28v49

8/12/2019 28v49

1/168

8/12/2019 28v49

2/168

8able o# Contents

513. $ro&ram 6perations9*ormerly 511:........................................................................................................................................21515. ;eri#ication o# )li&ibility #or School +eals...................................................................................25517. (irect ;eri#ication .........................................................................................................................5051. Con#irmation o# Cate&orical )li&ibility..........................................................................................505%1. Completion o# ;eri#ication.............................................................................................................515%3. Appendices......................................................................................................................................5%

Chapter 7. +eal $lannin& Service.................................................................................................................52701.

8/12/2019 28v49

3/168

8able o# Contents

1103. Certi#ication Re!"irements #or Child N"trition $ro&ram (irectorsS"pervisors........................./,1105. $rovisional Child N"trition $ro&ram (irectorS"pervisor.........................................................../,1107. ("ties and Responsibilities o# (irectorsS"pervisors.................................................................../,110. Classi#ications o# School *ood Service $ersonnel......................................................................../71111.

8/12/2019 28v49

4/168

8able o# Contents

1711. "estions.....................................................................................................................................1%0Chapter 1. Sanitation.................................................................................................................................1%0

101. $"rpose........................................................................................................................................1%0103. $"rchasin&...................................................................................................................................1%0105. Receivin&....................................................................................................................................1%0107. Storin&.........................................................................................................................................1%110. $reparin&.....................................................................................................................................1%1111. Coo4in&.......................................................................................................................................1%1113. >oldin&........................................................................................................................................1%%115. Servin&........................................................................................................................................1%%117. Coolin&........................................................................................................................................1%%11. Reheatin&....................................................................................................................................1%%1%1. se o# *ood ?aste......................................................................................................................1%%1%3. Sample $lates.............................................................................................................................1%%1%5. >a=ard Analysis Critical Control $oint B>ACC$D.....................................................................1%31%7. o"rs o# 6peration......................................................................................................................131%513. -iddin& $roced"res.....................................................................................................................131%515. Records........................................................................................................................................131%517. )tra *oods.................................................................................................................................131%51. S"mmer *ood Service $ro&ram BS*S$D Appeals $roced"res.....................................................131%5%1. n#ormation..................................................................................................................................13%%5%3. A"dit Re!"irements #or the S"mmer *ood Service $ro&ram.....................................................13%

Chapter %7. Special +il4 $ro&ram..............................................................................................................133%701. $"rpose........................................................................................................................................133%703. Sponsors......................................................................................................................................133

8/12/2019 28v49

5/168

8able o# Contents

%705. A&reement and Application........................................................................................................133%707. Conditions o# A&reement............................................................................................................133

Chapter %. Child and Ad"lt Care *ood $ro&ram.......................................................................................133%01. $"rpose........................................................................................................................................133%03. nstit"tions...................................................................................................................................132%05. +eal Re!"irements.....................................................................................................................132%07. Reimb"rsements..........................................................................................................................132%0. Re!"ired Records........................................................................................................................132%11. A"dit Re!"irements #or the Child and Ad"lt Care *ood $ro&ram..............................................135

Chapter 31. (isaster *eedin& .....................................................................................................................1353101. Release o# S(A Commodity *oods #or (isaster *eedin& 8he Recipient A&encyFs Role in a(isaster....................................................................................................................................................1353103. Statement o# nderstandin& -et'een the American School *ood Service Association and theAmerican National Red Cross 'ith Respect to )mer&ency *eedin& in (isaster...................................13,3105. 8ypes o# Assistance....................................................................................................................13,3107. Responsibilities Ass"med...........................................................................................................13,310. (isaster Relie# *eedin& $lan.......................................................................................................13,3111. )mer&ency Sh"t (o'n $roced"res.............................................................................................1373113. $roced"res to *ollo' d"rin& 6peration o# Shelter.....................................................................1373115. $roced"res to *ollo' a#ter the Shelter Closes............................................................................13/3117. Lo"isiana 6##ice o# )mer&ency $reparedness............................................................................13/311. *ood Salva&e at School Sites......................................................................................................13/31%1. $o'er 6"ta&es............................................................................................................................13

Chapter 33. *inancial +ana&ement and Acco"ntin& #or Child and Ad"lt Care *ood $ro&ram *amily (ayCare >omes B*(C>D..................................................................................................................................13

3301. $"rpose........................................................................................................................................133303. A"thority.....................................................................................................................................1203305. Sponsor )li&ibility......................................................................................................................1213307. +ana&ement $lan and Administrative -"d&et Approval...........................................................121

330. Sponsor Administrative 6perations............................................................................................12%3311. Reimb"rsement...........................................................................................................................1253313. A"ditRevie'..............................................................................................................................12,3315. State A&ency Actions #or Noncompliance..................................................................................1273317. Allo'able Costs..........................................................................................................................15%331. $rovider $articipation.................................................................................................................153

Chapter 32. National School L"nch $ro&ram and Child and Ad"lt Care *ood $ro&ram Appeals $roced"res.....................................................................................................................................................................155

3201. $"rpose........................................................................................................................................1553203. Service.........................................................................................................................................1553205. Notice o# $roposed Action..........................................................................................................15,

3207. Re!"est #or Appeal......................................................................................................................15,320. Appeals on the RecordG S"bmissions..........................................................................................15,3210. Notice and 8ime o# >earin&........................................................................................................1573211. )##ect o# Appeal "pon A&ency Actions......................................................................................1573213. (e#a"lt.........................................................................................................................................1573215. (ecision H"dicial Revie' Records............................................................................................157

Chapter 35.

8/12/2019 28v49

6/168

Title 28

EDUCATION

Part XLIX. Bulletin 119!Louisiana "oo# an#

Nutrition Pro$ra%s& Poli'ies of O(eration

C)a(ter 1. A#%inistration

*1+1. ,es(onsibilit-

A. 8he board adopted r"les and re&"lations #or theoperation o# the Lo"isiana Child N"trition $ro&ram. 8he

p"rpose o# the pro&ram is to enable child care instit"tions tointe&rate a n"tritio"s #ood service 'ith or&ani=ed child careservices #or enrolled children. 8he r"les and re&"lations arethe same as those established in 7 C*R $arts %10%25 #or theoperation o# the Child N"trition $ro&ram.

-. 8he responsibility #or the administration operationand s"pervision o# Child N"trition $ro&rams BCN$D is vestedin the ed"cational a"thorities that are responsible #or allother phases o# the school pro&ram. A CN$ m"st be 'ell

planned or&ani=ed and administered on national state andlocal levels i# it is to #"nction as an inte&ral part o# the totalschool pro&ram. t is important to operate an e##icient hi&h!"ality #ood service "nit that meets the n"tritional needs o#children and provides an ed"cational activity center #or theschool and comm"nity. 8he &oals o# the CN$ 'ill be met'hen these principles are applied by those in a"thority. 8heresponsibilities o# administrators are disc"ssed belo'.

A8>6R8I N68) $rom"l&ated in accordance 'ith R.S.17111.

>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%100 B(ecember%001D LR %/1737 BA"&"st %00%D.

*1+. National Le/el

A. Child N"trition $ro&rams are administered by the*ood and N"trition Service B*NSD o# the nited States(epartment o# A&ric"lt"re BS(AD. 8he S(A isa"thori=ed to iss"e re&"lations #or the operation o# the&eneral cash#or#ood assistance phase o# the NationalSchool *ood Service $ro&rams p"rs"ant to the a"thoritycontained in the National School L"nch Act and the Child

N"trition Act o# 1,, as amended. A#ter a decision toreceive #"nds apportioned to the state by the *NS has been

made the Lo"isiana State (epartment o# )d"cation BL(6)Denters into a 'ritten a&reement 'ith the *NS #or theadministration o# the CN$s in the state in accordance 'ith

provisions o# the a&reement. 8he *NS periodically iss"esre&"lations revie's the pro&rams 'ithin the state todetermine compliance 'ith the a&reement providestechnical assistance thro"&h its personnel and p"blicationsand per#orms a"dits o# the state a&ency records.


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%100 B(ecember%001D.

*1+0. tate Le/el

A. Administration o# the pro&ram is directed by the State-oard o# )lementary and Secondary )d"cation BS-)S)D'hich "nder state la' may enter into a&reements 'ith theS(A to receive #ederal #"nds #or pro&ram operations to

prescribe re&"lations and to establish policies #or operationo# the pro&rams in accordance 'ith #ederal and state la's.Re&"lations and policies established by the S-)S) areadministered by the State S"perintendent o# )d"cation

assisted by the (ivision o# N"trition Assistance B(NAD sta##.8his sta## 'hich eercises leadership in all school #oodservice matters is responsible at the state level #oradministration and pro&ram s"pervision incl"din&instr"ctional and advisory services to schools and others"pervisory assistance to ass"re ade!"acy o# pro&ramoperations. 8echnical assistance visits or revie's shall bemade each #iscal year to determine 'hether pro&rams are

bein& operated in compliance 'ith #ederal and statere&"lations and to o##er assistance 'here needed.


>S86RCAL N68) $rom"l&ated by the -oard o#

)lementary and Secondary )d"cation LR %7%100 B(ecember%001D.

*1+. Lo'al Le/el

A. $"blic ndependent $"blic and Nonp"blic SchoolSponsor

1. Child N"trition $ro&rams in p"blic schools are"nder the &eneral s"pervision o# the local school boardsGindependent p"blic BCharter SchoolsD nonp"blic schoolsand Residential Child Care nstit"tions BRCCsD are "nderthe s"pervision o# le&al &overnin& bodies or sponsors. )ach

parish or city s"perintendent or the sponsorFs desi&natedrepresentative is administratively responsible #or the

or&ani=ation administration and leadership o# CN$s "nderhis J"risdiction. >eshe may dele&ate this a"thority to aschool #ood service sta##.

