Presented by: Cari Ann Muggenburg, Community Nutrition Program Auditor

1. Instructions for Completing the Nonprofit Food Service Financial Report (PI-1463) for Independent Centers Presented by: Cari Ann Muggenburg, Community Nutrition Program Auditor

2. Annual Nonprofit Food Service Financial Report (NPFS) • Required for all For-profit, Non-profit, and Public sites operating only ONE center on the food program. • Reports how much it cost your agency to operate the Child and Adult Care Food Program over the past program year and how your agency funded the program. • Form and Instructions can be found on DPI website • Guidance Memo #11 • Link found on this presentation • Due to DPI on November 1st • E-mail, fax or regular mail

3. Completing the Nonprofit Food Service Financial Report (NPFS) • Tools you will need to complete the nonprofit food service financial report: • General ledger, check register, accounting records, receipts that outline the food program costs. • Copies of the DPI “Participation Reimbursement Information” page that is printed each month as confirmation page for online claim submissions. You will need this for each month of the corresponding reporting year (October – September). • Copy of CACFP budget (found in DPI approved online application). • NPFS reporting form (PI-1463).

4. Sample - DPI Reimbursement Information

5. Sample - DPI Budget Form

6. NPFS (PI-1463) Form

7. Completing the Nonprofit Food Service Financial Report (NPFS)

10. Completing the Nonprofit Food Service Financial Report (NPFS) • Report only actual food program costs. • Supported with documentation • Receipts, invoices, timesheets, payroll records, etc. • Only CACFP % (for shared costs) • Only report for time period of participation. For example, if started in June, report only June through September expenses.

18. Completing the Nonprofit Food Service Financial Report (NPFS) • Reminders for Reporting Income: • 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

33. Sample of Completed NPFS Report 12 13 01-2345 Lil’ Day Care 123 Main Street Friendship, WI 53934 0 30,000 34,200 0 4,200 Tuition 11,544 45,744 SAMPLE Difference 6,000 3,250 14,944 Gas for grocery shopping, vended meals, new fridge 21,550 45.744 0 Buddy Ann Holmgren 10/5/13 Buddy Ann Holmgren, Authorized Rep.

34. Completing the Nonprofit Food Service Financial Report (NPFS) REMINDERS: • Report only actual food program costs • Supported with documentation. • CACFP income reported using the accrual method • Include additional program income. • Include additional non-program income. • Agreement Number, Reporting Period, Agency Name and Address • Signed and dated by Authorized Representative (AR) • E-mail the same as signature and must come from AR. • Retain a copy with your support documentation in your files.

35. Financial Management Resources • Guidance Memo 11 • State agency Financial Management policy for participants in the Child and Adult Care Food Program • Websites: http://fns.dpi.wi.gov/fns_centermemos (for child care) http://fns.dpi.wi.gov/fns_adultmemos (for adult care) • FNS Instruction 796-2 (rev. 4) • Abbreviated version – User Friendly • Available Electronically • 7 CFR 226 and 2 CFR 200 • Cari Ann Muggenburg • Phone: 608-264-9551 • E-mail: cari.muggenburg@dpi.wi.gov

36. Instructions for Completing the Nonprofit Food Service Financial Report (PI-1463) for Independent Centers Presented by: Cari Ann Muggenburg, Community Nutrition Program Auditor