How
reimbursement is calculated– Guidance Memo 3 – Everything want to
know about submitting claims
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Reporting: Compliance• CACFP Financial Reports• CACFP Reviews
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Reporting: Compliance• CACFP Financial Reports• CACFP Reviews
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Nonprofit Food Service Financial Report (NPFS)
• Form PI-1463 (Independent) and PI-1463-A (Sponsors)
• Report of all ACTUAL CACFP expenditures incurred during the reporting period.
• Costs should equal expenditures charged to food service program plus any additional expenses covered with non-CACFP funds.
• Amounts must be supported by actual documentation – NO ESTIMATES
• Forms can be found under Guidance Memo 11
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Nonprofit Food Service Financial Report (NPFS)
• CACFP revenue should be reported using the accrual method (as earned, not received).
• Additional program income must be reported (e.g. interest income, rebates)
• Additional non-program income must be reported – Total Costs less Program
income = non-program income
• Required for ALL CACFP agencies – even for-profit
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Nonprofit Food Service Financial Report (NPFS) Due
DatesIndependent
• Annual Report– Reporting period: October 1
– September 30 Due Date: November 1st
Submit via: E-mail:
[email protected] Fax: (608) 267-0363 Regular Mail
E-mail if need extension
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Nonprofit Food Service Financial Reports (NPFS) Due
DatesSponsoring Organization
• 1st Quarter – Reporting period: October 1 –
December 31 Due Date: March 1st
• 2nd Quarter– Reporting period: January 1 – March 31 Due Date: June 1st
• 3rd Quarter– Reporting period: April 1 – June 30 Due Date: September 1st
• 4th Quarter– Reporting period: July 1 – September 30 Due Date: December 1st
E-mail if need extension
PI-1463-A (front page)
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Reporting: Compliance• CACFP Financial Reports• CACFP Reviews
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CACFP Financial Reviews• SA Reviews (DPI)
– Announced or Unannounced– Usually occur during a program review– Items to have available:
• Support documentation for NPFS for current and last FFY• ALL support documentation for food program costs• Bank statements/cancelled checks for food program
funds• General Ledger, allocation plan, P/L reports
– Should be able to describe accounting system.• How do you pay your bills?• Where did CACFP funds go?
– “It’s at my accountants” – Unacceptable excuse
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CACFP Financial Reviews
• SA Reviews (continued)– Any non-food program/unallowable cost found to be
paid with CACFP funds will be disallowed. • May result in repayment to DPI.• CACFP funds exceed CACFP costs = repayment to DPI• Appeal-able Action
– MUST BE ORGANIZED • Be able to show and explain your organizations system
• USDA Reviews– Monitoring SA as part of Management Evaluation– SA will work with agency on Corrective Action (if
needed)
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Reach Your CACFP Destination
Plan, budget, and organize the funds available will help you to maximize your CACFP reimbursement.
No planning, using funds on non-program needs, no accountability of funds spent will result in loss of funding and/or participation
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Child and Adult Care Food Program (CACFP) Are You Ready ?
Wisconsin Department of Public InstructionTony Evers, PhD, State Superintendent
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Which are allowable food costs?
• Milk• Beer & Liquor• Personal Groceries• Spices• Bread
• Crab meat• Soda Pop• Rabbit Food• Teacher Meals• Refrigerator
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Which are allowable nonfood/kitchen supplies?
• Dishes• Milk• Cups• Arts/Crafts
Supplies• Center garden
supplies (min. value)
• Toilet paper• Cooking utensils• Dishwashing
detergent• Paper towels used
in the classrooms
Need to be separated from food supplies on receipts.
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What are some “Other” allowable CACFP expenses?
• Food Service labor– Operational Exp.
• Admin. Labor– Only CACFP %
• Vended Meals– Contracted Service
• Kitchen Equipment• Gas for Vehicles
– Only CACFP %
• Maintenance/Repairs– Only CACFP %
CACFP funds should always be spent on food and kitchen supplies FIRST
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What items should you retain to support your CACFP costs?
• Receipts • Invoices• Payroll
(timesheets, paystubs, etc.)
• Checkbook/check register
• General Ledger
• CACFP Claim documentation
• Bank Statements• A shoebox or
garbage bag • The number to
your accountant
Retained for 4 years (3 yrs plus the current)
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QUESTIONS
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Contact Info
Cari Ann Muggenburg, AuditorCommunity Nutrition Programs
Ph. 608-264-9551E-mail: [email protected]