School Year 2009 Information Click here!

Financial Management Handbook

for

Food Service Programs

Income Guidelines School Year 2009

Free and Reduced Priced Meals

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

School Year 09 breakfasts served will receive a very small state reimbursement. The amount of money available for state breakfast reimbursement is 80,000. the amount per breakfast will depend on the number of breakfasts served.

The state reimbursement amount is determined from a fixed amount of money.  We will begin paying $.04 per lunch and .0175 per breakfast 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.

NO CHARGE for reduced breakfast in public schols this year.  when claim filed, reduced breakfast will be given a .30 per breakfast funds.

School Year 2009 Student payment amount

Student prices set by Department of Education and the Superintendents Food service Committee.

Elementary (grades K-8) $2.25

Secondary (grades 9-12) $2.50

USDA Commodity rate .2025 per 2009 SY lunch meal.

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 commodity value.

Reimbursement Rates

for June 2009 School Year

School Year 2009 Reimbursement Rates

FORMS

Chart of Accounts Information

Definitions

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

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

requires Microsoft excel

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

School 2008 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.

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, Commodity 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.

INVENTROY TURNOVER RATES CALCULATION  (EXCELL SPREADSHEET)