-. School *ood Service (irector andor S"pervisor

1. 8his person is responsible to the s"perintendent orthe sponsorFs representative. As a member o# theadministrative sta## the director andor s"pervisor has overall responsibility #or the CN$. 8his individ"al shall act asadvisor #or the other sta## members school principals and#ac"lties #ood service mana&ers st"dents and parents indevelopin& administerin& and s"pervisin& the pro&rams. t

Louisiana Administrative Code July 20111

8/12/2019 28v49

7/168

is hisher responsibility to eercise &"idance and leadership'hile maintainin& necessary controls over acco"ntin& andreportin& personnel #acilities and e!"ipment. )achschoolsite shall be monitored by a directors"pervisor inaccordance 'ith #ederal and state re&"lations. BRe#er to#orms and &"idance materials.D 8he si&ni#icance o# improved#ood habits and ed"cational eperiences ma4es it imperativethat a CN$ be based "pon pro#essional concepts. )ach

school system shall employ a certi#ied s"pervisor or director.BRe#er to 1103D

C. $rincipal

1. 8he CN$ is an inte&ral part o# the total school. t isthe principalFs responsibility to administer the a##airs o# allschool pro&rams in compliance 'ith local state and #ederalre&"lations and policies and to promote ed"cationaleperiences. (irect involvement varies &reatly #rom schoolsystem to school system.



)lementary and Secondary )d"cation in LR %7%100 B(ecember%001D amended LR %%0%% B6ctober %003D.

*1+9. ,e3uire%ents for Parti'i(ation

A. Any p"blic independent p"blic or nonp"blic schoolo# hi&h school &rades or "nder reco&ni=ed by the S-)S) iseli&ible to participate in the CN$s administered by L(6)

provided that re!"irements set #orth in the a&reement 'iththe local school board independent p"blic school sponsor ornonp"blic school sponsor are met. n addition someor&ani=ations that do not clearly meet the de#inition o#KschoolK may be eli&ible to participate.

-. Child N"trition $ro&rams incl"de the National School

L"nch $ro&ram BNSL$D School -rea4#ast $ro&ram BS-$DS"mmer *ood Service $ro&ram BS*S$D Child and Ad"ltCare *ood $ro&ram BCAC*$D and Special +il4 $ro&ram.A#ter school snac4s are incl"ded in the NSL$ and the AtRis4 Component o# the CAC*$.

C. Reco&ni=ed Schoolsnstit"tionsRCCs

1. A reco&ni=ed school is a school that

a. has a stateapproved &raded or non&raded co"rseo# instr"ction 'ith certain standards re!"ired o# st"dentsG

b. &ives credit #or advancement to'ard class 'or4completedG

c. has comp"lsory attendanceG and

d. maintains records thereo#.

%. Special eceptions may be made #or alternativeschools sponsored by the local school boards.

3. A reco&ni=ed instit"tion is any p"blic or nonpro#itprivate Residential Child Care nstit"tion BRCCD or distinctpart o# s"ch instit"tion that operates principally #or the careo# children and i# private that is licensed to provideresidential child care services "nder the appropriate statelicensin& codes.

2. nder the above criteria the #ollo'in& types o#schools o# hi&h school &rades or "nder and instit"tions&enerally !"ali#y.

a. -oardin& or nstit"tional Schools

i. -oardin& or instit"tional schools are eli&ible toparticipate i# #ood costs #or school children are satis#actorilyseparated #rom the total #ood cost incl"din& ad"lts and i#

prior approval has been obtained #rom the state a&ency. S"cheli&ible schools can claim reimb"rsement #or only one l"nch

brea4#ast andor snac4 per school child served on re&"larschool days.

b. -"rea" o# ndian A##airs B-AD Schools

i. -"rea" o# ndian A##airs schools are operatedby the -A or "nder a -A contractG they are allo'ed toparticipate "nder the same terms as all other reco&ni=edschools.

c. Charter Schools

i. ndependent p"blic schools that provide a

pro&ram o# elementary or secondary ed"cation or bothor&ani=ed as nonpro#it corporations and &overned by theiro'n board o# directors 'ithin the #rame'or4 a&reed to in thecharter &ranted by the local school board or the S-)S) areallo'ed to participate "nder the same terms as all otherreco&ni=ed schools. 8hese schools m"st be p"blicB&overnmentalD or private nonpro#it havin& taeemptstat"s 'ith the nternal Reven"e Service 501BcDB3D.

d. i&h SchoolCompletion $ro&rams that operate d"rin& re&"lar school

ho"rs in an eli&ible school may participate in the mealservice.

e. @inder&arten or (ay Schools

i. @inder&arten or (ay Schools p"blic ornonp"blic are reco&ni=ed as schools by state stat"tes. S"chschools may be operated as an inte&ral part o# schools 'ithhi&her &rades or as separate schools.

#. +ilitary $ost Schools

i. +ilitary $ost schools are schools o# hi&hschool &rade or "nder operated by any branch o# the Armed*orces on any military installation 'ithin the state. 8hey areallo'ed to participate "nder the same terms as all otherreco&ni=ed schools.

&. Nonresidential Nonpro#it Child Care nstit"tions

i. Nonresidential nonpro#it Child and Ad"lt Carenstit"tions may participate in the Special +il4 $ro&ram

provided that they do not participate in a meal servicepro&ram a"thori=ed by the National School L"nch Act or theChild N"trition Act o# 1,,. 8hese instit"tions are noteli&ible #or l"nch or brea4#ast pro&rams and they cannot

participate in the NSL$ or S-$.

h. $"blic or Nonpro#it $rivate $re$rimary Classes

Louisiana Administrative Code July 2011 %

8/12/2019 28v49

8/168

8/12/2019 28v49

9/168

a. 8he sponsor 'ill employ personnel and 'ills"pervise the school #ood service operations to ens"recompliance 'ith #ederal and state re&"lations.

3. Competitive *oods)tra Sales

a. )ach school shall abide by the state policyre&ardin& the operation o# competitive #ood services. 8hecompetitive #oods policy and penalties #or policy violationsare disc"ssed in 721. Sellin& o# etra items shall be incompliance 'ith state policy Bre#er to 737D.

2. N"tritional Re!"irements

a. All mealssnac4s served shall meet at leastminim"m n"tritional re!"irements #or a reimb"rsablel"nchbrea4#ast andor snac4 as set #orth in pro&ramre&"lations.

5. 6##erin& L"nch -rea4#ast andor Snac4

a. +ealssnac4s shall be served 'itho"t cost or at ared"ced cost to all st"dents 'ho are eli&ible in accordance'ith #ree and red"ced price meal re&"lations.

,. nit $rice o# +eals

a. +eals shall be priced as a "nit incl"din& mil4Gand no red"ction shall be made in the price o# the l"nchbrea4#ast or snac4 'hen st"dents or ad"lts do not ta4e allitems o##ered. n nonpricin& meal pro&rams there shall beno speci#ic char&e as described in the Application #or$articipation ecept #or the ad"ltvisitor char&e.

7. Nondiscrimination

a. No discrimination a&ainst any child shall bemade by the sponsor beca"se o# hisher eli&ibility #or #ree orred"ced price meals in accordance 'ith the approved *reeand Red"ced $olicy Statement nor shall the sponsor p"blishor provide the names to be p"blished o# any children eli&ible

#or #ree or red"ced price meals./. +eal Char&es

a. +eal char&es incl"din& st"dent ad"lt and atcostshall be posted in a prominent location in each school #oodservice dinin& room. All persons cons"min& meals 'ho arenot eli&ible #or #ree meals shall pay directly to the sponsorthe cost posted. No st"dent shall be re!"ested to pay morethan the act"al cost o# the l"nch brea4#ast andor snac4 lessthe amo"nt o# reimb"rsement paid to the sponsor #rom#ederal #"nds. 8he minim"m char&e to eli&ible ad"lts shallcomply 'ith #ederal and state re&"lations. BRe#er to 7%.D

. *ood $"rchases

a. All #ood p"rchased in the operation o# CN$sshall be p"rchased in accordance 'ith all #ederal and state

proc"rement re&"lations. All proc"rement transactions o# asponsor re&ardless o# 'hether ne&otiated or advertised and'itho"t re&ard to dollar val"e shall be cond"cted to providemaim"m open and #ree competition.

10. Local Responsibility

Louisiana Administrative Code July 2011 2

8/12/2019 28v49

10/168

a. t 'ill become the responsibility o# the sponsor tosec"re additional #"nds needed i# it is not possible to operatethe school #ood service pro&ram satis#actorily 'ith state and#ederal reimb"rsement. n operatin& CN$s sho"ld a sponsor#ind that it is "nable to operate satis#actorily on the rate o#reimb"rsement it 'ill become the responsibility o# thesponsor to sec"re the additional #"nds needed.

11. se o# *"nds

a. ncome accr"in& to the CN$ shall not be "sed top"rchase land to ac!"ire or to constr"ct b"ildin&s or toma4e alterations to eistin& b"ildin&s. Reven"es received bythe nonpro#it school #ood service are to be "sed #or theoperation or improvement o# s"ch #ood service. BRe#er toChapter 3.*inancial +ana&ement and Acco"ntin&.D

1%. )!"ipment $"rchases

a. $"rchases made #or approved e!"ipment #romschool #ood service #"nds shall be #or the replacement oraddition o# e!"ipment. All e!"ipment needed to be&inoperation o# the CN$ m"st be #"rnished by the sponsor or

school. BRe#er to Chapter 13.)!"ipment.D13. Ade!"ate *acilities

a. Ade!"ate #acilities shall be maintained #orstorin& preparin& and servin& #ood p"rchased #or the CN$and #ood donated by S(A. *acilities shall properlysa#e&"ard #oods a&ainst the#t spoila&e in#estation dama&eand other losses. $roper sanitation and health standardscon#ormin& to all applicable state and local la's andre&"lations 'ill be maintained in all CN$s.

