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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. Quarterly Nonprofit Food Service Financial Report (NPFS).
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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
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: • E-mail, fax or regular mail
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 Nonprofit Food Service Financial Report (NPFS) Due Dates
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, 1st 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).
Sample - DPI Budget Forms Budget Form for New Sponsors Budget Form for Renewing Sponsors
NPFS (PI-1463-A) Form Page 1 of PI-1463-A Page 2 of PI-1463-A
NPFS (PI-1463-A) Form Page 1 of PI-1463-A Page 2 of PI-1463-A
NPFS (PI-1463-A) Form Page 1 of PI-1463-A Page 2 of PI-1463-A
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 3rd quarter (for June only) and 4th quarter reports. • Only cost line items approved by DPI on budget can be paid directly with CACFP funds.
Completing the Nonprofit Food Service Financial Report (NPFS) • Separate costs between Administrative and Operational Expenses
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.
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
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.
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
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
NPFS (PI-1463-A) Form Page 1 of PI-1463-A Page 2 of PI-1463-A
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
Sample of Completed PI-1463-A 5500 750 2100 13 05-4321 7600 750 Big Day Care, Inc. 6174 2008 1265 Lombardi Ave. Green Bay, WI 54304 9,500 0 4900 475 750 14,000 = Total FP Income Vended Meal Income 4,500 13,557 Tuition 7,907 Difference 21,157 Must Equal 21,907 21,907 0 Sparky McSparkle 10/5/08 Sparky McSparkle, Authorized Rep
Completing the Nonprofit Food Service Financial Report (NPFS) Reminders: • Report only actual food program costs • Supported with documentation • CACFP portion only
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