Fresh Fruit and Vegetable
Program
George Sneller, Donna Parsons, and Jeff
Booth
1
3/21/2016
This is what it is all about!
2
3/21/2016
Handouts:




PowerPoint Handout
Claim Instructions
2007-2008 Claim Form
Time and Effort Form
3
3/21/2016
What is the CFDA Number for
the Fruit and Vegetable Grant:

The Catalog of Federal Domestic
Assistance (CFDA) number is:
 10.582
 This is needed to complete the
schedule of federal financial
assistance.
4
3/21/2016
Grant Award Period:

2006-2007 Award Closeout
 Grant Period: July 1, 2007 to September
30, 2007

2007-2008 Award
 Grant Period: October 1, 2007 to June 30,
2008
5
3/21/2016
How Much Is Your Award?

Does everyone know their 2006-2007 award
amount?


Notification letters were mailed out June 6, 2007.
Agreement letters were mailed out on July 24th –
including the award amount.
6
3/21/2016
Where do we book this
revenue?





6198 School Food Services
Applicable Fund: (GF)
Revenues beginning with 61 are federal revenues that come
to the district through OSPI.
Record revenue received through OSPI for the fruit and
vegetable program grant.
Create a sub-code to track FF&V revenue (i.e.) 6198-01
7
3/21/2016
8
3/21/2016
Where do we record
expenditures?



98 Food Services
Record the direct expenditures for preparing and
serving meals to pupils under the National
School Lunch Program, School Breakfast
Program, Special Milk Program, and Seamless
Summer Feeding Waiver.
Create a sub-code to record separately
fruit and vegetable program expenditures
9
3/21/2016
Claim Instructions


Goal 1: Children will receive healthy fruit and
vegetables. Approximately 9,418 children
received Fresh Fruits and Vegetables last year.
Goal 2: All claims will be submitted accurately
and timely.
10
3/21/2016
11
3/21/2016
Claim Instructions:
(refer to claim form)



Make copies of claim form as needed.
Submit monthly claims.
Districts are reimbursed based on expenditures
reported.
12
3/21/2016
Monthly Claims:

Complete all School Information
 School Name
 School Address
 District Name
 Agreement #
 Contact Name
 Contact Phone and Email Address
13
3/21/2016
Complete Claim Information:

Grant Period: July 2007 to September
2007




Grant Period: October 2007 to June 2008.
Claim Month and Year
Original or revised
Month’s Operating Days
14
3/21/2016
Operating Costs





Fresh Fruit and Vegetable purchases
Dried Fruits – 10% max
Direct Labor Costs – 50% max
Small Supplies/Other
90% of Grant Award
15
3/21/2016
Fruit and Vegetable Costs




Product
Freight
Taxes.
Other
16
3/21/2016
Dried Fruits


Limit dried fruit purchases to 10% of total
operating costs.
There is no established percentage for dried
fruit. The USDA insists, and we all agree, that
this program is for FRESH fruits and vegetables.
FRESH should be the main emphasis. DO NOT
stock up on dried fruit at the end of the school
year just to spend your funding. THIS IS NOT
THE INTENT OF THE PROGRAM. All fruit and
vegetables purchased should be consumed by
June 30, 2008.
17
3/21/2016
18
3/21/2016
Fruit and Vegetable Costs

Should costs for trail mix, which may include
nuts, corn nuts, etc. that was added to a mix
that is predominantly dried fruit be included on
the claim?
Yes
19
3/21/2016
Fruit and Vegetable Costs

Can costs for juice squeezed at the school, if
offered more than one time per week, be
included?
No, only if offered one time per week.
20
3/21/2016
Fruit and Vegetable Costs

Can costs of smoothies made with fresh fruit
if offered no more than one time per week
be included? Yes, however may not include
ice cream or yogurt as a filler.
21
3/21/2016
Can you use Fruit and
Vegetables as Rewards?