12. (eposit o# *"nds

a. 8he Sponsor shall be responsible #or separate

acco"ntin& o# all school #ood service #"nds. A consolidatedschool #ood service acco"nt is the s"&&ested method o#acco"ntin& #or these #"nds.

b. sin& this method a Sponsor 'o"ld deposit orca"se to be deposited in the consolidated school #ood serviceacco"nt all school #ood service #"nds received 'rite allchec4s a&ainst these #"nds and maintain complete records#or the ependit"re o# these #"nds.

15. Records

a. 8he Sponsor shall maintain a #inancialmana&ement system as prescribed by the L(6) and theS(A. *"ll and acc"rate records o# all operations p"rs"ant

to the a&reement shall be retained by the sponsor #or a periodo# three years a#ter s"bmission o# the #inal claim #orreimb"rsement #or the #iscal year. # any a"dit #indin&s havenot been resolved the records shall be maintained as lon& asre!"ired "ntil the a"dit is closed. # any liti&ation claimne&otiation a"dit or other action involvin& the records has

been started be#ore the end o# the three year period therecords shall be maintained "ntil all iss"es have beenresolved or "ntil the end o# the re&"lar three year period'hichever is later. 8he sponsor 'ill ma4e available to theL(6) and to the S(A #or eamination a"dit and revie'at any reasonable time and place all acco"nts and records o#

the sponsor pertainin& to the operation o# the pro&ram.BRe#er to Chapter 3.*inancial +ana&ement and Acco"ntin&.D

1,. Reports and Claims

a. 8he sponsor 'ill monthly s"bmit to the L(6) areport o# pro&ram operations #or each month and claims #orreimb"rsement #or mealssnac4s served to eli&ible childrenin each school d"rin& operatin& and non operatin& months.

8he sponsor 'ill ass"me #"ll responsibility #or the acc"racyo# all claims #or reimb"rsement and #or reports s"bmitted tothe L(6) p"rs"ant to the a&reement. 8he sponsor 'ill claimreimb"rsement #or mealssnac4s served to only eli&iblechildren at the assi&ned rates. # there is any irre&"larity inthe operation o# the CN$ in any school a disallo'ance shall

be made in the sponsorFs claim.

17. Approved Classi#ication and -r"m#ield ;S. (odd

a. )ach school shall have a stateapprovalclassi#ication and shall be in compliance 'ith -r"m#ield vs.(odd.

1/. Ann"al School Report

a. All schools shall s"bmit an Ann"al SchoolReport to the L(6) accordin& to the established timeline.

1. Ann"al *inancial Statistical Report

a. )ach sponsor shall s"bmit in#ormation re!"ired#or the completion o# the Ann"al *inancial and StatisticalReport.

%0. Civil Ri&hts Compliance

a. No person shall on the &ro"nds o# race colornational ori&in se a&e or disability be ecl"ded #rom

participation in be denied bene#its o# or other'ise be

s"bJected to discrimination "nder any pro&ram or activity #or'hich the pro&ram applicant receives #ederal #inancialassistance #rom the S(AG and the sponsor shall &iveass"rance that it 'ill immediately ta4e meas"res necessaryto e##ect"ate the a&reement. 8he pro&ram applicant shallcompile data maintain records and s"bmit reports asre!"ired to permit e##ective en#orcement o# thenondiscrimination la's. 8he sponsor shall permit a"thori=edS(A and L(6) personnel to revie' s"ch records boo4sand acco"nts d"rin& normal 'or4in& ho"rs as needed toascertain compliance 'ith the nondiscrimination la's. #there are any violations o# this ass"rance the S(A shallhave the ri&ht to see4 J"dicial en#orcement o# this ass"rance.

b. All pro&ram advertisements p"blic release etc.shall have the civil ri&hts statement printed on them. BRe#erto Chapter %1.Civil Ri&hts>andlin& Complaints.D

%1. $ro&ram +aterials

a. 8he sponsor shall a&ree to ma4e ed"cationalmaterials pertainin& to the CN$ available to the schools.

%%. Re&"lations

a. 8he CN$s at all times shall be operated inaccordance 'ith all policies and re&"lations as established

by the L(6) andor S(A. BRe#er to Code o# *ederal


8/12/2019 28v49

11/168

Re&"lations BC*RD %10 to % and BC*RsD 3015 301,3017 301/ and 301 #or additional in#ormation on #ederalre&"lations.D

%3. Net Cash Reso"rces

a. 8he L(6) shall revie' the in#ormation on netcash reso"rces and shall re!"ire the Sponsor 'ith school#ood service net cash reso"rces o# more than three months

avera&e ependit"res to eplain the need #or s"ch reso"rces.# a#ter consideration o# the plan it is determined thatreso"rces are ecessive to operatin& needs the L(6) 'illred"ce or deny reimb"rsement payments "ntil the net cashreso"rces have been red"ced to an amo"nt consistent 'iththe operatin& needs.

%2. 8rans#er o# *"nds

a. Char&es a&ainst the CN$ m"st be made eachmonth as the epenses occ"r or in the event that anepenseBsD occ"rs only at intervals i.e. !"arterly or semiann"ally. At the end o# the school year the trans#er to thesponsor o# school #ood service #"nds #or apportioned costs

accr"in& d"rin& the year 'ill not be allo'ed ecept #orepenses inc"rred d"rin& the month o# H"ne or the lastmonth o# operation i.e. s"ch trans#er cannot be e##ected #orthe entire yearFs operation. )penseBsD m"st be char&eda&ainst the CN$ at that time and payment m"st be made#rom the school #ood service pro&ram acco"nt to the sponsorat the time the epenseBsD occ"rs. Any deviation #rom this

policy shall necessitate repayment to the CN$ acco"nt o# the#"ll amo"nt o# the trans#er.

%5. Contract +eals

a. 8he sponsor a&rees to s"bmit ann"ally 'ith the#ree and red"ced doc"ments a copy o# the contract 'hen

contract meals are provided Bre#er to 7%D.%,. (onated *oods

a. 8he CN$ shall accept and "se in as lar&e!"antities as may be e##iciently "tili=ed in its nonpro#itschool #ood service donated #oods o##ered by the S(A.

%7. *oodservice +ana&ement Company Contracts

a. School #ood a"thorities eli&ible to contract 'ith a#or pro#it entity m"st "se the state approved prototype *oodService +ana&ement Company B*S+CD contract i# Child

N"trition $ro&ram #"nds are to be "sed.

A8>6R8I N68) $rom"l&ated in accordance 'ith R.S.

17111.>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%10% B(ecember%001D amended LR %%0%% B6ctober %003D LR 3%121/ BA"&"st%00,D LR 3%%022 BNovember %00,D.

C)a(ter . "inan'ial 5ana$e%ent

an# A''ountin$

*+1. "inan'ial Assistan'e

A. *ederal Assistance

1. *"nds are apportioned to the state to be "sed inreimb"rsin& schools #or the cost o# the school #ood service

pro&ram. (istrib"tion is made on the basis o# the n"mber o#l"nches brea4#asts and snac4s served to children.

-. State Assistance

1. State #"nds #or the s"pport o# #ood serviceemployee salaries are provided to the local level thro"&h the

ed"cation bloc4 &rant. 8he +inim"m *o"ndation $ro&ramB+*$D #orm"la is "sed to allocate these #"nds to localed"cational pro&rams. At a minim"m School *oodA"thorities BS*AsD shall desi&nate state #"nds to the school#ood service pro&ram at a level s"##icient to meet reven"e#"nd matchin& re!"irements as speci#ied in S(A *NS 7C*R $art %10.17. # at any time the school #ood service

pro&ram operatin& balance is at a de#icit it 'ill become theresponsibility o# the S*A to sec"re the additional #"ndsneeded to operate the school #ood service pro&ramsatis#actorily.

C. Local Assistance

1. Local sales ta reven"es school &eneral #"ndmonies and other dedicated so"rces o# reven"es may beavailable at the local level #or "se in the school #ood service

pro&ram.



*+. Basi' ,e3uire%ents for ')ool "oo# er/i'e

"inan'ial A''ountabilit-

A. 8he #ollo'in& re!"irements are mandated #or#inancial mana&ement o# the National School L"nch$ro&ram the School -rea4#ast $ro&ram and the Special+il4 $ro&ram in Lo"isiana. *ederal and state re&"lationsre!"ire the adoption o# these standards as a minim"m levelo# compliance to'ard #inancial acco"ntability.

1. Nonpro#it

a. 8he S*A shall operate the pro&ram as a nonpro#itschool #ood service operation.

%. +en"s$rod"ction Records

a. +en" records shall be developed and maintainedto demonstrate positive action to'ard meetin& the re!"iredn"trient standards as de#ined in S(A 7C*R %10.10.$rod"ction records shall be maintained daily to demonstrate

positive action to'ard providin& one reimb"rsable l"nchbrea4#ast and snac4 Bas applicableD per eli&ible child perday.

3. $articipation (ata

a. (oc"mentation o# participation data per schoolshall be maintained daily to s"pport the claim #orreimb"rsement.

