Sheet 1: Instructions

	
	
	
	
	
	
	
	

		
Michigan Department of Education 
		


		


		


		


		


		


		
Page 1
	
	

		
Child and Adult Care Food Program
		


		


		


		


		


		


		


	
	

		
Budget Worksheet for Independent Centers 
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
DIRECTIONS FOR COMPLETING THE BUDGET WORKSHEET:
		


		


		


		


		


		


		


	
	

		
The budget represents the annual cost to maintain the food service operation at your institution.  It will include CACFP reimbursement,
		


		


		


		


		


		


		


	
	

		
program income, and any funds that may need to be transferred from other funding sources to cover food service expenses.  
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
NOTE:  On all tabs, only green-shaded areas should be filled in with your institution's information.  
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Tabs:
		
Section Numbers:
		


		


		


		


		


		


	
	

		
Institution Information
		
3.1.   Estimated Annual CACFP Reimbursement - Compute your institution's estimated annual reimbursement.
		


		


		


		


		


		


	
	

		


		
        You can find this information, for current year-to-date, in the Non-Profit Foodservice Report, available from the Claims site.
		


		


		


		


		


		


	
	

		


		
3.2.   Financial Viability - List your institution's other funding sources and amounts.  This will show that your institution 
		


		


		


		


		


		


	
	

		


		
        has other funding sources that may be used to cover food service expenses that exceed CACFP reimbursement.
		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Labor Costs
		
4.1.   Administrative Labor: List staff who have administrative duties for the CACFP.  (For example, training staff, 
		


		


		


		


		


		


	
	

		


		
        submitting monthly claim, etc.)
		


		


		


		


		


		


	
	

		


		
4.2.   Food Service Labor: List staff who have food service duties for the CACFP.  (For example, serving food,
		


		


		


		


		


		


	
	

		


		
        menu planning, shopping for food, etc.)
		


		


		


		


		


		


	
	

		


		
         NOTE:  If your institution does not have all of the listed positions, only complete those that your institution has.
		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Other Food Svc Costs
		
List all other (non-labor) estimated food service costs for the entire fiscal year.  
		


		


		


		


		


		


	
	

		


		
NOTE: The Annual Budget Column contains the total expenses for each line item for the entire
		


		


		


		


		


		


	
	

		


		
fiscal year.  You should have a past history of expenses to use as a basis for your figures.
		


		


		


		


		


		


	
	

		


		
Each line item listed should have an annual amount.
		


		


		


		


		


		


	
	

		


		
NOTE:  Food service costs that are noted by an asterisk (*) in column B will be divided by your institution's number of
		


		


		


		


		


		


	
	

		


		
operating months, then entered into the Management Plan-CACFP Monthly Budget in the MEGS+ application.
		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Allocated & Indirect Costs
		
6.1.   Allocated Costs
		


		


		


		


		


		


	
	

		


		
         NOTE:  Not all institutions will report allocated costs.  Only complete 6.1 if your institution plans to claim
		


		


		


		


		


		


	
	

		


		
         allocated costs on the monthly claim.
		


		


		


		


		


		


	
	

		


		
6.2.   Indirect Costs
		


		


		


		


		


		


	
	

		


		
          NOTE:  Indirect costs can only be claimed by schools.
		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Income & Budget Summary
		
7.1  List estimated program income to the food service program for the entire fiscal year.
		


		


		


		


		


		


	
	

		


		
       NOTE: The Annual Budget Column contains the total income for each line item for the entire
		


		


		


		


		


		


	
	

		


		
       fiscal year.  You should have a past history of income to use as a basis for your figures.
		


		


		


		


		


		


	
	

		


		
       Each line item listed should have an annual amount.
		


		


		


		


		


		


	
	

		


		
7.2  If necessary, explain your institution's plan for how any profit will be reinvested into the food service program.
		


		


		


		


		


		


	
	

		


		
7.3  Include name and phone number of person completing this budget worksheet, and date completed.
		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Rev 8/2021
		


		


		


		


		


		


		


	



Sheet 2: Definitions

	
	
	
	
	
	
	
	

		
Michigan Department of Education 
		


		


		


		


		


		


		
Page 2
	
	

		
Child and Adult Care Food Program
		


		


		


		


		


		


		


	
	

		
Budget Worksheet for Independent Centers 
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Indirect Costs:  These charges are only applicable for schools participating in the Child and Adult Care Food Program (CACFP).
		


