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

2. 2 Annual Nonprofit Food Service Financial Report (NPFS) Required for all For-profit, Non-profit, and Public sites operating only ONE center on the food program. Reports how much it cost your agency to operate the Child and Adult Care Food Program over the past program year and how your agency funded the program. Form and Instructions can be found on DPI website – Guidance Memo #11 – Link found on this presentation Due to DPI on November 1 st – E-mail, fax or regular mail

3. 3 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.

4. 4 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 “Transmittal Notice” received with the monthly reimbursement check or the confirmation page for online claim submissions for each month of the corresponding reporting year (October – September).

5. 5 Sample - DPI Transmittal Notice

6. 6 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 “Transmittal Notice” received with the monthly reimbursement check or the confirmation page for online claim submissions for each month of the corresponding reporting year (October – September).  Copy of approved CACFP budget (found in DPI approved contract).

7. 7 Sample - DPI Budget Form

8. 8 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 “Transmittal Notice” received with the monthly reimbursement check or the confirmation page for online claim submissions for each month of the corresponding reporting year (October – September). – Copy of approved CACFP budget (found in DPI approved contract).  NPFS reporting form (PI-1463).

9. 9 NPFS (PI-1463) Form

10. 10 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 “Transmittal Notice” received with the monthly reimbursement check or the confirmation page for online claim submissions for each month of the corresponding reporting year (October – September). – Copy of approved CACFP budget (found in DPI approved contract). – NPFS reporting form (PI-1463).

11. 11 Completing the Nonprofit Food Service Financial Report (NPFS)

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14. 14 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, report only June through September expenses.

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22. 22 Completing the Nonprofit Food Service Financial Report (NPFS) Reminders for Reporting Income: – CACFP revenue should be reported using the accrual method (as earned, not received). – Additional program income must be reported (e.g. interest income, rebates) – Additional non-program income must be reported – Total Costs less Program income = non-program income

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37. 37 0607 01-2345 Lil’ Day Care 123 Main Street Friendship, WI 53934 0 30,000 0 4,200 11,544 45,744 6,000 3,250 14,944 21,550 45.744 0 Tuition Gas for grocery shopping, vended meals, new fridge Buddy Ann Holmgren Buddy Ann Holmgren, Authorized Rep. 10/5/07 34,200 SAMPLE Difference Sample of Completed NPFS Report

38. 38 Completing the Nonprofit Food Service Financial Report (NPFS) REMINDERS:

39. 39 Completing the Nonprofit Food Service Financial Report (NPFS) REMINDERS: Report only actual food program costs – Supported with documentation.

40. 40 Completing the Nonprofit Food Service Financial Report (NPFS) REMINDERS: Report only actual food program costs – Supported with documentation. CACFP income reported using the accrual method – Include additional program income. – Include additional non-program income.

41. 41 Completing the Nonprofit Food Service Financial Report (NPFS) REMINDERS: Report only actual food program costs – Supported with documentation. CACFP income reported using the accrual method – Include additional program income. – Include additional non-program income. Agreement Number, Reporting Period, Agency Name and Address

42. 42 Completing the Nonprofit Food Service Financial Report (NPFS) REMINDERS: Report only actual food program costs – Supported with documentation. CACFP income reported using the accrual method – Include additional program income. – Include additional non-program income. Agreement Number, Reporting Period, Agency Name and Address Signed and dated by Authorized Representative (AR) – E-mail the same as signature and must come from AR.

43. 43 Completing the Nonprofit Food Service Financial Report (NPFS) REMINDERS: Report only actual food program costs – Supported with documentation. CACFP income reported using the accrual method – Include additional program income. – Include additional non-program income. Agreement Number, Reporting Period, Agency Name and Address Signed and dated by Authorized Representative (AR) – E-mail the same as signature and must come from AR. Retain a copy with your support documentation in your files.

44. 44 Financial Management Resources Guidance Memo 11 – State agency Financial Management policy for participants in the Child and Adult Care Food Program – Websites: http://dpi.wi.gov/fns/centermemos.html (for child care) http://dpi.wi.gov/fns/adultmemos.html (for adult care)http://dpi.wi.gov/fns/centermemos.html http://dpi.wi.gov/fns/adultmemos.html FNS Instruction 796-2 (rev. 3) – Abbreviated version – Available Electronically – User Friendly 7 CFR 226, 3015, 3016, 3019, and 3052 Cari Ann Muggenburg – Phone: 608-264-9551 – E-mail: cari.muggenburg@dpi.wi.govcari.muggenburg@dpi.wi.gov

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