2. Co"ntin& and Recordin& +eals

Louisiana Administrative Code July 2011 ,

8/12/2019 28v49

12/168

a. 8he system "sed #or co"ntin& and recordin& mealtotals by cate&ory claimed #or reimb"rsement at both theS*A and school levels shall yield correct claims.

5. )pendit"res

a. )pendit"re o# #"nds shall be limited to #oodlabor and other allo'able costs as noted in this chapter.School #ood service #"nds shall be epended solely #or the

school #ood service pro&rams.,. Separate S*S Acco"ntin&School (eposits

a. 8he Sponsor shall be responsible #or separateacco"ntin& o# all school #ood service #"nds. All moneyearned or received incl"din& interest on investments m"staccr"e to the school #ood service acco"nt.

b. Schools shall deposit all receipts daily. Anyeceptions m"st have 'ritten approval #rom the state a&encyon #ile. +oney collected m"st be stored in a sec"re place atthe schools. Any losses that occ"r thro"&h the#t m"st beveri#ied by a complete police report o# the incident. Anylosses that occ"r beca"se o# ne&li&ence that cannot beveri#ied by a police report m"st be recovered #rom other#"nds.

7. 8rans#er o# *"nds

a. School #ood service #"nds may be loaned to the6R8I N68) $rom"l&ated in accordance 'ith R.S.17111.>S86RCAL N68) $rom"l&ated by the -oard o#

)lementary and Secondary )d"cation LR %7%102 B(ecember%001D amended LR 3%121/ BA"&"st %00,D.

*+0. Non(rofit tatus6Net Cas) ,esour'es

A. )ach S*A shall 'ith respect to participatin& schools"nder its J"risdiction maintain a nonpro#it school #oodservice and observe the #ollo'in& limitations on the "se o#nonpro#it school #ood service reven"es.

1. Reven"es

a. Reven"es received by the nonpro#it school #ood

service shall be "sed only #or the operation or improvemento# s"ch #ood service. )pendit"res o# nonpro#it school #oodservice reven"es shall be in accordance 'ith the policiesdisc"ssed in 317.Allo'ablenallo'able $ro&ram)penses.

%. Nonpro#it N"trition $ro&ram

a. S*A may "se #acilities e!"ipment and personnels"pported 'ith nonpro#it school #ood service reven"es tos"pport a nonpro#it n"trition pro&ram #or the elderlyincl"din& a pro&ram #"nded "nder the 6lder American Acto# 1,5.

3. Net Cash Reso"rces Limit

a. 8he S*A shall limit its net cash reso"rces to anamo"nt that does not eceed three months avera&eependit"res #or its nonpro#it school #ood service. Section 3KNet Cash Reso"rcesK o# the H"ne (istrict ncome and)pense Report m"st be completed at the end o# the state#iscal year. )ception RCCs do not report Net CashReso"rces. BRe#er to KRCCs Nonpro#it Stat"sK in thissection.D 8his proced"re allo's the state a&ency to monitorthe S*AFs nonpro#it stat"s.

2. Calc"lation o# 8hree +onths Avera&e )pendit"res


8/12/2019 28v49

13/168

a. 8he #ollo'in& proced"re is "sed in determinin&three months avera&e ependit"res

i. total all district epenses #or the entire #iscalyear H"ly 1 H"ne 30G

ii. divide total epenses by and m"ltiply by 3 tocalc"late the three months avera&e ependit"resG

5. (eterminin& Net Cash Reso"rces

a. 8he #ollo'in& proced"re is "sed in determinin&net cash reso"rces

i. record cash on hand in school ca#eterias andorthe central o##ice that has not been depositedG

ii. add the latest reconciled operatin"nd ban4balanceG

iii. add the total val"e o# investments incl"din&interest earned certi#icates o# deposit money mar4et #"ndsetc.G

iv. add the total o# any acco"nts receivable s"ch as

o"tstandin& reimb"rsement chec4sGv. s"btract the s"btotal o# any payables s"ch as

salaries earned b"t not yet paid etc.

-. )cess Net Cash Reso"rces

1. # the net cash reso"rces eceed the S*AFs threemonths avera&e ependit"res the S*A m"st s"bmit a 'rittencorrective action plan to the state a&ency 'ith its H"ne claim#or reimb"rsement. 8he corrective action plan m"st describeactions #or red"cin& net cash reso"rces to no more than threemonths avera&e ependit"res and the time #rame #ore##ectin& s"ch red"ction. # the plan is not approved by thestate a&ency or is not implemented as approved the

reimb"rsement may be red"ced or denied.

C. RCCFs Nonpro#it Stat"s

1. 8he state a&ency 'ill monitor the nonpro#it stat"so# RCCs by ens"rin& that the cost o# providin& meals toeli&ible children e!"als or eceeds #"ndin& received by the

pro&ram #rom #ederal andor state #"nds.



*+. "oo# Pro#u'tion

A. n order to receive reimb"rsement the S*A shalldemonstrate that meals and snac4s meet the minim"mre!"irements established #or l"nch brea4#ast and snac4s.S"##icient records m"st be maintained on #ile at eachschoolcentral 4itchen to doc"ment that reimb"rsable mealsand snac4s 'ere served.

1. +en"s

a. Cycle men"s are re!"iredG they shall be plannedin advance and implemented d"rin& the school year. +en"

records m"st be maintained to re#lect meals as planned andserved.

%. Standardi=ed Recipes

a. Standardi=ed recipes shall be developed and "sedto prepare men" items. 8hey m"st be maintained andavailable at each schoolcentral 4itchen.

3. (aily *ood $rod"ction Records

a. $rod"ction records shall incl"de s"##icientin#ormation to eval"ate each mealFs servin& lineFscontrib"tion to the meal patterns as speci#ied in *ederalRe&"lations 7C*R %10.10.

b. (aily *ood $rod"ction Records o# the schooll"nchbrea4#astsnac4 pro&rams shall be maintained "ptodate #or each participatin& #acility by the mana&er. At aminim"m these records m"st incl"de the items listed belo'

i. the n"mber o# servin&s planned accordin& toservin& si=eG

ii. each men" item servedo##ered incl"din&condimentsG

iii. maJor4ey in&redientBsD #or each men"component#ood item i# a (aily ss"e?ithdra'al #orm is"sed B# a (aily ss"e?ithdra'al #orm is not "sed allin&redients m"st be listed.DG

iv. the servin& si=eBsD o# each men"component#ood itemG

v. the !"antities o# #oods "sedG

vi. the n"mber o# servin&s!"antities o# #oodsle#toverG

vii. the n"mber o# persons served accordin& toservin& si=e and cate&ory ad"lt or st"dentG and

viii. the n"mber o# traysplates "sed.

c. 8he state a&ency provides a prototype (aily*ood $rod"ction Record. 8he S*A may develop its o'n#orm i# the #orm contains the re!"ired in#ormation and thestate a&ency &ives prior approval.

-. (aily ss"e?ithdra'al *orms

1. S*As not costin& on the *ood $rod"ction Recordm"st complete a (aily ss"e?ithdra'al #orm #or allin&redients "sed in preparin& the brea4#ast l"nch and snac4

men"s. 8he state a&ency provides a prototype (ailyss"e?ithdra'al *orm. 8he S*A may develop its o'n #orm'ith the re!"ired in#ormation.

%. (aily ss"e?ithdra'al records shall incl"des"##icient in#ormation to eval"ate the men"sF contrib"tion tothe meal patterns as speci#ied in *ederal Re&"lations 7C*R%10.10.



Louisiana Administrative Code July 2011 /

8/12/2019 28v49

14/168

*+9. Dail- Parti'i(ation ,e(ort

A. )ach #acility incl"din& satellite schools operatin&"nder a separate site code shall maintain daily participationrecords. At a minim"m these records m"st incl"de

1. data on the income receivedG

%. n"mber o# meals served accordin& to the

appropriate cate&ories#ree red"ced and paid st"dentmealssnac4sG

3. contract mealsG

2. at costvisitor mealsG

5. school #ood service employee mealsG

,. school system employee mealsG and

7. etra servin&s.

Schools participatin& in Special Assistance Certi#ication andReimb"rsement AlternativesE$rovisions 1 % or 3Eshallmaintain participation records as speci#ied in the $olicyStatement #or *ree and Red"ced$rice +eals. n#ormation#rom the (aily $articipation Report shall be s"bmitted at theend o# the month on the school systemFs Claim #orReimb"rsement.

-. 8he (aily $articipation Report m"st be completed bythe mana&er or #ood service cler4 and m"st be accessible tothe central o##ice o# the S*A #ollo'in& the month o#operation. A prototype (aily $articipation Report is

provided by the state a&ency. 8he S*A may develop its o'n#orm i# the re!"ired in#ormation is provided.


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%10, B(ecember%001D.

*11. E7tra ales A''ountabilit-

A. 8he S*A m"st ens"re that schools implementin& etrasales maintain a daily record o# the n"mber o# servin&s o#each etra sale item prepared the n"mber sold the n"mberle#tover the sale price and the amo"nt collected #or eachitem sold that day. Schools that consistently sell only a #e'o# the same etra items each day may be able to maintain there!"ired in#ormation on a combination o# the *ood$rod"ction Record and (aily $articipation Report. Schoolsthat sell n"mero"s etra sale items each month shallmaintain a separate etra sales acco"ntability #orm. 8he#orms shall be s"bmitted to the central o##ice o# the S*Amonthly. A prototype )tra Sales *orm is provided by thestate a&ency. 8he S*A may develop its o'n #orm i# there!"ired in#ormation is provided.

-. *or in#ormation on pricin& etra sales the S*A sho"ldre#er to 337.$ricin& #or )tra Sales tems.


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%10, B(ecember%001D.

