Instructions The budget detail worksheet should be completed before completion of the Budget Detail Day Care Homes form or screen in the Texas Unified Nutrition Programs System (TX-UNPS). Use the information in this form to complete the information contained in Budget Detail Day Care Homes form/screen. Organizations must ensure that all items and amounts budgeted for the CACFP nonprofit food service operation fits within and is accounted for in the organization s balance sheets and income (profit and loss) statements. I. Contracting Entity Information: 1. Name of Contracting Entity (CE) Enter the legal name of the organization. This must match the name on the Food and Nutrition Division Permanent Agreement. 2. CE ID Enter the five-digit ID that has been assigned by TX-UNPS. If you do not know the CE ID, leave blank. 3. Budget Version Enter the version for this submittal. If it is the first (original), enter original, for each subsequent change, enter Revision 1, Revision 2, etc. 4. Date Enter the date submitted. II. Nonprofit Food Service Labor Costs NOTE: Salaries or hourly rates for labor are reasonable when the rates that are charged are the same as the rates paid for similar work within the organization and within the geographical area of the organization. Administrative labor includes planning, organizing and managing the nonprofit food service (For example, Director). Administrative labor costs include base salary, employment taxes, fringe benefits, overtime pay, holiday pay, compensatory leave, incentive payments and severance pay. Under certain circumstances, administrative costs require specific prior written approval. Those costs requiring specific prior written approval must be requested in writing and approved by TDA before the costs are incurred and included in the budget. Refer to FNS Instruction 796-2, Financial Management Child and Adult Care Food Program, #23 Labor Costs, for guidance on labor costs requiring this level of approval. Nonprofit Food Service Administrative Labor Costs (page 1): Position and CACFP Duties Enter the titles of the positions. These should match your organizational chart. Enter a brief description of the CACFP duties performed. Column 1 Number of Personnel in this Position o Enter the number of staff per position. For example, Director 1, Monitor 12, Clerical Support 2. Column 2 Annual Base Salary o Enter the total annual base salary for the designated position. For example, 12 monitors at 20,000 each: 12 x 20,000 = 240,000. If the salaries for each employee in the same position are not the same, separate the positions on different rows. Column 3 Additional Labor Costs and Benefits o Enter the amount the employer pays for additional benefits such as FICA, health insurance, retirement, etc. o Include the type of benefit and amount paid by the employer. For example: FICA - 200, Retirement - 145. o The benefits contained in this column must be included in the organization s written compensation policy. Column 4 Total Base Salary and Benefits o Add Columns 2 and 3. Enter the total in this column. Column 5 Number of Hours Worked Daily o Enter the total number of hour worked per day. If the number of hours worked for each employee is not the same, separate the positions on different rows.
Instructions Continued Column 6 Number of Hours Spent in Food Service Duties o Enter the number of hours spent in food service duties. Use time distribution reports as the basis for estimating the labor hours for staff who do not work in the CACFP 100% of the time. Column 7 Portion of Total Salary and Benefits Paid o Enter the total salary and benefits paid from the nonprofit food service account. This amount is arrived at by dividing the number of hours worked in Food Service Duties by the total number of hours worked per day multiplied by the annual salary from column 4. Example: 2 hours worked in food service (from column 6) divided by 8 hours worked per day (from column 5): 2/8 = 0.25, multiplied by 20,000: 0.25 x 20,000 = 5000. Organizations will transfer the total for labor costs to the applicable row/column on the Budget Detail Day Care Homes form or screen in TX-UNPS. Ensure the amount is transferred accurately as errors will delay processing of the application and/or budget adjustment. III. Cost Categories Annual Nonprofit Food Service Costs: Some of the costs require specific prior written approval and/or Food and Nutrition Service Regional Office (FNSRO) approval. Refer to the table below and FNS Instruction 796-2 Rev. 3, Financial Management Child and Adult Care Food Program, to find cost categories and the specific circumstances which would require specific prior written approval/fnsro approval. Topic or Cost Section Specific Prior Written Approval Contributions & Donation Costs 10 a YES Depreciation and Use Allowance 13 a (1)(b) & (c) & YES (2)(a) & d (1) Employee Morale, Health, & Welfare Costs & Credits 14 YES Expensing Equipment and Other Property 16 a YES Facilities & Space Costs 17 a (3) YES Insurance 21 a (1)(a) & (b) & YES (c) Interest, Fund Raising, & Other Financial Costs 22 a (1) (a) i & ii, & YES (2), & c (1) & (2) Labor Costs 23 d (1), (2) & (3) YES Overtime, Holiday Pay, and Compensatory Leave 23 h, i, j, & k (11) YES Legal Expenses & Other Professional Services 24 a (1) & (2) YES Management Studies 26(a) YES Meetings & Conferences 28 a (2) YES Membership, Subscriptions, & Professional Organization Activities 29 a (4) YES Proposal Costs 32 YES Purchased Services Other 34 a (2) YES Rental Costs 36 d YES FNSRO Approval Organizations wanting to include any of these costs in their budgets must submit a written request to TDA prior to incurring the costs and prior to inclusion of the cost in the below budget. Written requests can be submitted during the application process and at any time during Program participation. If the cost is approved the organization will be required to submit an adjusted budget. YES c (2)
