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. This includes revenues and expenses for all SED Child Nutrition programs the SFA participates in (NSLP, SBP, SFSP, ASP, SMP, FFVP). All entries must be actual, with supporting documentation on file which illustrates the source of each entry. For instance, expenses should be supported by invoices, payroll records, etc. Revenues should be supported with deposit slips and journal entries.
The year-end Profit & Loss Statement (or Statement of Revenues & Expenses), year-end Balance Sheet and the 10% De Minimis Calculation Tool, if applicable, must be emailed to the Child Nutrition audit mailbox at: CNAudit@nysed.gov at the same time the SFA’s Cash Analysis is submitted on the Child Nutrition Management System (CNMS).
*Please Note - Failure to submit the Cash Analysis and all the required financial reports (year-end Profit & Loss Statement, year-end Balance Sheet and 10% De Minimis Calculation Tool, if applicable) by September 30, 2023, will result in your SFA being placed on reimbursement 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 CNAUDIT@nysed.gov or by phone at (518) 473-8781.
Instructions for Individual Entries
*Note: If separate accounts are maintained for different Child Nutrition programs (i.e. NSLP & SFSP) you must combine the total closing balances.
Opening Balance as of July 1st - Enter the Closing Balance from the previous year.
|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 - Automatically 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 - Automatically calculated from the previous year's claim information. This includes reimbursement received from July 1 - June 30 for all programs the SFA operates.|
|Line 2d.||State Reimbursement - Automatically calculated from the previous year's claim information. This includes reimbursement received from July 1 - June 30 for all programs the SFA operates.|
|Line 2e.||Amount of General Fund Transfer - 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.)|
Interest Earned - Enter the amount received for interest earned on the nonprofit food service account.
*Please Note - per Fiscal Guidelines for Federal and State Grants, local agencies must return interest earned on cash advances from federally-funded grants. Non-profit organizations may retain up to $250 per year for administrative expenses. Interest exceeding the $250 allowable must be returned to the federal government.
|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.)|
*Note: If separate accounts are maintained for different Child Nutrition programs (i.e. NSLP & SFSP) combine the total closing balances.
Program Food Expenditure - This should reflect all program food costs incurred for the period July 1 - June 30 for all Child Nutrition Programs. 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 applicable, 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 food service, such as Food Service Directors, Cooks, Site Supervisors, and Food Service Workers (full or part-time). 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 total amount spent on equipment purchases.
*Please Note: Equipment purchases are unallowable in the Summer Food Service Program.
Reminder: SFAs who purchase equipment using the pre-approved equipment purchase list are required to maintain an Equipment Purchase Attestation on file. All other equipment purchases must be approved by SED prior to purchase by submitting the Equipment/Capital Expenditure Pre-Approval Request Form.
|Line 3f.||Materials & Supplies - Enter the amount spent on materials and supplies. (i.e. utensils, napkins, small wares, etc.)|
Utilities - Enter the amount for utilities that are a direct expense to the SFA's Child Nutrition programs.
*Please Note: For the utilities to be a direct expense, the meter must be in the kitchen area, and the specific area must be listed on the utility bill.
Other Expenses - Enter the description and amount of each additional expense not listed in Lines 3a - 3g. If there are more than three additional "other expenses", you may combine the totals, but you must include a detailed breakdown of each expense and the amount of that expense in the description.
10% de minimis - If you are charging indirect costs and using the 10% de minimis, check the box and calculate the allowable indirect costs using the calculator provided.
Indirect Costs - (If applicable) Enter the amount of calculated indirect costs charged to the nonprofit food service account.
*Please Note: If charging indirect costs, you must use the Indirect Cost Calculator. Click the Indirect Cost Calculator link in Line 3i of the Cash Analysis to access this. This completed calculator must be submitted to CNAudit@nysed.gov simultaneously with the submission of the Cash Analysis.
Closing Balance & Other Calculations
|Line 4.||Closing Balance - Automatically Calculated = [(Opening Balance + Previous Year Adjustment + Total Revenues) - Total Expenditures]. This is not displayed until the Cash Analysis is submitted.|
|Line 5.||Federal Reimbursement - Surplus Food - Enter the total amount of USDA foods entitlement dollars received.|
*New - Please note, this is a change from previous years*
Inventory - Enter the total inventory remaining at the end of the school year (e.g., food, USDA surplus foods, and materials/supplies).
Total Number of Operating Months - System generated based on programs operating dates across all child nutrition programs approved in CNMS.
|Line 6b.||Three month average operating cost - Automatically calculated. This is displayed until the cash analysis is submitted.|
Excess Balance - Automatically Calculated (Closing Balance less Inventory - 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 excess funds and will be contacted to submit an excess fund balance plan.
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.
Reminder: SFAs must submit their year-end Profit & Loss Statement, year-end Balance Sheet and 10% De Minimis Calculation Tool, if applicable, to CNAudit@nysed.gov simultaneously with the submission of the Cash Analysis. Additional documentation may be required to support the cash analysis.