*1. (e'ial "un'tions6Caterin$

A. 8he S*A may allo' the school #ood service pro&ramto provide services beyond the established school l"nch

brea4#ast and a#ter school snac4 pro&rams. Special#"nctions andor caterin& activities shall not inter#ere 'iththe preparation and service o# st"dent mealssnac4s.

1. se and Sale o# Commodities

a. Commodities may be "sed in the preparation andsale o# #oods #or any school related #"nctions. BRe#er toChapter 17.Commodities.D

%. Acco"ntability

a. All records shall be maintained separately #romthe school l"nch brea4#ast and snac4 records #or aminim"m o# three years. A detailed record o# #oodG laborGe!"ipment and s"pplies s"ch as paper disposables cleanin&etc.G and delivery costs m"st be maintained. All caterin& andspecial #"nction records shall doc"ment the type o#activityevent school #ood service employees 'ho 'or4edthe n"mber o# ho"rs they 'or4ed and a completed (aily*ood $rod"ction Record. 8he (aily *ood $rod"ction Recordshall incl"de the n"mber o# meals planned and the #oods ands"pplies "sedp"rchased 'ith accompanyin& costs.

b. School #ood service m"st be paid #or all services#ood and s"pplies "sed in connection 'ith spacecaterin&special #"nctions. 8he char&es #or any prod"ct orservice m"st be s"##icient to recover the #"ll prod"ction costBincl"din& commodities 'hen allo'edD pl"s a pro#it. At aminim"m these costs shall incl"de #ood labor B'a&es pl"sany bene#itsD paper and non#ood s"pplies transportation"tilities etc. t is recommended that the S*A add a minim"mo# 10 percent to the total bill to ens"re that all costs are

reco"ped. All monies earned or received shall accr"e to theschool #ood service acco"nt. 8he collection and reportin& o#state and local taes shall comply 'ith re&"lations &overnin&sales and "se ta. 8o maintain a taeempt stat"s and toavoid competin& 'ith the private sector o# the comm"nityeach S*A sho"ld limit caterin& to schools schoolsponsoredevents and nonpro#it or&ani=ation events. B*or additionalin#ormation contact the nearest district o##ice o# theLo"isiana (epartment o# Reven"e and 8aation Sales 8a(ivision.D

c. Separate acco"ntin& records m"st be maintained#or catered events. 8hese records shall doc"ment all

p"rchases and ependit"res. All acco"ntin& practices m"st

#ollo' &"idelines o"tlined in Bulletin 1929ELouisianaAccounting and Uniform Governmental Handbook. B*ormore in#ormation and re!"irements re#er to Chapter 7 731and 733.D


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%10, B(ecember%001D amended LR %%0%3 B6ctober %003D LR 3%121/ BA"&"st121/D.


8/12/2019 28v49

15/168

*10. ,ental of ')ool "oo# er/i'e E3ui(%ent

A. School #ood service pro&rams that have p"rchasede!"ipment not bein& #"lly "tili=ed by school #ood servicemay choose to share this e!"ipment 'ith other school

pro&rams "nder a rental a&reement. 8he #air mar4et rentalm"st be char&ed. )amples o# e!"ipment that school #oodservice may rent to other pro&rams incl"de comp"terspacetime copy machines tr"c4s etc.

-. Rental a&reements bet'een school #ood service andother school pro&rams shall have prior 'ritten approval #romthe state a&ency. )!"ipment p"rchased 'ith school #oodservice #"nds m"st be "sed solely #or school #ood service"nless an approved rental a&reement has been eec"ted. 8herental o# school #ood service e!"ipment to other pro&ramsm"st not inter#ere 'ith the operation o# the school #oodservice pro&ram.

C. 8he rental a&reement sho"ld contain b"t notnecessarily be limited to the #ollo'in&

1. a description o# the e!"ipment incl"din&

man"#act"rerFs serial n"mberG%. the rental periodG

3. the amo"nt o# time and ho"rs the e!"ipment isavailable #or "seG

2. the rental #ee and payment proced"resG and

5. a cla"se 'hich allo's #or termination o# thea&reement sho"ld school #ood service re!"ire #"ll "se o# thee!"ipment.



)lementary and Secondary )d"cation LR %7%107 B(ecember%001D.

*1. Allo4able6Unallo4able Pro$ra% E7(enses

A. 8he ependit"re o# pro&ram #"nds shall be limited to#ood labor and other allo'able costs inc"rred in theoperation o# the overall school #ood service pro&ram. 8heependit"re o# school #ood service #"nds #or any items otherthan those speci#ied or #or 'hich prior approval has been&iven by the state a&ency 'ill necessitate an a"ditadJ"stment o# the total amo"nt o# the ependit"re.

-. 8he reimb"rsement #rom school #ood service #"nds tothe SponsorFs &eneral #"nd #or apportioned costs occ"rrin&

d"rin& the year 'ill not be allo'ed at the end o# the schoolyear. Char&es a&ainst the school #ood service pro&ram m"stbe made each month as the epenses occ"r. n the event anepense occ"rs only at intervals e.&. !"arterly or semiann"ally the epenses m"st be char&ed a&ainst the school#ood service pro&ram at the timeG and payment m"st bemade #rom the school #ood service pro&ram acco"nt to theSponsor at the time the epense occ"rs. Any deviation #romthis policy 'ill necessitate repayment to the school #oodservice pro&ram acco"nt o# the #"ll amo"nt o# thereimb"rsement.

1. Hoint )penses$"rchases

a. Sometimes it is in the best interest o# the S*A toshare the epenses or to p"rchase Jointly items or servicesthat 'ill not be "tili=ed solely by the S*A. )amples o# s"chshared epenses are labor costs #or time and e##ort devotedspeci#ically to the school #ood service pro&ram and costs o#shared e!"ipment s"ch as comp"ters and copy machines.

b. Certain Joint p"rchases made 'ith pro&ram #"ndsare allo'able 'ith prior 'ritten a"thori=ation #rom the statea&ency. A plan #or allocation o# costs 'ill be re!"ired tos"pport the distrib"tion o# any Joint costs related to theschool #ood service pro&ram. All costs incl"ded in the plan'ill be s"pported by #ormal acco"ntin& records 'hich 'ills"bstantiate the propriety o# event"al char&es. 8he allocation

plan sho"ld contain b"t not necessarily be limited to the#ollo'in&

i. the nat"re and etent o# services provided andtheir relevance to the school #ood service pro&ramG

ii. the items o# epense to be incl"dedG and

iii. the methods to be "sed in distrib"tin& costs.

c. A#ter approval has been received the plan #orallocation o# cost shall be retained at the central o##ice #ora"dit p"rposes. 8he cost allocation plan shall be retained #orthree years a#ter the end o# #iscal year in 'hich the sharin&ceases or the e!"ipment is disposed.

%. *ood

a. 8he act"al costs #or #ood "sed #or the operationo# the nonpro#it school #ood service pro&ram is an allo'ableepense. BRe#er to 3%3.nventory o# *ood and Cost o#*ood sed.D 8he Cost o# *ood sed #orm is "sed tocalc"late the monthly #ood cost. 8he costs #or #ood "sed #orall schools 'ithin the S*A are totaled and reported on the

ann"al (istrict ncome and )pense Report.b. # #ood is stolen a police report m"st be

maintained on #ile #or a"dit p"rposes. )penses #or #oodstolen are considered allo'able costs only 'hen a policereport has been made.

3. )!"ipment

a. 8he ac!"isition cost o# a"thori=ed e!"ipment"sed directly in the #ood service operation installation costs'ithin the b"ildin& and the costs o# repairs to s"che!"ipment are allo'able pro&ram epenses. $"rchases o#e!"ipment listed in this table need no prior state approval.BRe#er to the 8able o# A"thori=ed Lar&e and Small)!"ipment located in Chapter 13.)!"ipment.D

b. 8he p"rchase o# other e!"ipment not addressedin the table is sometimes necessary #or thee##iciencye##ectiveness o# the school #ood service operation.S"ch p"rchases ho'ever re!"ire prior approval #rom thestate a&ency.

c. 8here are certain cate&ories o# e!"ipment that are"nallo'able school #ood service epenses. na"thori=ede!"ipment items are listed in Chapter 13 )!"ipment.


8/12/2019 28v49

16/168

d. nitial e!"ipment is the e!"ipment that a sponsoris re!"ired to have to be&in a school #ood service pro&ram.8he replacement o# 'orno"t initial e!"ipment or the

p"rchase o# additional e!"ipment is an allo'able epense.BRe#er to Chapter 13 #or &"idance on re!"ired initiale!"ipment.D

e. 8he costs o# disposition o# anti!"ated orinoperable e!"ipment are allo'able epenses. BRe#er to3%3.(isposition o# )!"ipment #or

8/12/2019 28v49

17/168

10. Rental o# -"ildin&?areho"se Space

a. 8he rental cost o# space in privately o'nedb"ildin&s "sed speci#ically #or the bene#it o# the school #oodservice pro&ram is allo'able 'hen the state a&ency &rants

prior 'ritten approval.

11. 8ransportation

a. )penses inc"rred #or #rei&ht carta&e epressposta&e and other transportation costs relatin& either to&oods p"rchased delivered or moved #rom one location toanother are allo'able. 8hese epenses incl"de transportin&commodities satellitin& meals and the delivery o#

p"rchased items.