Instructions Continued Completing the budget charts (pages 2 and 3) annual nonprofit food service costs: Specifically identify each item and explain how each cost was calculated. Nonprofit food service costs include the goods or services needed in the planning, organizing and managing of the nonprofit food service. Organizations will transfer the totals for each cost category to the applicable row/column on the Budget Detail Day Care Homes form/screen. Ensure the amounts are transferred accurately as errors will delay processing of the application and/or budget adjustment. IV. Summary of Income and Expenses Self-explanatory CERTIFICATION - An authorized representative of the contracting entity signs, dates and prints their name and title. For TDA Use Only Self Explanatory. Submission: CEs Not Using TX-UNPS Submit to one of the following: E-mail to: Fax to: CACFP.Bops@TexasAgriculture.gov 888-223-8645 Mail to: Overnight to: Texas Department of Agriculture Texas Department of Agriculture Food and Nutrition Food and Nutrition Attn: F&N Business Operations Applications Attn: F&N Business Operations Applications P.O. Box 12847 1700 North Congress Ave. Austin, Texas 78711 Austin, Texas 78701
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I. Contracting Entity (CE) Information 1. Name of Contracting Entity (CE) 2. CE ID 3. Budget Version 4. Date of Revision II. Nonprofit Food Service Labor Costs 1. Administrative Labor Position (director, monitor, clerical, training) AND CACFP Duties (such as planning, eligibility determinations, enrollment) 1. Number of Personnel in this Position 2. Annual Base Salary 3. Additional Labor Costs and Benefits (include only the employer s share) 4. Total Base Salary and Benefits (2 + 3) 5. Number of Hours Worked Daily 6. Number of Hours Spent in Food Service Duties 7. Portion of Total Salary and Benefits Paid from the Food Service Account Annually Total Page 1
III. Cost Categories Cost Category 2. Facilities and Space includes rent, utilities, and other space costs. Annual Administrative Cost Total Facilities and Space Costs 2. 3. Supplies and Equipment includes durable supplies, expendable material and supplies, and equipment. Total Supplies and Equipment Costs 3. 4. Purchased Services includes security services, maintenance, and janitorial services. Total Purchased Services Costs 4. 5. Financial Costs includes accounting, audits, and bonding costs. Total Financial Costs 5. Total (2-5) Page 2
Cost Category 6. Media Costs includes advertising and public relations, communications, publications, printing and reproduction costs. Annual Administrative Cost Total Media Costs 6. 7. Sponsoring Organization Costs includes training, travel, administrative appeal costs, legal expenses and other professional services, meetings and conferences, membership, subscriptions and other professional organization activities. Total Sponsoring Organization Costs 7. 8. Other Costs - includes any other costs associated with the nonprofit food service, including indirect costs. Total Other Costs 8. Total (6-8) Page 3
IV. Summary of Income and Expenses Reimbursements under the CACFP subsidize the nonprofit food service operation but will not be sufficient to cover all nonprofit food service expenses. Any funds specifically designated as nonprofit food service account funds (line 3) are restricted and may not be used to fund any other costs in the organization. 1.... Enter the total annual costs of nonprofit food service (total of administrative labor (page 1) and cost categories (pages 2&3)):... 2.... Enter the anticipated annual CACFP reimbursement for the Program Year:... 3.... Enter the total of other income to the nonprofit food service:... (Other income refers to funds specifically designated for use in food service.) 4.... Enter the total of lines 2 and 3:... Enter the sources and amount of funds that make up line 3 above, if applicable. Examples include monetary donations specifically designated for the CACFP, designation of part of child care tuition to cover the amount of food service costs not covered by the CACFP. Source of Funds Amount of Funds Organizations must have adequate sources of funds to pay employees, suppliers, debts when fiscal claims are assessed, as well as one-time and recurring costs that are not allowable costs (such as maintaining incorporation, preparation of an annual IRS-990, general business costs, etc.). Additionally, organizations must have funds to cover nonprofit food service costs that are not covered by the CACFP reimbursement. List the sources of funds the organization will use to cover these types of costs (please do not use abbreviations or acronyms): Source of Funds If the organization is a sponsoring organization, is it a: Sole purpose organization (exists exclusively to administer the CACFP in Day Care Homes in Texas) Multipurpose organization (engages in other types of business activities) Organizations applying to participate in the CACFP are required to disclose and identify related party transactions, less-thanarms-length transactions, ownership interests in equipment, supplies, vehicles and facilities, or disclose any other information necessary to allow TDA to make an informed assessment of the allowability of a particular cost. Does the organization have any expenses that require disclosure? Yes No If yes, attach a detailed explanation. Page 4
CERTIFICATION I certify that the information on this form, and supporting documents, is true and correct and that I will immediately report to the Texas Department of Agriculture any changes that occur to the information submitted. I understand that this information is being given in connection with receipt of federal funds. The Texas Department of Agriculture may verify information; and the deliberate misrepresentation or withholding of information may result in prosecution under applicable state and federal statutes. Signature - Authorized Representative Date Title - Authorized Representative Printed Name - Authorized Representative This document becomes public record and is subject to disclosure. With a few exceptions, you have the right to request and be informed about the information that the Texas Department of Agriculture (TDA) obtains about you. You are entitled to receive and review the information upon request. You also have the right to ask TDA to correct information that is determined to be incorrect (Government Code, Sections 552.021, 552.023, 559.004). To find out about your information and your right to request corrections, please contact your Food and Nutrition Community Operations office. For TDA Use Only Effective Date: Signature - TDA Representative Date Title - TDA Representative Page 5