Memorandum
To:
County Food Service Directors
Chief School Business Officials
From:
Richard Goff, Executive Director
Office of Child Nutrition, WVDE
Date:
March 1, 2012
Re:
Child Nutrition Program Budget for FY 2013
The West Virginia Department of Education, Office of Child Nutrition (OCN) will require that
each county board submit a Child Nutrition Program Budget for FY 2013. Like last year, the
budget can be completed by using an Excel spreadsheet model developed by the OCN. A
Budget Summary accompanied by the Budget Worksheet is due in the Office of Child Nutrition
on or before April 15, 2012.
As you are aware, our programs are going through a transition with our claiming system
(A.C.E.S.), our free and reduced price meal application processing, and more recently with our
Point of Service program (Primero). Consequently, much of the data previously used in the
budget model for this year currently resides in two different locations. Meal count data used to
budget revenues rests on the A.C.E.S. system while the expenditure data used to project future
costs resides on our old Annual Report system.
Therefore, like last year, the Child Nutrition Budget model to assist you with this reporting
requirement is somewhat abbreviated. The model has been updated to include indexed federal
reimbursement rates but will rely on the county food service director to input the total meal
counts by category. Additionally, the expenditure data for FY 2011 will need to be included as
well. All of this information should be readily available and easy to input. The following
reminders should be observed.
•
The Budget Summary requires dual signatures, the Food Service Director and the Chief
School Business Official.
•
The salary and fringe benefit budgeted figures are calculated using the WVEIS salary
generator and entered on the Budget Summary page. The total labor figure from the
Budget Summary page is linked to the Budget Worksheet and included in projected total
expenditures.
•
Budgeted equipment expenditures shall be based on an equipment replacement
schedule and entered on the Budget Summary page. Equipment expenditures on the
Budget Summary page are also linked to the Budget Worksheet and included in
projected total expenditures.
Child Nutrition Program Budget for FY 2013
March 1, 2012
Page 2
•
All other program expenses (food, milk, repairs, services and supplies) are estimated by
indexing the FY 2011 totals by 3% annually. The model permits an indexing range up to
6% per year (12% total).
•
Projected federal reimbursement rates are prompted to the regular rates for breakfast
and lunch and may need to be increased depending on your particular county’s
qualifications for severe need breakfast and the lunch bonus rate.
•
Local meal charges to students and adults should be amended to reflect the 2013
anticipated prices.
•
Only the yellow highlighted fields of the model should be manipulated. The total meals
served by category and FY 2011 expenditures will need to be entered into the model this
year.
•
The Budget Summary is based on constant participation column from the Budget
Worksheet.
•
The proposed budget for each county board of education submitted to the Office of
School Finance must include an interfund transfer amount equal to or greater than the
amount approved by the OCN using this process.
•
The annual inflation index may be adjusted for a range of 6% to 12%.
•
The budget worksheet reflects an increase/decrease in revenue to participation
changes.
•
Prior year carry over balance may be included in the budget.
•
Revenue source 04650 - Federal food reimbursements combined has been added to the
budget summary guide but is not reflected on the budget model. You may combine the
following revenue sources 04653, 04651, 04652, 04657 into this new source code.
The Model will be distributed via email along with this guidance. Please forward the Budget
Summary accompanied by the Budget Worksheet to Sheri Fulks in the Office of Child Nutrition
or by email to shoylman@access.k12.wv.us on or before April 15, 2012.
If you have questions or need additional information, please contact me at 304-558-2709 or by
cell at 304-419-4121.
RJG/ja
cc:
Mollie B. Wood
Travis Legg
Sheri Fulks
Daniel Todd