1%. 8ravel

a. 8ravel costs are allo'able #or epenses #ortransportation lod&in& s"bsistence re&istration #ees andrelated items inc"rred by employees 'ho are in travel stat"son o##icial b"siness incident to the school #ood service

pro&ram. S"ch costs may be char&ed on an act"al basis on aper diem or milea&e basis in lie" o# act"al cost inc"rred oron a combination o# the t'o. 8he method "sed shall beapplied to an entire trip and shall res"lt in char&es consistent'ith those normally allo'ed in li4e circ"mstances in non#ederally sponsored activities.

b. 8he di##erence in costs bet'een #irstclass andlessthan#irstclass air accommodations are "nallo'ableecept 'hen lessthan#irstclass air accommodations are notreasonably available. 8ravel o"tside the state re!"ires prior'ritten approval #rom the state a&ency.

13. ns"rance and bondin&

a. Costs inc"rred #or ins"rance covera&e and

premi"ms on bonds coverin& employees handlin& pro&ram#"nds are allo'able epenses. ns"rance types and the etentand cost o# covera&e 'ill be in accordance 'ith &eneral stateor local &overnment policy and so"nd b"siness practice.Contrib"tions to a reserve #or a sel#ins"rance pro&ramapproved by the state a&ency and by S(A are allo'able tothe etent that the type o# covera&e etent o# covera&e andthe rates and premi"ms 'o"ld have been allo'ed hadins"rance been p"rchased to cover the ris4s.

b. Act"al losses that co"ld have been covered bypermissible ins"rance thro"&h an approved sel#ins"rancepro&ram or other'ise are "nallo'able >o'ever costsinc"rred beca"se o# losses not covered "nder nominal

ded"ctible ins"rance covera&e provided in 4eepin& 'ithso"nd mana&ement practice and minor losses not covered

by ins"rance s"ch as spoila&e brea4a&e and disappearanceo# small e!"ipment 'hich occ"r in the ordinary co"rse o#operations are allo'able.

12. Le&al )penses

a. 8he costs o# le&al epenses re!"ired in theadministration o# the school #ood service pro&ram areallo'able. Le&al services #"rnished by the chie# le&al o##icero# the state or local &overnment o# his sta## solely #or the

p"rpose o# dischar&in& his &eneral responsibilities as le&al

o##icer are "nallo'able. Le&al epenses #or the prosec"tiono# claims a&ainst the state or #ederal &overnment are"nallo'able.

15. +embership ("es and S"bscriptions

a. $ayment o# individ"al membership d"es topro#essional or&ani=ations is an "nallo'able epense. 8hecosts o# boo4s and s"bscription to pro#essional and technical

periodicals is allo'able 'hen related to the school #oodservice pro&ram.

1,. $rintin& and Reprod"ction

a. 8he costs #or printin& and reprod"ction servicesnecessary #or pro&ram administration incl"din& b"t notlimited to #orms reports man"als #ree and red"ced pricemeal applications meal tic4ets and . (. cards are allo'ableepenses.

17. Advertisin&$"blication

a. Advertisin& and p"blication costs that are relatedto the school #ood service pro&ram are allo'able epenses.

S"ch advertisin& may incl"de the #ollo'in&i. #ormal advertisement o# bids #or the

proc"rement o# &oods and servicesG

ii. recr"itment o# pro&ram personnelG

iii disposal o# scrap or s"rpl"s materialG

iv. anno"ncement o# #ree and red"ced price mealapplicationsG and

v. p"blication o# school men"s.

1/. 8aes

a. 8aes that the school #ood service pro&ram are

le&ally re!"ired to pay are allo'able epenses. 8heseincl"de state andor local sales taes.

1. Repayment o# Loans

a. # it becomes necessary #or a school #ood serviceBS*SD pro&ram to borro' money #rom the &eneral #"nd tomeet epenses the repayment o# this loan to the &eneral#"nd is allo'able provided the S*S pro&ram has #inancialreso"rces to repay the loan 'ithin the same #iscal year. # theS*S #"nd cannot repay the loan in the c"rrent year that it'as borro'ed 'itho"t endin& the year in a de#icit then theloan ceases to be a loan and the S*S pro&ram is no lon&erobli&ated to repay the &eneral #"nd.

b. $ayment o# interest by a S*S on loans #rom the&eneral #"nd is prohibited.

%0. A"dit Services

a. 8he school #ood service pro&ramFs share o# a"ditepenses is allo'able. BRe#er to 333.A"dit Re!"irements#or more in#ormation.D

%1. )!"ipment Reserve Acco"nt

a. Contrib"tions to a reserve #or a maJor e!"ipmentreplacementp"rchase andor lease pro&ram are allo'able to

Louisiana Administrative Code July 2011 1%

8/12/2019 28v49

18/168

the etent that total acc"m"lated assets do not eceed anamo"nt e!"al to the S*AFs three months avera&eependit"res. Since these #"nds are restricted the e!"ipmentreserve acco"nt is not considered part o# the S*AFs operatin&

balance. nterest that accr"es to this acco"nt can bedeposited to the school #ood service operatin& acco"nt or tothe e!"ipment reserve acco"nt. )!"ipment reserve #"ndsm"st be itemi=ed and reported 'ith other net cash reso"rces

on the H"ne (istrict ncome and )pense Report. 8hisreserve #or e!"ipment replacementp"rchaselease shallremain part o# the S*AFs school #ood service acco"nt andshall be "sed solely #or the replacement andor

p"rchaselease o# e!"ipment #or the school #ood servicepro&ram. BRe#er to 305.Nonpro#it Stat"sNet CashReso"rces.D

%%. -ad (ebts

a. Any losses arisin& #rom "ncollectible acco"ntsand other claims and related costs are "nallo'able.

%3. Contrib"tions and donations

a. Contrib"tions donations payments o# &i#ts and&rat"ities made 'ith school #ood service #"nds are"nallo'able.

%2. )ntertainment

a. Costs o# am"sements social activities andincidental costs relatin& thereto s"ch as meals bevera&eslod&in&s rentals transportation and &rat"ities are"nallo'able.

%5. *ines and $enalties

a. Costs res"ltin& #rom violations o# or #ail"re tocomply 'ith #ederal state and local la's and re&"lations are

"nallo'able.%,. nterest and 6ther *inancial Costs

a. nterest on borro'in& ho'ever representedbond disco"nts costs o# #inancin& and re#inancin&operations and le&al and pro#essional #ees paid in connectionthere'ith are "nallo'able.

%7. Capital )pendit"res

a. 8he costs o# capital improvements to #oodservice #acilities are "nallo'able. S"ch epenses incl"de the

p"rchase o# land ac!"isition or constr"ction o# b"ildin&sand alterations or additions to eistin& b"ildin&s. 8hoseimprovements that materially increase the val"e or li#e o# the

b"ildin& itsel# are considered as capital ependit"res.

%/. Ca#eteria )nhancement

a. Costs inc"rred to improve the appearance andoverall environment in the school ca#eteria are allo'able tothe etent that s"ch improvements do not constit"te capitalependit"res. Allo'able epenses incl"de paint 'allcoverin&s decorator items 'indo' coverin&s #loorcoverin&s and screens.


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%107 B(ecember%001D amended LR %%0%3 B6ctober %003D.

*19. A''ountin$6De(osit of "un#s

A. 8he Sponsor shall be responsible #or separateacco"ntin& o# all school #ood service #"nds. 8his separateacco"ntin& may be achieved by maintainin& a separateschool #ood service ban4 acco"nt. # the #"nds are depositedinto a central acco"nt o# the Sponsor separate cost centers#or vario"s pro&ram reven"es and epenses m"st beimplemented. All money collected earned or receivedincl"din& interest on investments m"st accr"e to the school#ood service ban4 acco"nt or cost center. 8he a"thori=edS*A representative m"st ma4e all disb"rsements #rom theschool #ood service ban4 acco"nt or cost center.

-. Schools shall deposit daily all school #ood serviceincome collected. 8hese #"nds may be deposited intoindivid"al school #ood service ban4 acco"nts and trans#erredt'ice a month or at the end o# each month into the centralschool #ood service ban4 acco"nt. Schools may also deposit

directly into the central school #ood service acco"nt. 8heamo"nt collected each day m"st be recorded on the (aily$articipation Report. A ban4 validated copy o# the depositslip m"st be retained on #ile.

C. ?here there is no ban4 in close proimity to theschool "pon re!"est the state a&ency may approve less#re!"ent deposits. n s"ch instances a deposit slip shall becompleted #or each day that money is collected. (epositsm"st be made at least once a 'ee4 prior to the 'ee4end andmonies m"st be stored bet'een deposits in a sec"re place atthe school. Any losses that occ"r thro"&h the#t m"st beveri#ied by a complete police report o# the incident.

(. All school #ood service #"nds m"st be deposited in#inancial instit"tions 'ith #ederal depositorsF ins"rancecovera&e s"ch as *(C or *SLC. Any balance eceedin&the #ederally ins"red covera&e m"st be collaterally sec"red.

). Since the #"ndin& so"rce o# NSL$ S-$ and S+$ ispredominately #rom p"blic #"nds and depreciation is notre!"ired Sponsors are enco"ra&ed to acco"nt #or the

pro&ram #"nds as a Special Reven"e *"nd. As a SpecialReven"e *"nd p"blic school systems and residentialssponsored by p"blic a&encies shall comply 'ith theLo"isiana Local S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%110 B(ecember%001D.

*21. our'e Do'u%ents

A. 8he S*A shall maintain or ca"se to be maintained #ora period o# three years a#ter s"bmission o# the #inal claim #orreimb"rsement #or the #iscal year to 'hich they pertain #"ll


8/12/2019 28v49

19/168

and acc"rate records o# all operations p"rs"ant to thea&reement. # any a"dit #indin&s have not been resolved therecords shall be maintained as lon& as re!"ired "ntil thea"dit is closed.

