CACFP%Financial%Management%...Financial&Management • ManagementOverview&Workshop&Recap:& –...
Transcript of CACFP%Financial%Management%...Financial&Management • ManagementOverview&Workshop&Recap:& –...
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CACFP Financial Management
Child and Adult Care Food Program Annual Training – June 2014 1
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Running a Good (CACFP) Business
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Financial Management
• Management Overview Workshop Recap: – How reimbursements are calculated – Factors that affect reimbursements – The cost of non-‐compliance – Allowable vs. unallowable expenses
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Financial Management
• Find PowerPoints at: osse.dc.gov/cacfp – Click “Training Resources” under “Resources for Current CACFP ParPcipants”
– Click “Management Overview Workshop” under “Training Session” • Claim CalculaPons & RecalculaPons • Financial Management
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Financial Management
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• Two components:
– DemonstraPng overall Viability, Capability, and Accountability (VCA)
– Showing how you spend CACFP reimbursements
Child and Adult Care Food Program Annual Training – June 2014
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The ABC’s of the CACFP
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VCA
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• Financial Viability: – Adequate financial resources to: • Operate the CACFP on a daily basis • Pay employees and vendors/suppliers
*Even during temporary disrupPons in CACFP payments*
• Repay overclaims
Child and Adult Care Food Program Annual Training – June 2014
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VCA
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• Financial Viability: – Demonstrate viability with: • Audit reports • Financial statements
• MeePng your financial obligaPons
Child and Adult Care Food Program Annual Training – June 2014
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VCA
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• AdministraPve Capability: – “Appropriate and effecPve management pracPces” to ensure compliance with CACFP regulaPons
Child and Adult Care Food Program Annual Training – June 2014
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VCA
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• AdministraPve Capability: – Demonstrate capability with: • Policies and procedures • Having adequate staff • Training & training documentaPon
• Organized files and complete records
• MeePng CACFP requirements
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VCA
• Accountability: – “Internal controls and other management systems” to ensure fiscal integrity and regulatory compliance
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VCA
• Accountability: – Demonstrate accountability with: • Clear record keeping systems
• Providing adequate oversight and monitoring
• Cross-‐training employees
• Having outside accountants conduct audits • DocumentaPon for procurement
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CACFP Theater
Part I
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CACFP Financial Management
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Spending CACFP Reimbursements
REMEMBER: • Costs do not determine reimbursements • Spend according to your budget • No more than 15% of reimbursements can go toward admin costs
• Don’t assume or guess
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Good Financial Management
• Spend money wisely and in accordance with regulaPons & approved budget
• Keep all financial documents • Track CACFP reimbursements • Track CACFP-‐related expenses • Compare reimbursements to expenses • Compare expenses to budget
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Financial Management
• Guiding principles: – Is the item or service necessary for operaPng the CACFP?
– Is the amount reasonable?
– Is the item or service an allowable CACFP expense?
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Financial Management
• OperaPng Costs – Food – Food service labor – Non-‐food supplies:
• Paper products (plates, cups, napkins, etc.) • Dishes • Serving utensils • Cleaning products for the kitchen/food service area
– Food service equipment
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Financial Management • AdministraPve Costs – AdministraPve labor
• For Pme spent on CACFP paperwork, training, etc.
– AdministraPve supplies • Paper for CACFP records • Ink to print CACFP records • PorPon of cost for computer hardware or sojware
– AdministraPve services • PorPon of cost for an accountant or auditor • Document storage costs
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Allowable Costs
• For all costs: – Is it CACFP-‐related?
– Is it primarily for the benefit of parPcipants?
– Did I seek prior approval (if needed)?
– Did I follow proper procurement procedures?
– Did I allocate the cost (if needed)?
– Do I have proper documentaPon?
