COORDINATED REVIEW EFFORT
GENERAL AREAS OF REVIEW – WV Addendum
[ ] SFA LEVEL
SFA:
REVIEW AREAS
YES
INTERNAL ACCOUNTING
NO
N/A
COMMENTS
*
1004a. Are provisions made for the accounting
of Summer Food Service Program
Funds?
*
1004b. Are provisions made for the accounting
of other OCN funds (Grants, CACFP,
etc)?
PROCUREMENT
*
1005a. Does the nutrition program director
evaluate expenditures to determine that
they are allowable and/or proper program
costs?
1005b. Does the nutrition program director
categorize or code the program-related
expenditures?
*
1005c. Does the LEA apply any type of local or
in-state vendor preference rule when
awarding contracts?
*
1005d. Are documented informal or formal
bidding practices used for procuring
goods and services?
*
1005e. Does the LEA participate in a
cooperative purchasing arrangement?
r
If yes, which one:
1005f. Has the LEA adopted WVBE Policy 8200:
Purchasing Policies and Procedures
Manual?
*
If no, is the LEA’s formal bidding
threshold $100,000 or less as
required?
YES
NO
1005g. Do food and beverage contracts comply
with WV 126 CSR 202, WVBE Policy 8200,
Purchasing Policies and Procedures
Manual for Local Educational Agencies?
(Policy 4321.1/5.1.7.)
*
Are the contracts:
NO
N/A
r
1006a. Does the LEA operate a student billing
operation?
1006b. Does the county permit the charging of
extra milk?
1006c. Does the county permit the charging of
second meals?
Revised: 9/23/2009
*
*
Was the contract
competitively
negotiated?
Is the billing/collections conducted from the:
(Circle one): LEA Level
What is the current total
outstanding collections?
What is the largest
outstanding individual
balance?
* = General Area Finding r = Recommendation
*
Approved & signed by
the BOE or their
designee?
Are the contracts
between individual
schools and the vendor?
BILLING/COLLECTIONS
YES
School Level
G-6
COORDINATED REVIEW EFFORT
GENERAL AREAS OF REVIEW – WV Addendum
[ ] SFA LEVEL
SFA:
REVIEW AREAS
YES
BILLING/COLLECTIONS
NO
N/A
COMMENTS
*
1006d. Does the LEA have a written, board
approved, collection policy?
1006e. Does the LEA consistently follow its
policy?
*
1006f. Does the LEA discontinue charge
privileges for those individuals turned
over for collection?
*
SYSTEMS MANAGEMENT
*
1007a. Are quarterly financial reports
submitted to the WVDE in a timely
manner as required?
1007b. Was the annual report submitted to the
WVDE by September 30?
*
1007c. Was the food service budget/budget
worksheet submitted to the State Agency
as required? (prior to April 15)
*
INVENTORIES
*
What is the Frequency of physical inventory:
1008a. Does the LEA have a written policy
governing food and supplies
inventories?
1008b. Are commodities included in the closing
inventory at fair market value?
*
1008c. Are the Annual Report inventory values
documented and on file?
*
1008d. Do inventory records on file agree with
the annual report values as reported? If
no explain:
*
$ Amount
Food:
Supplies:
Equipment:
STAFFING (Policy 4321.1/11.1-4.)
*
1009a. Is the LEA’s School Nutrition Program
director properly authorized by the West
Virginia Department of Education?
1009b. Did the School Nutrition Program
Director complete the required 15 clock
hours of in-service credit for the most
recent program year completed?
*
1009c. Is the central office staffing adequate to
meet the needs of the food service
program?
R
Hours Completed:
G-7
* = General Area Finding r = Recommendation
Revised: 9/23/2009
YES
NO
COORDINATED REVIEW EFFORT
GENERAL AREAS OF REVIEW – WV Addendum
[ ] SFA LEVEL
SFA:
REVIEW AREAS
YES
NO
N/A
COMMENTS
ANNUAL REPORT REVIEW (NOTE: To be completed
by State Agency Staff based on the previous year’s
Annual Report.)
1010a. Do net cash resources exceed three
months’ operating costs?
Total program cost:
$
Three months’ operating
costs:
$
Net cash resources:
$
Go to
1010b.
1010b. If yes (1010b), is there an approved plan
to reduce the net cash resources on file
at the WVDE?
