Instructions for Completing the Nonprofit Food Service Financial Report (PI-1463-A) for Sponsors of Centers Presented by: Cari Ann Muggenburg, Community Nutrition Program Auditor

2 Quarterly Nonprofit Food Service Financial Report (NPFS) Required for all For-profit, Non-profit, and Public sites operating two or more sites on the food program. Reports how much it cost your agency to operate the Child and Adult Care Food Program over the past three months and how your agency funded the program. Forms and Instructions can be found on DPI website – Guidance Memo #11 – Link found on this presentation Completed forms can be sent via: – , fax or regular mail

3 Nonprofit Food Service Financial Report (NPFS) Due Dates 1st Quarter – Reporting period: October 1 – December 31  Due Date: March 1st 2nd Quarter – Reporting period: January 1 – March 31  Due Date: June 1st 3rd Quarter – Reporting period: April 1 – June 30  Due Date: September 1st 4th Quarter – Reporting period: July 1 – September 30  Due Date: December 1st

Completing the Nonprofit Food Service Financial Report (NPFS) Tools you will need to complete the nonprofit food service financial report: – General ledger, check register, accounting records, receipts that outline the food program costs. – Copies of the confirmation page for online claim submissions for each month of the corresponding reporting quarter. For example, 1 st quarter report will need info for claims submitted from October 1 – December 31. – Copy of approved CACFP budget (found in DPI approved contract). – NPFS reporting form (PI-1463-A). 4

5 Sample - DPI Reimbursement Information

6 Sample - DPI Budget Forms Budget Form for New SponsorsBudget Form for Renewing Sponsors

7 NPFS (PI-1463-A) Form Page 1 of PI-1463-APage 2 of PI-1463-A

8 NPFS (PI-1463-A) Form Page 1 of PI-1463-APage 2 of PI-1463-A

9 NPFS (PI-1463-A) Form Page 1 of PI-1463-APage 2 of PI-1463-A

10 Completing the Nonprofit Food Service Financial Report (NPFS) Report only actual food program costs. – Supported with documentation Receipts, invoices, timesheets, payroll records, etc. Only CACFP % (for shared costs) Only report for time period of participation. For example, if started in June, only need to complete 3 rd quarter (for June only) and 4 th quarter reports. Only cost line items approved by DPI on budget can be paid directly with CACFP funds.

11 Completing the Nonprofit Food Service Financial Report (NPFS) Separate costs between Administrative and Operational Expenses

12 Completing the Nonprofit Food Service Financial Report (NPFS) Separate costs between Administrative and Operational Expenses Admin = All expenses relating to monitoring, recordkeeping, and compiling the claim.

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14 Completing the Nonprofit Food Service Financial Report (NPFS) Separate costs between Administrative and Operational Expenses Admin = All expenses relating to monitoring, recordkeeping, and compiling the claim. – Example: Salary, benefits and travel costs of the Center Director who completes the claim and conducts the monitoring visits of the sites. Only Actual Costs (NO ESTIMATES) Only CACFP % Only line items approved on DPI Budget

15 Completing the Nonprofit Food Service Financial Report (NPFS) Separate costs between Administrative and Operational Expenses Operational = All expenses relating to the kitchen and the meal service.

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23 Completing the Nonprofit Food Service Financial Report (NPFS) Separate costs between Administrative and Operational Expenses Operational = All expenses relating to the kitchen and the meal service. – Examples: Food and Kitchen Supplies, Purchasing of Vended Meals, Wages and Benefits for Cooks and/or Kitchen Staff. Only Actual Costs (NO ESTIMATES) Only CACFP % Only line items approved on DPI Budget

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28 Completing the Nonprofit Food Service Financial Report (NPFS) CACFP revenue should be reported using the accrual method (as earned, not received). – Additional program income must be reported (e.g. interest income, rebates, vended meal sales) – Additional non-program income must be reported – Total Costs less Program income = non-program income

29 NPFS (PI-1463-A) Form Page 1 of PI-1463-APage 2 of PI-1463-A

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32 Completing the Nonprofit Food Service Financial Report (NPFS) CACFP revenue should be reported using the accrual method (as earned, not received). – Additional program income must be reported (e.g. interest income, rebates, vended meal sales) – Additional non-program income must be reported – Total Costs less Program income = non-program income No more than 15% of the CACFP Meal Reimbursement can be spent on Admin. Costs

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,557 21,157 21, ,000 = Total FP Income Difference Must Equal Sample of Completed PI-1463-A Sparky McSparkle 10/5/08 21,907 7,907 4,500 9,500 Vended Meal Income Tuition 1265 Lombardi Ave. Green Bay, WI Big Day Care, Inc Sparky McSparkle, Authorized Rep

49 Completing the Nonprofit Food Service Financial Report (NPFS) Reminders: Report only actual food program costs Supported with documentation CACFP portion only

50 Completing the Nonprofit Food Service Financial Report (NPFS) Reminders: Report only actual food program costs Supported with documentation CACFP portion only CACFP income reported using accrual method Include additional program income Include additional non-program income

51 Completing the Nonprofit Food Service Financial Report (NPFS) Reminders: Report only actual food program costs Supported with documentation CACFP portion only CACFP income reported using accrual method Include additional program income Include additional non-program income Correct Agreement Number, Reporting Period and Year, Agency Name and Address

52 Completing the Nonprofit Food Service Financial Report (NPFS) Reminders: Report only actual food program costs Supported with documentation CACFP portion only CACFP income reported using accrual method Include additional program income Include additional non-program income Correct Agreement Number, Reporting Period and Year, Agency Name and Address Signed and Dated by Authorized Representative (AR) the same as signature and must come from AR

53 Completing the Nonprofit Food Service Financial Report (NPFS) Reminders: Report only actual food program costs Supported with documentation CACFP portion only CACFP income reported using accrual method Include additional program income Include additional non-program income Correct Agreement Number, Reporting Period and Year, Agency Name and Address Signed and Dated by Authorized Representative (AR) the same as signature and must come from AR Retain a copy with your support documentation in your files

54 Completing the Nonprofit Food Service Financial Report (NPFS) Reminders: Report only actual food program costs Supported with documentation CACFP portion only CACFP income reported using accrual method Include additional program income Include additional non-program income Correct Agreement Number, Reporting Period and Year, Agency Name and Address Signed and Dated by Authorized Representative (AR) the same as signature and must come from AR Retain a copy with your support documentation in your files Submit by required due date

55 Nonprofit Food Service Financial Report (NPFS) Due Dates 1st Quarter – Reporting period: October 1 – December 31  Due Date: March 1st 2nd Quarter – Reporting period: January 1 – March 31  Due Date: June 1st 3rd Quarter – Reporting period: April 1 – June 30  Due Date: September 1st 4th Quarter – Reporting period: July 1 – September 30  Due Date: December 1st

56 Financial Management Resources Guidance Memo 11 – State agency Financial Management policy for participants of the Child and Adult Care Food Program Websites: – (for child care) – (for adult care) FNS Instruction (rev. 4) – Abbreviated version – User Friendly – Available Electronically 7 CFR 226 and 2 CFR 200 Cari Ann Muggenburg – Phone: –

Instructions for Completing the Nonprofit Food Service Financial Report (PI-1463-A) for Sponsors of Centers Presented by: Cari Ann Muggenburg, Community Nutrition Program Auditor