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Financial DocumentaPon • Itemized receipts or invoices – Delivery slips – DonaPon records
• AllocaPons • Payroll records – Time distribuPon reports
• Mileage logs
• Procurement documents
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CACFP Theater
Part II
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Doing the Math
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AllocaPons
• AllocaPons are needed if the cost: – Benefits allowable and unallowable acPviPes – Benefits both CACFP and other program areas
– Benefits CACFP operaPons in mulPple states
– Applies to both administraPon and operaPons
• Must determine whether a cost is direct or indirect (overhead)
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AllocaPons
• Indirect cost: Cost of items or services that have a common purpose to support overall operaPons and cannot be readily assigned to a specific program or funding source
• Direct cost: Cost of items or services that can be idenPfied with a specific program or funding source
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AllocaPons
• Indirect cost: allocaPon or rate must be based on a plan approved by the State Agency and is subject to FNS approval
• Direct cost: – AllocaPon must be based on use or benefit – AllocaPon must be pre-‐approved by the State Agency
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Labor AllocaPons
• Time distribuPon reports are required if – An allocaPon is required and – CACFP reimbursements will be used to pay for all or part of the employee’s allowable wages or benefits.
• Only the share of the wages and benefits associated with CACFP-‐related labor may be paid with CACFP funds.
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Labor AllocaPons
• Time distribuPon reports must be: – Done by the employee – Complete
• Account for all acPvity (not just CACFP labor) – Filled out ajer the fact to reflect actual Pme spent on various duPes
– Prepared at least monthly – Signed by the employee – Signed by the employee’s supervisor
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CACFP Theater
Part III
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GeDng the Most for Your (CACFP) Money
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Procurement
Procurement standards and regulaPons ensure food, supplies, equipment, and other goods
and services are obtained efficiently, economically, and in accordance with the law.
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Procurement
• Reasons to do procurement:
– Promote free and open compeIIon for your business
– Get the best possible services that meet your needs at the best price
– Avoid problems with conflict of interest … and worse (accusaPons of fraud, bribery, etc.)
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Procurement
• If using Federal and/or District funds for a contract or a single item/service cosPng $10,000-‐$100,000+ – Follow formal procurement procedures
• For everything else: comparison shopping
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Procurement
• Formal Procurement Procedures:
– >$10,000 but ≤ $100,000: Writen specificaPons and writen quotes
– >$100,000: InvitaPon for Bids or Request for Proposals and writen bids/proposals
• Writen contracts may include the opPon for up to three renewals
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Procurement
• Informal Procurement Procedures: – Obtain verbal quotes for services – Comparison shop
• Document quotes and price comparisons as needed – No less than annually
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CACFP Theater
Part IV
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Good Financial Management
• Spend money wisely and in accordance with regulaPons & approved budget
• Keep all financial documents • Track CACFP reimbursements • Track CACFP-‐related expenses • Compare reimbursements to expenses • Compare expenses to budget
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CACFP Annual Budget
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Budget
• Financial planning tool • IdenPfies training/assistance needs
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Budget
• EsPmate reimbursements • EsPmate costs • IdenPfy how CACFP reimbursements will be used
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Budget
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#1
Total Estimated Monthly Reimbursement for All Sponsored Facilities -‐ See Estimated Monthly Reimbursement Worksheet
Months of OperationIf year-‐round, enter 12.If at-‐risk or partial year, enter number of months.
Total Estimated Annual Reimbursement
Administrative Fee (Percentage)
For sponsors of unaffiated facilities with
cash agreements
Estimated Annual Administrative Allowance
$ -‐ -‐$ -‐$
#2
Line ItemTotal Annual CACFP-‐Funded Amount
Total Annual Non-‐CACFP Funded Amount Line Item Total
Source of Non-‐CACFP Funds
Food Service Management Company ContractSpecify what contract includes (child food, infant food, utensils, etc.):
$ -‐ Food Service Labor -‐$ Food -‐$ Non-‐Food Supplies (Cleaning products used in food preparation and service areas, dishes, utensils, etc.) -‐$ Utilities -‐$ Equipment Rental -‐$ Kitchen Rental -‐$ Truck Rental or Maintenance -‐$ Delivery Expenses (Gas mileage, etc.) -‐$ Other – Specify: -‐$ Total: -‐$ -‐$ -‐$
Estimated Administrative Reimbursement Allowance for Sponsors of Centers
Proposed Food Service Budget (if applicable)
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Renewal Process • Due by Friday, August 29: – Annual InformaPon CerPficaPon – Spreadsheet of file informaPon and annual budget – Current licenses/alternate approval documents – Current DC Dept. of Health Food Safety Manager cerPficates
– A-‐133 Audit Report – Food service management company procurement or contract renewal documents, business license, and health inspecPon report
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THE END
QuesPons?
44 Child and Adult Care Food Program Annual Training – June 2014
Please Finish Your Eval & Collect Your CEU