Explain:
*
1010c. Are net cash resources less than one
month’s operating costs?
If so, what provision is made for meeting
expenditures?
1010d. Did the sponsor overcharge the Food
Service Program for indirect costs?
Sponsor’s contribution:
$
Sponsor’s direct
expenditure:
$
Total county subsidy:
$
Percentage of county
subsidy to total cost:
$
Indirect costs earned:
$
Indirect costs paid to
county:
$
1010e. Do the meal costs appear
LOW
AVE
HIGH
*
Cost per meal
Breakfast:
$
Lunch:
$
Snack:
$
Charge per meal
$
Child
Breakfast
:
Child Lunch:
$
Child Snack:
$
Adult
$
Breakfast
:
1010f. Is the LEA subsidizing adult breakfasts,
* = General Area Finding r = Recommendation
YES
NO
Revised: 9/23/2009
N/A
Adult Lunch:
$
Adult Snack:
$
adult lunches and/or snacks?
*
G-8
* = General Area Finding r = Recommendation
Revised: 9/23/2009
COORDINATED REVIEW EFFORT
GENERAL AREAS OF REVIEW – WV Addendum
[ ] SFA LEVEL
SFA:
REVIEW AREAS
YES
NO
N/A
COMMENTS
MENU PLANNING SYSTEMS
9
1011. What menu planning system is being
used:
Option A
Option B
Nutrient Standard Menu Planning(NSMP)
Assisted Nutrient Menu Planning (ANSMP)
Other:
Meal Pattern Requirements (Option A)
(Policy 4321.1/4.4.4.)
1012a. Do school lunches meet current WVDE
Option A meal pattern requirements?
*
Does the menu averaged over
one week:
YES
NO
a. provide at least one-third of
students’ Recommended
Dietary Allowances (RDAs) for
calories, protein, calcium, iron,
vitamins A and C?
*
b. limit calories from fat to no
more than 30%; saturated fat
to less than 10%, and trans fat
not to exceed 0.5 grams per
product?
*
c. limit sodium to no more than
1100 milligrams?
*
d. provide at least 6 grams of
naturally occurring dietary
fiber?
*
Calcium:
e. offer water?
*
f. omit any foods or beverages
containing nonnutritive/artificial sweeteners?
*
Protein:
1012b. One-third of RDA is provided for:
Iron:
Vitamin A:
Vitamin C:
g. meet the current Dietary
*
Guidelines for Americans?
If no, who is responsible for checking menus
prior to service to ensure that nutritional
requirements are met?
1012c. Are county menus for breakfast, lunch
and snack used throughout the LEA?
FOOD SERVICE MANAGEMENT COMPANY
1013a. Are all expressly-required contract criteria stated in
the Food Service Management Company Agreement?
(See checklist)
*
1013b. Describe the method used for determining the unit
meal charge stipulated under the contract.
1013c. Were competitive sealed bids or formal advertising
used in contracting with the food Service
Management Company?
*
1013d. Are the federally donated commodities received by
the School Food Authority and made available to the
Food Service Management Company used only to the
benefit of the school’s feeding operation and utilized
therein?
*
G-9
* = General Area Finding r = Recommendation
Revised: 9/23/2009
COORDINATED REVIEW EFFORT
GENERAL AREAS OF REVIEW – WV Addendum
SFA:
REVIEW AREAS
YES
School Wellness Policy
1014a. Is there a current approved School
Wellness Policy on file at WVDE OCN?
1014b. Has a summary evaluation report been
submitted to the WVDE OCN, including a
SHI assessment? (List of activities
completed and evaluation tool/plan)
NO
*
COMMENTS
Explain:
Explain:
Fresh Fruit and Vegetable Program
1015a. Does this SFA have schools that
participate in the FFVP?
1015b. Do the invoices on file validate the FFVP
financial request for the review month?
1015c. Are the FFVP financial request
submitted in a timely manner? (Monthly)
G-10
* = General Area Finding r = Recommendation
N/A
Revised: 9/23/2009
[ ] SFA LEVEL
COORDINATED REVIEW EFFORT
GENERAL AREAS OF REVIEW – WV Addendum
SFA:
Critical Area Non-compliance:
General Area Non-compliance:
Recommendations:
Commendations:
G-12
* = General Area Finding r = Recommendation
Revised: 9/23/2009
[ ] SFA LEVEL