Instructions for Completing the Quarterly CACFP Financial Report

Instructions for Completing the Quarterly CACFP Financial Report for Sponsors of Centers

Quarterly CACFP Financial Report Due Dates • Required for all For-profit, Non-profit, and Public sites operating two or more sites on the food program. • Reports how much it cost your agency to operate the Child and Adult Care Food Program over the past three months and how your agency funded the program. • Forms and Instructions can be found on DPI website – Guidance Memo #11 – Link found on this presentation • Sent via the online reporting system 2

Quarterly CACFP Financial Report Due Dates • 1 st Quarter – Reporting period: • October 1 – December 31 v Due Date: March 1 st • 2 nd Quarter – Reporting period: • January 1 – March 31 v Due Date: June 1 st • 3 rd Quarter – Reporting period: • April 1 – June 30 v Due Date: September 1 st • 4 th Quarter – Reporting period: • July 1 – September 30 v Due Date: December 1 st 3

Completing the Quarterly CACFP Financial Report • Tools you will need to complete the annual CACFP financial report: – General ledger, check register, accounting records, receipts that outline the food program costs. – Quarterly CACFP Financial Report reporting form (PI-1463 -A) – to use as your working paper. • CACFP Reimbursement will be automatically reported after the payment of your last claim of the program quarter. • Only CACFP costs approved in the budget are allowed. 4

Sample - DPI Reimbursement Information 5

CACFP Budget for Sponsoring Organizations Budget Summary in Application Detailed Budget Form (Attachment G)

Completing the Quarterly CACFP Financial Report 7

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Completing the Quarterly CACFP Financial Report • 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, only need to complete 3 rd quarter (for June only) and 4 th quarter reports. • Only cost line items approved by DPI on budget can be paid directly with CACFP funds. 10

Completing the Quarterly CACFP Financial Report

Completing the Quarterly CACFP Financial Report • Separate costs between Administrative and Operational Expenses • Admin = All expenses relating to monitoring, recordkeeping, and compiling the claim. • No more than 15% of your CACFP Reimbursement can be used to fund administrative costs. 12

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Completing the Quarterly CACFP Financial Report • Separate costs between Administrative and Operational Expenses • Admin = All expenses relating to monitoring, recordkeeping, and compiling the claim. – Example: Salary, benefits and travel costs of the Center Director who completes the claim and conducts the monitoring visits of the sites. » Only Actual Costs (NO ESTIMATES) » Only CACFP % » Only line items approved on DPI Budget 14

Completing the Quarterly CACFP Financial Report • Separate costs between Administrative and Operational Expenses • Operational = All expenses relating to the kitchen and the meal service. 15

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Completing the Quarterly CACFP Financial Report • Separate costs between Administrative and Operational Expenses • Operational = All expenses relating to the kitchen and the meal service. – Examples: Food and Kitchen Supplies, Purchasing of Vended Meals, Wages and Benefits for Cooks and/or Kitchen Staff. » Only Actual Costs (NO ESTIMATES) » Only CACFP % » Only line items approved on DPI Budget 23

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Completing the Quarterly CACFP Financial Report • CACFP revenue should be reported using the accrual method (as earned, not received). – Additional program income must be reported (e. g. interest income, rebates, vended meal sales) – Additional non-program income must be reported – Total Costs less Program income = non-program income 27

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Completing the Quarterly CACFP Financial Report REMINDERS: ü Report only actual food program costs – Supported with documentation. ü Report only actual costs that received DPI approval on budget. ü Verify CACFP reimbursement amounts with monthly claim information. ü Print a copy of the submitted form and attach it to your support documentation for your records. 37

Financial Management Resources • Guidance Memo 11 – State agency Financial Management policy for participants in the Child and Adult Care Food Program – Website: http: //dpi. wi. gov/community-nutrition/cacfp/guidance-memo • 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 38

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