-. 8he S*A shall s"bmit monthly d"rin& operatin& andnonoperatin& months to L(6) a report o# pro&ramoperations and Claims #or Reimb"rsement System$articipation (ata and School $articipation (ata #ormealssnac4s served to children in each school. 8he (istrictncome and )pense Report shall be s"bmitted ann"ally atthe close o# the #iscal year. 8he S*A shall ass"me #"llresponsibility #or the acc"racy o# all claims and reportss"bmitted.

C. So"rce doc"ments #or pro&ram operations incl"de b"tare not limited to the #ollo'in&

i. all canceled chec4sG

ii. a&reementsG

iii. applications #or #ree and red"ced mealsG

iv. attendance #actorsGv. claim #or reimb"rsementG

vi. contracts or a&reements to provide mealsG

vii. copies o# deposit slipsG

viii. cost o# *ood sed ?or4sheetsG

i. daily *ood $rod"ction RecordsG

. daily $articipation ReportsG

i. direct certi#ication doc"mentationG

ii. edit chec4 doc"mentationG

iii. employee time and attendance recordsG

iv. inventories Bphysical perpet"alDG

v. invoices #or #ood e!"ipment labor ands"ppliesG

vi. labor -"d&ets #or RCCs and private schoolsG

vii. letters #rom the state a&ency &rantin& approvalsor eemptionsG

viii. master lists o# approved eli&ibles 'ith dates o#approval and terminationG

iv. meal e!"ivalent #actorsG

. policy statement doc"mentsG

i. proc"rement doc"mentsG

ii. property mana&ement recordsG

iii. severe need brea4#ast doc"mentationG

iv. sched"le AG

v. S*A monitorin& doc"mentation Bbrea4#astl"nch and snac4sDG

vi. meal co"nt doc"mentation s"ch as tic4etsandor tic4et st"bs chec4lists etc.G

vii. $rod"ct *orm"lation StatementsG

viii. veri#ication doc"mentationG

i. men"srecipesG

. N"trient Analysis Bi# applicableDG

i. Child N"trition Labels B*ood -ased +en"$lannin& 6ptionDG

ii. ss"e?ithdra'al *orm Bi# costin& is notentered on the *ood $rod"ction RecordD.



*2. Pro(ert- 5ana$e%ent ,e3uire%ents

A. nventory o# *ood

1. 8he #irstin #irsto"t B**6D method o# inventory"sa&e is re!"ired. All #ood items shall be dated "pondelivery and "tili=ed on a #irstin #irsto"t basis.

%. $hysical inventories o# #ood !"antities stored ineach school shall be completed on the last day o# each montho# operation. $"rchased #oods and S(A commodities m"st

be inventoried separately.

3. $erpet"al inventories o# both p"rchased and S(Acommodities shall be maintained daily in each school andreconciled 'ith the physical inventories at the end o# themonth. 8he perpet"al inventory may be maintained by aman"al or a comp"teri=ed system.

2. School systems that "se a 'areho"se #acility tostore #ood m"st also maintain a daily perpet"al inventory. A

physical inventory o# #oods stored in the 'areho"se m"st becompleted at least once every !"arter and reconciled 'iththe perpet"al inventory.

5. )ach S*A sho"ld develop its o'n physical andperpet"al inventory #ormats that re#lect #ood items normallyp"rchased #or its schools. Sample inventory #orms #or ta4in&a physical inventory and maintainin& a perpet"al inventoryare available #rom the state a&ency "pon re!"est.

-. Noncosted $hysical nventory

1. A noncosted physical inventory is a physical co"nto# all "nopened "nits o# each item in stoc4 that is recordedon an inventory #orm. 8o ta4e a noncosted physicalinventory

a. prepare a #orm that lists all items in inventoryand the "nit si=e o# eachG incl"de all items carried in thestoreroomBsD re#ri&erators #ree=ers and in the 4itchenG

b. re!"ire that t'o people ta4e the inventory one toco"nt and one to recordG

c. "sin& a blan4 inventory #orm record the n"mbero# "nopened sin&le "nits in the storeroomBsD re#ri&erators


8/12/2019 28v49

20/168

#ree=ers and in the 4itchenG any sin&le "nit o# #ood that hasbeen opened d"rin& the month b"t not completely "sed bythe end o# the month sho"ld be co"nted as bein& "sed andsho"ld not be inventoried. BA sin&le "nit is de#ined as thesmallest !"antity o# the #ood itemG the smallest !"antity is"s"ally the p"rchase "nit listed in the S(A *ood -"yin&

8/12/2019 28v49

21/168

). 8o maintain a comp"teri=ed noncosted perpet"alinventory adhere to the proced"res listed belo'.

1. Complete a comp"ter inventory record #or each#orm and pac4 o# each #ood item in inventory.

%. As items are received enter the date and n"mber o#sin&le "nits received into the comp"ter record.

3. As items are iss"ed or 'ithdra'n #rom inventoryenter the date and n"mber o# sin&le items iss"ed or'ithdra'n into the comp"ter record.

2. At the end o# the month compare the perpet"alinventory balance o# each #ood item to the co"nts obtained#rom the physical inventory. BRe#er to KNoncosted $hysicalnventoryK in this Section #or proced"res to reconcileinventories.D

*. Costed $erpet"al nventory

1. A costed perpet"al inventory system records andmaintains a daily balance and val"e #or each item in stoc4. Aman"al or comp"teri=ed system may be "sed to maintain the

costed perpet"al inventory. 8he items received and theircosts are added to the balance on handG and as items are'ithdra'n the n"mber and costs are s"btracted.

%. 8o maintain a man"al costed perpet"al inventoryadhere to the proced"res listed belo'.

a. Complete an inventory pa&ecard #or each #ormand a pac4 o# each #ood item in inventory. 8he state a&ency

provides a sample perpet"al inventory card. 6ne card 'o"ldbe "sed #or each o# the #ollo'in&

i. &reen beans canned 'hole M10G

ii. &reen canned c"t M10G

iii. &reen #ro=en 'hole %M boG and

iv. &reen #ro=en c"t %0M bo.

b. ?hen be&innin& a perpet"al inventory record thedate and n"mber o# sin&le "nits on hand #or each item on the#irst line. Also record the "nit cost and total val"e o# theitem.

c. As items are received record the date andn"mber o# sin&le "nits and price per "nit. Add this n"mbero# sin&le "nits received to the balance on hand to calc"latethe c"rrent balance. ?hen the items received have adi##erent "nit price do not add to the balance on hand b"t

record the total amo"nts at each price. +"ltiply the "nitpriceBsD by the balanceBsD on hand to calc"late the c"rrenttotal val"e.

d. As items are iss"ed or 'ithdra'n #rom inventoryrecord the n"mber at each price and s"btract these amo"nts#rom the balanceBsD on hand to calc"late the c"rrent

balanceBsD and the ne' total val"e.

e. At the end o# the month compare the perpet"alinventory balance o# each item on hand 'ith the co"ntsobtained #rom the physical inventory. BRe#er to KNoncosted

$hysical nventoryK in this section #or proced"res toreconcile inventories.D

3. 8o maintain a comp"teri=ed costed perpet"alinventory adhere to the proced"res listed belo'.

a. Complete a comp"ter inventory record #or each#orm and pac4 o# each #ood item in inventory.

b. As items are received enter the date and n"mbero# sin&le "nits received and price per "nit into the comp"terrecord.

c. As items are iss"ed or 'ithdra'n #rom inventoryenter the date and n"mber o# sin&le items iss"ed or'ithdra'n into the comp"ter record.

d. At the end o# the month compare the perpet"alinventory balance o# each #ood item to the co"nts obtained#rom the physical inventory. BRe#er to KNoncosted $hysicalnventoryK in this Section #or proced"res to reconcileinventories.D

. $roperty +ana&ement o# )!"ipment

1. Ade!"ate maintenance proced"res shall beimplemented to 4eep e!"ipment in &ood condition.

%. $roperty records shall be maintained acc"rately.Records #or each item o# e!"ipment 'ith a "nit ac!"isitioncost o# 1000 or more 'ith a "se#"l li#e o# one year ormore and p"rchased in 'hole or in part 'ith school #oodservice #"nds shall incl"de the items listed belo'

a. a description o# the e!"ipment incl"din&man"#act"rerFs serial n"mberG

b. an identi#ication n"mber s"ch as a school #oodservice ta& n"mber or the man"#act"rerFs serial n"mberG

c. the ac!"isition date and "nit ac!"isition costG

Louisiana Administrative Code July 2011 1,

8/12/2019 28v49

22/168

d. the so"rce o# #"ndin&G

e. the location "se and condition o# the e!"ipmentand the date the in#ormation 'as reportedG and

#. all pertinent in#ormation on the "ltimate trans#erreplacement or disposal incl"din& disposal date and sale

price.

3. )very year a physical inventory o# school #oodservice e!"ipment 'ith a "nit ac!"isition cost o# 1000 ormore 'ith a "se#"l li#e o# one year or more shall becond"cted and the res"lts reconciled 'ith the propertyrecords to veri#y the eistence "tili=ation and contin"edneed. Any discrepancies bet'een !"antities determined bythe physical inspection and those sho'n in the acco"ntin&records shall be investi&ated to determine the ca"ses o# thedi##erences.

2. Ade!"ate sa#e&"ards to prevent loss dama&e orthe#t o# e!"ipment shall be "sed. Any loss dama&e or the#to# e!"ipment shall be investi&ated and #"lly doc"mented.8he state a&ency may re!"ire a report o# the circ"mstances.

. (isposition o# )!"ipment

1. 8he S*A may trade in eistin& e!"ipment 'henac!"irin& replacement e!"ipment.

