Instructions for Preparing the Cash Analysis Report for Non-Public School Food Authorities
All required data must be reported on an accrual basis to the nearest whole cent.
This analysis is on a School Food Authority (SFA) basis and is to include information as requested for the entire nonprofit food service account/cafeteria account. All entries must be actual, with support documentation on file which illustrates the source of each entry. For instance, expenses should be supported by invoices, parroll records, etc. Revenues should be supported with deposit slips and journal entries.
A year-end Profit & Loss Statement (or Statement of Revenues & Expenses) and Balance Sheet must be emailed to the Child Nutrition mailbox (firstname.lastname@example.org) with the submissions of the Cash Analysis report.
*Please Note - Failure to submit all the required financial reports (Cash Analysis Report; Profit & Loss Statement; Balance Sheet) by the required deadline will result in your program being placed on hold.
Some line items only become visible once you submit the Cash Analysis form.
Questions about this form should be referred to the Child Nutrition Program audit team at (518) 473-8781.
Instructions for Individual Entries
|Line 1.||Opening Balance as of July 1st - Already calculated from the previous year's Closing Balance.|
|Line 1a.||Prior Year Adjustment - Enter any Uncollected Revenue and/or Outstanding Debts incurred before July 1st. Any other types of unusual adjustments incurred in the previous year.|
|Line 1b.||Adjusted Beginning Cash Resources - Already calculated, total Opening Balance plus Prior Year Adjustment.|
|Line 2a.||Sale of Reimbursable Meals - Enter the total amount of money received from children for the sale of reduced and full price lunches and/or breakfasts. Those SFAs with a recipient agency in the Special Milk Program should also include the sale of paid milk in this item.|
|Line 2b.||Non-program Revenues - Enter the total money received from the sale of non-program foods (i.e. adult meals, second meals, ala carte items, catering, etc.)|
|Item 2c.||Federal Reimbursement - Already calculated from the previous year's claim information.|
|Line 2d.||State Reimbursement - Already calculated from the previous year's claim information.|
|Line 2e.||Amount of General Fund Transfer (required of loss) - If the SFA's expenses exceeded its revenues, a transfer using non-federal funds must occur to make the account whole (the account should be above zero, but no more than three months' average expenses.)|
|Line 2f.||Interest Earned - Enter the amount received for interest earned on the nonprofit food service account.|
|Line 2g.||Miscellaneous Revenue - Enter any other revenue earned that generated income for the school nutrition program and provide a short description of the source. (i.e. donations, grants, etc.)|
Program Food Expenditure - This should reflect all program food costs incurred for the year. This includes food processing costs (costs normally incurred when donated foods are sent to be processed into another form).
Example: 1,000 lbs. of ground beef is sent by the school district to a selected meat packer to be processed into patties for $0.24/lb.
1,000 lbs. x $0.24 - $240.00 processing costs
This should be added to Food Purchases. Any non-donated food item, which is treated in a similar manner, should also be entered on this line.
|Line 3b.||Non-program Food Expenditure If available, enter the amount of the cost incurred for purchasing non-program food.|
|Line 3c.||Salaries - Enter the salary paid amount for those employees directly involved in the operation of the school meal service. These amounts are based on signed, documented payroll records.|
|Line 3d.||Fringe Benefits - Enter the associated fringe benefits paid amount for those employees reported in Line 3c.|
Equipment - Enter the amount spent on purchases of equipment for the school nutrition program.
Reminder: SFAs who pruchase equipment using the pre-approved equipment purchase list should maintain an equipment attestation in their files and be made available upon request from Child Nutrition program representatives. All other equipment or capital improvement purchases.
|Line 3f.||Materials & Supplies - Enter the amount spent on materials and supplies. (i.e. utensils, napkins, smallwares, etc.)|
|Line 3g.||Indirect Costs - Enter the amount of any indirect costs charges to the school nutrition programs.|
Utilities - Enter the amount for utilities that are a direct expense to the school nutrition program.
*Note: For the utilities to be a direct expense, the meter must be located in the kitchen area, and the specific area must be listed on the utility bill.
|Line 3i.||Other Expenses - Enter the amount for all other expenses and provide a description of the expense.|
Closing Balance & Other Calculations
|Line 4.||Closing Balance - ((Opening Balance + Previous Year Adjustment + Total Revenues) - Total Expenditures)|
|Line 5.||Federal Reimbursement - Surplus Food - Enter the amount received from USDA commodities.|
|Line 6a.||Total Number of Operating Months - Select the number of months the SFA operates.|
|Line 6b.||Three month average operating cost - The amount of money you're allowed to have in your food service program account.|
|Line 7a.||Excess Balance - (Closing Balance - Three month average operating cost). If the amount is negative, then you do not have excess funds. If the amount is positive, then you do have negative funds and must submit an excess fund balance plan.|
|Line 8.||Indirect Cost Rate - If an amount was entered into Line 3g, enter the indirect cost rate applied.|
The cash analysis form can be accessed by logging into the Child Nutrition Management System (CNMS) at: www.cn.nysed.gov .
- Log in using your CNMS credentials.
- Click on "SFA Annual Information"
- Click on the appropriate year.
- Click on "Analysis of Cash Resources".
- Enter the cash analysis information using the directions above as a guide.
Remember to submit the requested financial statements to the CN mailbox: CN@nysed.gov