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Making $en$e of your Child Nutrition Report

Making $en$e of your Child Nutrition Report

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Making $en$e of your Child Nutrition Report

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  1. Making $en$e of your Child Nutrition Report WisLine Web December 11, 2006

  2. Participant Objectives • Use the Child Nutrition Program Report to analyze participation trends for each program offered by the agency. • Learn the value of accurately reporting revenues and expenditures. • Define terminology such as beginning and ending fund balance, %ADP, per meal cost and state match.

  3. Child Nutrition Program (CNP) Report • Covers July 1 through June 30 (fiscal year). • The School Food Authority (SFA) must keep records of meal counts by site, but submits one monthly claim for all sites. • This report shows the combined data for all sites in the agency/district. • Sent to the Authorized Representative on or about December of the following school year.

  4. Acronyms and Terms • ADP (Average Daily Participation) is total meals served by category (free, reduced, paid, and total) divided by days of operation, based on the October claim for the fiscal year being reported (i.e., October 2004 for fiscal year 2004-2005). • %ADP is ADP by category divided by total ADP, based on the October claim for the fiscal year being reported.

  5. Acronyms and Terms (con’t) • Participation Rate is ADP by category divided by the number of students eligible in that category, based on the October claim. • Enrollment is based on the enrollment reported on the October claim.

  6. National School Lunch Monthly reimbursement claim reports meals served by eligibility category. Reimbursable Meals • Student – Free • Student - Reduced • Student – Paid • Non-reimbursable

  7. National School Lunch Program (NSLP) • Non-Reimbursable Meals • Program Adults • Non-Program Adults • Visitors • Meals sold to other agencies

  8. NSLP • If 60% or more of the student lunches served in the second preceding school year (2004-2005) were served free or at a reduced price, you will automatically receive an additional 2¢ per lunch.

  9. NSLP Low Participation Rates can indicate: • Meal prices are too high • Poor food quality • Unpleasant environment • Not enough time for students (line too long or meal period too short) • Competes with recess/other classes • Possible perception that free and reduced price students can be overtly identified. • Low participation among paid students may reflect perception that reimbursable meals are for the “needy” children only. • Open campus.

  10. NSLP High participation rates? TOOT YOUR HORN!!!! Hip Hip Hooray!!!!!!!!!

  11. Afterschool Snack Program Snacks served in afterschool care programs that are not area eligible are reimbursed at the free, reduced price and paid rate depending on each individual’s eligibility for free or reduced price meals.

  12. Afterschool Snack Program Area Eligible Area Eligible (AE) • If the program is located at a school or in the attendance area of a school where at least 50% of the enrolled children are eligible for free or reduced price meals • All snacks served in an “area eligible” program are reimbursed at the free rate.

  13. Special Milk Program(Federal – SMP) • Federally funded • Available only to students who do not have access to lunch or breakfast program • All milk consumed by students is eligible for reimbursement (8 oz. portions)

  14. SMP Non-Pricing Provide free milk to all students • Reimbursed at $0.145 Pricing Options Option 1: Students eligible for FREE meals receive free milk • Reimbursed at the net dairy cost All other students pay the established price • Reimbursed $0.145 Option 2: All students pay the established price • Reimbursed $0.145

  15. Wisconsin School Day Milk Program (WSDMP) • State funded • Available only to pre-kindergarten through 5th grade • Cannot be claimed for children in the Special Milk Program

  16. WSDMP • Milk can be served at any point throughout the school day except at the time of breakfast or lunch meal service • Reimbursed for ONE 8 oz. milk per day ONLY for free/reduced eligible students • Allowed to claim 100% juice substitution if supported by a physician’s statement that the child cannot drink milk • Annual claim – lump sum payment (at actual cost or prorated)

  17. ??????????????????????Questions About The Two Different Milk Programs ??????????????????????Check out the “Special Milk and Wisconsin School Day Milk Programs Compared” on our website at

  18. School Breakfast Program (SBP) Data is displayed in the same way it was for the National School Lunch Program. How does participation compare to National School Lunch for this district?

  19. School Breakfast–Severe Need Are any of your school buildings/sites eligible for Severe Need Rates (extra 25¢ per meal for free/reduced eligible)? Severe Need Breakfast request submission and approval is now part of the DPI-SNT annual on-line contract renewal. Must have lunch counts by eligibility category for second preceding year (2004-2005) for the site for which you are applying.

  20. SBP Does anyone offer universal school breakfast where no student pays for their breakfast? Even though all students receive a free breakfast under this option, reimbursable meals must be claimed in the category for which the student is eligible.

  21. Reported Expenditures/Revenues • Populated from your submitted Annual Foodservice Financial Report, due on August 31. • When Child Nutrition Program Report is received, review to make sure it matches what was submitted on Annual Foodservice Financial Report.

  22. Reported Expenditures/Revenues Broken down by programs: • NSL-All expenses/revenues incurred for reimbursable and non-reimbursable meals served under the National School Lunch Program • SB-All expenses/revenues for reimbursable and non-reimbursable breakfasts served under the School Breakfast Program and School Breakfast Severe Need

  23. Reported Expenditures/Revenues • Ala Carte – Any expenses/revenues incurred for items not included in the full lunches and breakfasts. This should include the milk programs too (SMP & WSDMP). • SNACKS – Expenses/revenues for both the Afterschool Snack Program and Area Eligible Afterschool Snack Program

  24. Reported Expenditures/Revenues Expenditures • Labor • Food • Equipment • Purchased Services • Other Revenues • Transfers-General Fund • All Other Fund 50 • Reimbursement • Student payments • Adult payments • Grants • Donations/Gifts

  25. Reported Expenditures/Revenues • Instructions for the Annual Financial Report includes guidance for each of the categories and can be downloaded at: • Food safety inspections should be reported under Purchased Services. • Proper accounting procedures for recording commodity handling charges are explained in the handout posted on our website at:

  26. Per Meal Computed by dividing expenses and revenues by total meals served. This information can only be useful if expenditures and revenues are appropriately allocated!

  27. Per Meal • Depends on accuracy of Annual Financial Report • Labor – benchmark would be about 40% of expenditures. • Food – benchmark would be about 38-40% of expenditures.

  28. Per Meal • Useful in establishing student meal prices • Useful in establishing adult meal prices Minimum Adult Meal Price = Per Meal cost + commodities (.1852)

  29. Reimbursement Federal Reimbursements • Paid to your agency for the fiscal year of the report (in this case, July 1, 2005 - June 30, 2006) • Received for School Breakfast, National School Lunch, Afterschool Snack and Special Milk Program

  30. Reimbursement State Reimbursements • Based on prior year’s performance (2005-06 report shows the amount received in fall of ’05 for meals/milk served in 2004-2005) • Received for National School Lunch, School Breakfast, Wisconsin School Day Milk and Elderly Nutrition

  31. Grand Totals • Beginning fund balance should match previous year’s ending fund balance • Excess cash balance = if the ending balance is greater than three months average operating expenditures

  32. Presented by: Barbara Pratt, RD, SFNS Linda Krueger, SFNS Child Nutrition Program Consultants, DPI Thank you for attending!