		


		


		


		


		


		


	
	

		
     Michigan Department of Education (MDE) issues indirect cost rates for schools.  On CACFP budget worksheets and claims, indirect 
		


		


		


		


		


		


		


	
	

		
     costs are automatically calculated based on costs budgeted/claimed.
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Allocated Costs:  When programs in the organization share services, the CACFP may be charged a reasonable share based on a cost 
		


		


		


		


		


		


		


	
	

		
     allocation plan that must be submitted and approved by MDE.  Allocated costs often include a pool of administrative/accounting 
		


		


		


		


		


		


		


	
	

		
     functions, occupancy, telephone, data processing, or maintenance of equipment contracts, that cannot be specifically assigned to one 
		


		


		


		


		


		


		


	
	

		
     program.  Other costs shared between programs may be allowable.  Agencies must submit cost allocation plans
		


		


		


		


		


		


		


	
	

		
     to show how expenses are allocated when claiming allocated costs.   
		


		


		


		


		


		


		


	
	

		
     NOTE:  Institutions are not required to claim allocated costs unless reimbursement exceeds all other food service costs on a year-to-date basis.
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Approvals:  Budget requests require prior approval by MDE before a sponsor may incur the cost.  Certain budget requests require specific prior written
		


		


		


		


		


		


		


	
	

		
     approval granted by MDE (and in some cases, FNS-USDA) before the sponsor may incur the cost.  Please refer to the "Items Requiring Prior Approval,
		


		


		


		


		


		


		


	
	

		
     Specific Prior Written Approval, and FNSRO Approval" Chart located at www.michigan.gov/CACFP under Financial Resources.  All CACFP costs
		


		


		


		


		


		


		


	
	

		
     must be supported by receipts, invoices, and/or other supporting documentation. Costs that are shared with other programs, such as rent or
		


		


		


		


		


		


		


	
	

		
     telephone, which cannot be specifically identified to CACFP administration, must be prorated on a consistent and rational basis in
		


		


		


		


		


		


		


	
	

		
     accordance with Generally Accepted Accounting Principles (GAAP) appropriate to the circumstances. Shared labor costs must be documented
		


		


		


		


		


		


		


	
	

		
     with daily time records to establish salary allocations.
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Approved Budget:  The CACFP may be charged only for costs approved by MDE on the annual budget and amendments. 
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Budget Amendments:  Variations from the approved fiscal year budget are allowed only by an amended budget submitted to MDE for approval.  
		


		


		


		


		


		


		


	
	

		
     Amendments may be submitted during the year as needed.  Submit an amended budget in MEGS+ when the number of facilities increases or decreases,
		


		


		


		


		


		


		


	
	

		
     when participation increases or decreases, or when projected income increases or decreases.  Budget items require an amended budget when 
		


		


		


		


		


		


		


	
	

		
     there is an increase or decrease of 10% per cost item. 
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Typical Allowable CACFP Administrative Costs:
		


		


		


		


		


		


		


	
	

		
Accounting
		


		
Purchase of Expendable and Nonexpendable Property*
		


		


		


		


		


	
	

		
Advertising
		


		
Legal Expenses 
		


		


		


		


		


	
	

		
Audit Services
		


		
Employee Travel Expenses
		


		


		


		


		


	
	

		
Bonding Costs (for employees)
		


		
Printing and Reproduction of CACFP Materials
		


		


		


		


		


	
	

		
Telephone and Communication Costs
		


		
Insurance and Indemnification
		


		


		


		


		


	
	

		
Personnel Administration
		


		
Training of Staff and Facilities
		


		


		


		


		


	
	

		
Indirect Costs (schools only)
		


		
Standard Banking Fees (including stop-payment fees)
		


		


		


		


		


	
	

		
Salaries and Benefits of Administrative Employees
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
* Nonexpendable property is all property with a useful life of more than one year and an acquisition cost of $5000 or more.  
		


		


		


		


		


		


		


	



Sheet 3: Institution Information

	
	
	
	
	
	
	

		
Institution Name:  
		


		


		


		


		
Budget for the period: October 1, 
		


		


		
Page 3
	
	

		
Agreement Number:
		


		


		


		


		
to September 30, 
		


		


		


	
	

		
Date:
		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
3.1.    ESTIMATED ANNUAL CACFP REIMBURSEMENT
		


		


		


		


		


		


		


		


	
	

		
(A) Estimated Monthly CACFP Reimbursement
  X
		
(B) Number of Operating Months per Year
		
=     (C)  Total Estimated Annual Reimbursement
		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
 $-   
		
0
		
 $-   
		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
3.2.    FINANCIAL VIABILITY 
		


		


		


		


		


		


		


		


	
	

		
Each institution must demonstrate that is has adequate financial resources to operate the CACFP on a daily basis, and
		


		


		


		


		


		


		


		


	
	

		
adequate sources of funds to withstand temporary interruptions in CACFP payments, and/or fiscal claims against the institution.  
		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
List other funding sources for the institution and include amounts (i.e. day care tuition, DHS Child Care Subsidies, donations, grant funds, etc.). 
		


		


		


		


		


		


		


		


	
	

		
Source of funds
		


		


		


		
Annual Amount
		


		


		


		


	
	

		


		


		


		


		
 $-   
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		
 $-