School Nutrition Program Finance Administration “Fiscal Excellence”. Tennessee Department of Education Fiscal Accountability – School Nutrition Spring 2012 Workshops. Management of Non-Profit Food Service Account. 7 CFR Parts 210.14 and 220.13( i ) Non-profit basis Safeguard assets.
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Tennessee Department of Education
Fiscal Accountability – School Nutrition
Spring 2012 Workshops
7 CFR Parts 210.14 and 220.13(i)
The goal of the SNP is for every student to have nutritionally adequate meals served at school.
Paid Lunches 0.26 (Free + Reduced) <60%
Paid Lunches 0.28 (Free + Reduced) >=60%
Free Lunches 2.77 (Free + Reduced) <60%
Free Lunches 2.79 (Free + Reduced) >=60%
Reduced Lunches 2.37 (Free + Reduced) <60%
Reduced Lunches 2.39 (Free + Reduced) >=60%
Net Cash Resources in Excess of 3 months average expenditures
One issue on School Nutrition Side:
Not being allowed to budget and expend the excess balance plan.
A cost may not be assigned to a Federal award as a direct costs if that same cost, incurred for the same purpose, in similar circumstances, has been allocated to other Federal awards as an indirect cost.
A school district requires its custodians to record the distribution of their work hours on time cards that capture only two categories:
Kitchen and Cafeteria and
“Kitchen” is billed to food service as direct
“Other” is treated as an indirect cost, no portion allocated to food service.
Inconsistent – only SNP is charged directly.
Indirect Cost Guidance p. 18
Indirect Cost Guidance
(f) In the event any federal funds for school lunch program purposes are handled by the county trustee, the trustee shall be allowed for the handling of such funds an amount not to exceed ¼%; provided, that such amount shall not be taken from federal funds, but the equivalent thereof shall be paid to the trustee out of either school funds or county general purpose funds…”
FNS Instruction 782-5
“The minimum adult payment should reflect the full price charged to students, plus the current value of Federal cash reimbursement plus the value of donated food assistance (entitlement and bonus)
Healthy, Hunger-Free Kids Act of 2010 requires:
SFA’s to ensure sufficient funds are provided to the nonprofit school food service account for lunches served to students not eligible for free or reduced price meals either through
1. prices charged for paid lunches
2. non-Federal sources
SNP Supervisor’s Responsibility:
(fraud reporting form)
In accordance with Federal Law and U.S. Department of Agriculture policy, this institution is prohibited from discriminating on the basis of race, color, national origin, sex, age, or disability. To file a complaint of discrimination, write USDA, Director, Office of Adjudication, 1400 Independence Avenue, SW, Washington, D.C. 20250-9410 or call toll free (866) 632-9992 (Voice). Individuals who are hearing impaired or have speech disabilities may contact USDA through the Federal Relay Service at (800) 877-8339; or (800) 845-6136 (Spanish). USDA is an equal opportunity provider and employer.