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Cash Analysis Frequently Asked Questions

  1. Can I make changes to my Cash Analysis after I submit it?
    • Yes, you can adjust your Cash Analysis, if necessary, until such time that the new year cash analysis is filled out.
  2. Where can I find the Cash Analysis after I submit it?
    • After your initial submission, your Cash Analysis moves to your Annual Information page. In your CNMS account, go to your General Information page (Home page) > click the Annual Information button at the top > select the School Year > click the link for Analysis of Cash Resources.
  3. Why are the Summer Food Service Program (SFSP) revenues and expenses included in the Cash Analysis?
    • The cash analysis is designed as a tool to evaluate the financial health of a School Food Authorities (SFAs) child nutrition programs. In accordance with 7 CFR 210.9 (2), 220.7 (e) (1) (iv) and 225.15 (a) (4), the net cash resources of the nonprofit food service for SFAs operating Child Nutrition Programs throughout the year, may not exceed three months’ average expenditures. Therefore, SFAs operating the SFSP in the same fiscal year as their school child nutrition programs (NSLP, SBP, ASP, SMP, FFVP), must include revenues and expenses for all programs to accurately determine the net cash resources.
  4. I maintain a separate account for SFSP, do I still need to include these revenues and expenses in the Cash Analysis?
    • Yes, you will need to combine the totals from the SFSP account with your SFAs school year account and enter this into the cash analysis.
  5. Utilities is charged as an indirect expense during the school year. However, my SFSP operates in a different building and/or location with a separate meter for utilities in the SFSP kitchen. Can I charge utilities as a direct expense in SFSP and as an indirect expense during the school year?
    • No, in accordance with 2 CFR 200.412, the SFA is required to treat each item of cost in a consistent manner as a direct or indirect cost. A cost may be assigned to the non-profit food service account as a direct cost only if that cost item under the same circumstances has not been charged to other programs or cost objectives as an indirect cost.
    • In this scenario, the SFA would not be allowed to charge the utility cost as a direct expense because it is already being charged as an indirect expense during the school year.
  6. What is the difference between Accrual and Cash Basis accounting?
    • Accrual Accounting – under this method, revenue is accounted for when it is earned.  Likewise, expenses for goods and services are recorded before any cash is paid out for them.
    • Cash Basis Accounting – under this method, revenue is reported on the income statement only when cash is received.  Expenses are recorded only when cash is paid out.
  7. The cash analysis doesn't show all the reimbursement revenue that was accrued, what should I do?
    • Add any missing reimbursement to Line 2g - Misc. Revenue on the cash analysis form.
  8. A pop-up came up that told me I had excess funds and that I needed to submit a plan, what should I do?
  9. A pop-up came up that said "Amount of General Fund Transfer (required if Loss) must be entered", what should I do?
    • This message means that you had a negative Closing Balance (Line 4) and that a General Fund Transfer is required. The non-profit school food service account may not maintain a negative fund balance and must be made whole at the end of each school year.


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