Not allowable.
One instance of smoothies being used as
reward for students whose behavior was good.
Cannot do this.
22
3/21/2016
Fruit and Vegetable Costs


Can the district purchase vegetable products
(sliced/ individually bagged) that include dip?
Yes
Can the district purchase fruit products that
include dip? No, except for pre-sliced that
include a minimal amount of caramel dip.
23
3/21/2016
Fruit and Vegetable Costs

No fruit bars, fruit and honey bars, Tbars, Nutri-grain bars, Granola bars, fruit
leather or excessive amounts of dried
fruit is reimbursable on the fruit and
vegetable program.
24
3/21/2016
Fruit and Vegetable Costs

Can chocolate covered artificial fruit
snacks be included in the fruit and
vegetable costs?
I don’t think so.
25
3/21/2016
Fruit and Vegetable Costs


The “Buy American” policy followed by the
National School Lunch Program (as provided in 7
CFR 210.21(d)) applies to purchases made with
program funds.
Purchase, to the maximum extent practicable,
domestic commodities or products.
26
3/21/2016
Fruit and Vegetable Costs


Itemize fruit and vegetable expenses on
the forms provided and keep with your
records.
Complete Monthly.
27
3/21/2016
28
3/21/2016
Fruit and Vegetable Costs

Questions???
29
3/21/2016
Labor Costs:




Cost of labor in preparing and serving fruits and
vegetables is part of the operating costs
Not subject to the 10% administrative
limitation.
Time and Effort reports are needed to support
these costs.
What is reasonable? 50%? 40%? 30%?
30
3/21/2016
Labor Costs:

Should funds used to pay a student’s labor, i.e.
students in work study programs such as VOtech, school-to-work programs, or paid student
organizations, for the preparation of fruits and
vegetables be included in labor costs?
Yes, this is an allowable cost.
31
3/21/2016
Examples of Direct Labor
Operating Costs:





washing and chopping produce;
preparing trays and baskets of produce;
delivering produce to classrooms;
set-up and clean-up (such as kiosks); and
a prorated portion of fringe benefits for
employees whose labor costs are charged as
operating costs.
32
3/21/2016
Labor Costs:



The fruit and vegetable program is a separate
federal program.
Time and Effort is required.
Check with your business manager for guidance.
33
3/21/2016
Time and Effort

Federal regulation requires that any salaries and
benefits charged to a federal award must be
based on documentation that meets the following
criteria in order to be an allowable cost.
 Employee’s time documented in writing.
 Actual time spent (no estimates).
 Period covered may not exceed one month.
 Account for all the employees time.
 Signed by employee and supervisor.
34
3/21/2016
PUGET SOUND SCHOOL DISTRICT
TIME AND EFFORT ATTENDANCE RECORD
FOR THE MONTH OF OCTOBER 2007
EMPLOYEE NAME
JOB TITLE
SCHOOL LOCATION
HOURLY PAY RATE
DAYS OF THE MONTH
PROGRAM
DESCRIPTION
1
TOTAL HOURS
2
0
3
0
4
0
5
0
6
0
7
0
8
0
9
10
0
0
11
0
12
0
13
0
14
0
15
0
TOTAL
0
0
DAYS OF THE MONTH
PROGRAM
DESCRIPTION
TOTAL HOURS
16
17
0
18
0
19
0
20
0
21
0
22
0
EMPLOYEE SIGNATURE
DATE
SUPERVISOR APPROVAL
DATE
23
0
24
0
25
0
26
0
35
27
0
28
0
29
0
30
0
TOTAL
0
0
3/21/2016
Do I really have to? Yes.

Time and effort reports should be
prepared FOR any certificated and
classified staff with salary and benefits
that are charged:

Directly to multiple federal awards.
36
3/21/2016
Who has to approve (sign) my
time and effort report?

Time and effort reports must be
signed by the employee and a
supervisor with knowledge of the
employee’s daily activities.
37
3/21/2016
Time and Effort Common Errors



Failing to recognize that employee
position changes may result in time and
effort report changes.
Failing to provide training to staff who
are responsible for completing time and
effort documentation.
Reporting estimates, not actual hours
worked on each activity.
38
3/21/2016
Time and Effort Common
Errors




No adjustment to payroll expenditures.
Time and effort not reviewed and
signed by appropriate staff.
Entire days time not accounted for (only
federal program time reported).
Payroll expenses are prorated and do
not equate to actual hours reported.
39
3/21/2016
Time and Effort can lead to
costly problems



Inappropriate charges to federal
programs.
Inaccurate management information for
decision-making.
Increased risk of audit
findings/questioned costs.
40
3/21/2016
Where can I find the
regulations?


Per OFM OMB Circular A-87,
Attachment B, Section 8.h
http://www.whitehouse.gov/omb/circular
s/a087/a87_2004.html
41
3/21/2016
Labor Costs:

Questions???
42
3/21/2016
Are Small Supplies/Other
Operating or Administrative
Costs?

