Assessing Costs in the CACFP
Nutrition Services Division Management Bulletin
Purpose
: Policy
To
: Child and Adult Care Food Program Sponsors
Attention
: Authorized Representative and Program Contact
Number
: CACFP-06-2015
Date
: May 2015
Reference
: U.S. Department of Agriculture Policy Memorandum CACFP 08-2015; Title 2, Code of Federal Regulations,
Part 200, Subpart E; CACFP Guidance for Management Plans and Budgets, Part 2 A, B; and U.S. Department of Agriculture Food and Nutrition Service Instruction 796-2 (Revision 4)
Subject
: Assessing Costs in the Child and Adult Care Food Program
This Management Bulletin (MB) provides a link to a tip sheet, Assessing Costs in the Child and Adult Care Food Program (CACFP). This tip sheet provides guidance on the process for state agencies and CACFP-participating agencies to follow when using nonprofit food service account funds for CACFP related costs. The tip sheet may be viewed as an attachment to U.S. Department of Agriculture (USDA) Policy Memorandum CACFP 08-2015: Assessing Costs in the Child and Adult Care Food Program on the USDA CACFP Policy web page.
State agencies and participating CACFP agencies must ensure that costs charged to the nonprofit food service account are allowable under CACFP regulations. In determining which costs and activities may be charged to the nonprofit food service account, a CACFP-participating agency and state agency must assess the allowability of costs by considering the activity’s affect to support or improve the CACFP. In doing so, a CACFP-participating agency and state agency must consider whether the proposed cost is reasonable, necessary, and allowable in accordance with Title 2, Code of Federal Regulations
(2 CFR
), Part 200, Subpart E and USDA Food and Nutrition Service Instruction 796-2 (Revision 4).
The cost principles in 2
CFR
serve an extremely important function in considering proposed costs and assisting programs to better understand how nonprofit food service account funds are used. State agencies and participating CACFP agencies must use the cost principles for the purpose of cost determination. They are not intended to dictate the extent of financial assistance for a particular cost.
Questions
If you have any questions regarding this MB, please contact your CACFP specialist. A contact list of CACFP specialists is available in the Download Forms section of the Child Nutrition Information and Payment System, Form ID CACFP 01. You can also contact the CACFP Office Technician by email at CACFPinfo@dss.ca.gov to be directed to your CACFP specialist.
This institution is an equal opportunity provider.
Esta institución es un proveedor que ofrece igualdad de oportunidades.