Financial Management in the SFSP
2015
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Reimbursement Rates 2015
Rural/Self-Prep
Meal Type
Operating
Breakfast
$1.89
$3.30
$3.30
$0.77
Lunch
Supper
Snack
Total
Administra
tive
+
+
+
+
$0.1475
$0.2875
$0.2875
$0.0755
=
=
=
=
$2.0375
$3.5875
$3.5875
$0.8450
Urban/Vended
Meal Type Operating
Breakfast
Lunch
Supper
Snack
$1.89
$3.30
$3.30
0.77
Administrative
+
+
+
+
$0.1875
$0.3450
$0.3450
$0.0950
Total
=
=
=
=
$2.0775
$3.6450
$3.6450
$0.8650
2
Summer Food
Reimbursement Rates
Rural & self-prep sites receive a
slightly higher reimbursement rate
than urban & vended.
3
SFSP Reimbursement
 A summer program serving breakfast
and lunch to 50 children for 20 days
could receive about $5,700.00
4
Reimbursement (how does it work?)
Meals X Rates
If you serve 50 children (breakfast and lunch) for 20 days you
would earn:
Operational:
50 X 20 X 1.89 + 3.30 ($5.19) = $5,190.00
Administrative:
50 X 20 X .1875 + .3450 ($.5325) = $532.50
Total: $5722.50
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Allowable Operational Costs
Allowable Operational Costs in the SFSP include:
 Expenses for preparing, delivering, serving and clean
up of the meal

Labor, food, milk, non-food items, supplies, vehicle
rental, delivery of meals, transporting kids to the site
 Only reimbursable food items can be paid with SFSP.
Other items, such as ice cream, cannot be reimbursed
 Labor for supervision at the site.
Note: SFSP Operational Reimbursement will not
necessarily cover all of these expenses although
they are allowable Costs!
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Allowable Non-food Supplies
(Operational Costs)
 Cleaning supplies for kitchen & food
service area
 Paper products:



Napkins, straws, plates, cups, lids
Foil, saran wrap, baggies, etc.
Coolers, ice packs, ice sheets, etc.
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Allowable Administrative Costs
Allowable Administrative Costs for activities in planning,
organizing and administering the SFSP Include:
 Advertising or marketing expenses
 Labor for person responsible for administering the
SFSP
 Monitoring sites
 Labor for persons responsible for completing
application, paying bills, submitting claims.
Note: SFSP Administrative Reimbursement will not
necessarily cover all of these expenses although
they are allowable!
8
Financial Accountability:
Documentation!
Labor: anyone who has a role in the
SFSP is an allowable labor cost. This
Includes:
 Cooks and other staff working in the kitchen
 Site supervisors
 Administrative personnel (payroll, program administrator,
financial personnel, etc.
 Persons transporting meals to sites
 LABOR ONLY NEEDS TO BE DOCUMENTED IF IT IS
INCLUDED IN YOUR BUDGET
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Documentation of Labor!
Documentation of Labor Costs:
• Actual time worked must be documented.
• Estimated or % of time is not acceptable.
• Documentation may include:
o time sheets,
o time log
o time clock
o contract
Only time for person working on the SFSP- operational and
administration- may be paid with SFSP funds.
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Documentation:
Food/Supplies/Milk
 Food Costs: only reimbursable food
items can be purchased with SFSP
funds
 Itemized receipts
 Invoices
 Keep food/non-food items separate
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Documentation:
Transportation Costs
 Gasoline, if a vehicle is used only for
SFSP (deliver meals, buy groceries,
transport kids)
 Mileage: per mile rate (mileage log)
 Labor: delivery personnel, monitoring
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Accounting for Funds
 A separate account is not required for SFSP
funds
 Must be able to account for the expenditure
of all funds (by code, account, etc)
 Payments must be made by:
o
o
o
o
o
Check
Company charge card
Debit card
Store Charge
ONLY exception is Farmers Markets that we discussed earlier
13
Accounting for Funds (continued)
 No cash purchases permitted
 No reimbursing individuals for
purchases they make using cash or
personal credit card
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West Virginia Department of
Education
Office of Child Nutrition
Building 6, Room 248
1900 Kanawha Boulevard, East
Charleston, West Virginia 25305
304-558-3396
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