Operating
43
3/21/2016
Small Supplies/Other:


Small Supplies:
 napkins, paper plates, utensils, bowls,
trays, baskets, pans, trash bags and
the like.
Low or No Fat Dips for vegetables only –
limited use.
44
3/21/2016
Administrative Costs:

Maximum of 10% of the funds may be
used for non-operating costs, i.e.,
administrative costs.

Is the 10% cap on administrative funds
based on the total grant received or on
the amount of grant funds actually
spent?
The grant award approved.
45
3/21/2016
Examples of administrative costs
include equipment and supplies
such as:






refrigerators;
coolers;
kiosks (portable);
carts;
blenders; and
food bars (portable).
46
3/21/2016
Equipment Purchases

No equipment purchases will be allowed
after December 31, 2007 unless there is
an emergency situation where OSPI has
provided a specific exception.
47
3/21/2016
Administrative Costs:

Include
 additional custodial costs
 travel costs of district staff to attend meetings,
training, etc.

Nutrition education and materials. However, costs for
developing new materials cannot be claimed.
48
3/21/2016
Administrative labor costs
include all FFVP reporting and
recordkeeping requirements
including:

filing reimbursement claims for FFVP;
completing and maintaining financial reports;
completing FFVP End of the Year report;
planning and writing menus;
ordering produce;
billing;
tracking inventory; and

work on FFVP projects and promotional activities.






49
3/21/2016
Administrative Costs:


Can administrative costs be used to lease
equipment for the project duration such
as a refrigerator for storage?
Yes
At the conclusion of the program, any
equipment or unused items such as trash
bags should be transferred for use in the
school meal programs.
50
3/21/2016
Administrative Costs:

Are labor costs for processing reports
and claims considered operating costs or
administrative costs?
Answer: Administrative Costs
51
3/21/2016
Indirect Costs

Indirect costs may be charged to both



Operating Costs and
Administrative Costs
You cannot charge indirect cost on the cost
of food items (fruits and vegetables)
52
3/21/2016
Administrative Costs:

Questions???
53
3/21/2016
Certification Statement



Claim is true and correct.
Records are available to support this Claim.
No deliberate misrepresentation.
54
3/21/2016
Claim Signature:

Check it first for accuracy.




Operation and administration costs in correct category?
Math is accurate?
Food Service Director (or other district designated
staff) should date and sign claim form.
Mail or fax claim to OSPI-CNS.
 Attention Jim Wick
OSPI Child Nutrition Services
P.O. Box 47200
Olympia WA, 98504-7200
 Fax: 360-664-9397
55
3/21/2016
Claim Deadlines:

60 day deadline for original claims and the
90 day deadline for revisions apply.

See claim instructions for deadlines.

Claims postmarked after these dates may
not be paid.
56
3/21/2016
Claim Deadlines (Closeout).

September 2007 deadlines for 2006-2007
grant does not match the NSLP claim
deadlines because this grant closes
September 30, 2007.

June 2008 deadlines for the 2007-2008
grant do not match the NSLP claim
deadlines because this grant closes June
30, 2008.
57
3/21/2016
No Double Dipping

If you have served fresh fruits and
vegetables for an afterschool snack, you
cannot also claim the number of snacks
served on the USDA afterschool snack
program.
58
3/21/2016
Claim Payment Examples



Year to date costs claimed will be
analyzed and compared to the grant
award.
No payments will be made for claims
in excess of the grant award.
Administrative claims cannot exceed
10% of the grant award.
59
3/21/2016
Claim Payment Examples


Fruit and vegetable and labor
expenditures (operating costs) in excess
of 90% of the grant award will be
reimbursed as long as not all of the
administrative funds have been spent.
See claim instruction examples.
60
3/21/2016
Keep Expenditure Records




Keep receipts, invoices, and other evidence
of purchase and expenditures
Keep time and effort records
Keep them for a total of four years.
Fruit and Vegetable funds are subject to all
program requirements including audits.
61
3/21/2016
image8.jpg
Don’t Lose Your Head!
You can do this!
62
3/21/2016
Don’t Worry, You Won’t Crash
and Burn!
63
3/21/2016
Claim Questions Call:

Public Schools and Private Schools
call:
 Jim Wick at 360-725-6211
- Or  Jeff Booth at 360-725-6217
64
3/21/2016