%. )!"ipment that is anti!"ated or not "seable shall bedisposed o# in the #ollo'in& manner. B8his proced"re mayalso be "sed 'hen a S*A ceases to participate in the NSL$or S-$.D

a. 8he S*A shall actively see4 to recover thehi&hest possible ret"rn on e!"ipment that is in &oodoperatin& condition. Sellin& proced"res shall be establishedto provide #or ade!"ate competition and #or the hi&hest

possible ret"rn. 8o ens"re maim"m competition the S*Ashall p"blicly advertise and sell them to the hi&hest bidder.All income shall be deposited in the school #ood serviceacco"nt.

b. # the S*A is "nable to sell "sed e!"ipmente##orts sho"ld be made to trans#er the e!"ipment to

i. proJects or pro&rams s"pported by other #ederal&rants or assistance a&reementsG or

ii. other pro&rams that provide meals to children.

c. ?hen "nable to sell or trans#er inoperable or"sed e!"ipment the S*A sho"ld attempt to sell thee!"ipment to b"yers o# scrap materials #ollo'in& proced"resthat 'ill provide maim"m competition and res"lt in thehi&hest possible ret"rn to the school #ood service pro&ram.

d. # e##orts to sell or trans#er "sed e!"ipment #ailthe S*A may "se school #ood service #"nds to have thee!"ipment removed #rom school #ood service #acilities andtransported to the nearest le&al disposal site.

3. *or the disposal o# e!"ipment d"rin& ban4r"ptcyproceedin&s the S*A shall contact the (ivision o# N"tritionAssistance.


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%111 B(ecember%001D amended LR %%0%3 B6ctober %003D.

*20. Donations

A. (onations o# #ood e!"ipment and money may beaccepted to s"pplement the school #ood service pro&ram.

8hese donations shall remain the sole property o# the school#ood service pro&ramG they m"st be received 'itho"tsolicitation or promise o# #avors to the donor. (onations maynot be made by potential vendors.

-. 8o be "sed as reimb"rsable #ood componentsitemsdonated #ood sho"ld be a re!"ired #oodmen" item asspeci#ied by the men" plannin& option chosen be listed inthe S(A *ood -"yin& 6R8I N68) $rom"l&ated in accordance 'ith R.S.

17111.>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%113 B(ecember%001D.

*2. ,etention of ,e'or#s

A. All records reports inventories and so"rcedoc"ments m"st be retained #or a period o# three years a#ters"bmission o# the #inal claim #or reimb"rsement #or the#iscal year to 'hich they pertain. # any a"dit #indin&s havenot been resolved the records shall be maintained as lon& asre!"ired "ntil the a"dit is closed. Records #or e!"ipment'ith a "nit ac!"isition cost o# 1000 or more 'ith a "se#"lli#e o# one year or more and ac!"ired in 'hole or in part

'ith school #ood service #"nds shall be retained #or threeyears a#ter its #inal disposition.



*29. A''ess to ,e'or#s

A. S(A and the Comptroller S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%113 B(ecember%001D.

*1. Internal Control

A. )##ective control and acco"ntability #or all pro&ram#"nds and #or all real and personal property assets shall bemaintained. S*As shall ade!"ately sa#e&"ard all s"ch assets


8/12/2019 28v49

23/168

and shall ens"re that they are "sed solely #or a"thori=edpro&ram p"rposes.



*. Au#it ,e3uire%ents

A. S*As that epend a total o# 500000 or more a yearin #ederal #"nds #or all pro&rams shall have a sin&le or

pro&ramspeci#ic a"dit cond"cted in accordance 'ithprovisions o# Circ"lar A133 Revised 17 A"dit o# StatesLocal

8/12/2019 28v49

24/168

school year by the total n"mber o# meals served inS"bpara&raph e to obtain the avera&e l"nch costG

&. (ivide the avera&e l"nch cost obtained in Step #by t'o to obtain the avera&e brea4#ast meal cost.

h. (ivide the avera&e l"nch cost obtained in Step #by #ive to obtain the avera&e snac4 cost.

C. Calc"latin& Avera&e +eal Cost *or A +onth

1. Some S*As may 'ant the avera&e meal cost dataon a more #re!"ent basis. 8o calc"late the avera&e meal cost#or each month the S*A shall #ollo' the same proced"res aso"tlined in comp"tin& meal costs #or the year 'ith theeception o# "sin& individ"al month epenses and mealco"nts. )tra sales income #or the same time period ormonth shall be "sed to calc"late the monthly meale!"ivalents.


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%112 B(ecember

%001D amended LR %%0%2 B6ctober %003D LR 3117% BA"&"st%005D.

*. Establis)in$ 5eal6na' C)ar$es an# E7tra

ales Pri'es

A. +eal and Snac4 $ricin& $roced"res

1. School systems shall "se the #ollo'in& methods tocalc"late meal and snac4 char&es.

a. St"dent

i. *"ll$rice St"dent +eals

BaD. (i##erent meal char&es may be established#or elementary and secondary &rade levels and #or variationmeals. No st"dent shall be re!"ested to pay more than theact"al cost o# the l"nch brea4#ast andor snac4 less theamo"nt o# reimb"rsement paid to the sponsor #rom #ederal#"nds.

ii. Red"ced $rice St"dent +eals

BaD. 8he price char&ed #or a red"ced price l"nchshall be less than the #"ll price o# the l"nch and shall be0.20 or lo'er. 8he price char&ed #or a red"ced price

brea4#ast shall be less than the #"ll price o# brea4#ast andshall be 0.30 or lo'er.

BbD. 8he price o# a red"ced price meal may vary

'ithin the maim"m limit o# 0.20 provided there is nodiscrimination in the establishment o# the char&e. *oreample it is permissible #or the char&e in hi&h schools to

be hi&her than the char&e in elementary schools.

b. St"dent Snac4s

i. *"ll $rice St"dent Snac4s

BaD. A st"dent not !"ali#yin& #or the #ree rateshall pay the snac4 price established by the S*A. No st"dentshall be re!"ested to pay more than the act"al cost o# thesnac4 less the amo"nt o# reimb"rsement paid to the sponsor#rom #ederal #"nds.

ii. Red"ced $rice St"dent Snac4s

BaD. 8he amo"nt char&ed #or a red"ced pricesnac4 shall be less than the #"ll price o# the snac4 and shall

be 0.15 or lo'er.

c. Nonst"dent +eals and Snac4s

i. 8he avera&e cost o# the l"nch brea4#ast andsnac4 #rom the prior school year is "sed to determinemealsnac4 char&es #or nonst"dent mealssnac4s. BRe#er to335.Comp"tin& Avera&e +eal CostD. Neither #ederalreimb"rsement nor childrenFs payments can be "sed tos"bsidi=e nonst"dent mealssnac4s. $ersons eli&ible to

p"rchase mealssnac4s in the school #ood service departmentare paid employees o# the local school systemG and visitors'or4in& 'ith the school pro&ram s"ch as contractorsvol"nteers parents &"ardians &randparents siblin&s andnonschool a&e children. #ederal reimb"rsement received byschools is based on the n"mber o# l"nches brea4#asts andsnac4s served to st"dentsG no reimb"rsement or commoditiesare provided #or meals served to ad"lts visitors or othernonst"dents.

d. School System )mployee +eals and Snac4s

i. 8he minim"m char&e #or employee meals shallbe the avera&e cost o# the meal in the school system pl"s theval"e o# S(A entitlements and bon"s donated #oods "sedto prepare the meal. 8he minim"m snac4 char&e #oremployees shall be the #ederal #ree snac4 reimb"rsementrate.

BaD. 8he reven"es listed belo' may be "sed tode#ray paid employee meal costs.

BiD. #"ll or partial ad"lt reven"esG

BiiD. State or local +inim"m *o"ndation *"ndsB+*$D contrib"tions #rom the &eneral #"nd 'hich are abovethe state reven"e match re!"irementG and

BiiiD. payroll #"nds andor #"ndin& #romvol"ntary a&encies.

e. 6ther Nonst"dent +eals and Snac4s

i. All visitors shall pay the avera&e cost o# themeal in the school system pl"s the permeal val"e o# S(Acommodities. *or snac4s the minim"m char&e #or a visitorshall be the #ederal #ree snac4 reimb"rsement rate. ;isitorsthat are re!"ired to pay this price incl"de parents and nonschool a&e children.

#. Contract +eals

i. A school system that contracts to providemeals to other instit"tions andor nonschool pro&rams s"chas >ead Start daycare and elderly #eedin& m"st char&e at aminim"m the avera&e meal cost pl"s the c"rrent per mealval"e o# S(A commodities 'hich is the atcost price. Anadditional char&e #or administrative epenses s"ch astransportation pac4a&in& etc. and a pro#it mar&in may beadded at the discretion o# the school system. A copy o# eachyearFs 'ritten contract or a&reement shall be maintained on#ile in the central o##ice #or revie' or a"dit.


8/12/2019 28v49

25/168

&. +eal $ayment $olicies

i. n accordance 'ith Act %0 o# the 15, re&"larsession o# the Lo"isiana Le&islat"re each school shall postmeal char&es in a prominent place in the #ood service areaand all participants shall pay the appropriate cost. 8hest"dentsF ability to pay is determined thro"&h the #ree andred"ced price meal application process. 8hose st"dents noteli&ible #or #ree meals m"st pay #or their meals at the pricesestablished #or #"ll price and red"ced price st"dents.Re&"lations do not prohibit a school system #rom denyin& ameal to payin& st"dents 'ho have not paid #or the meal. Alleli&ible ad"lts ecept sitebased #ood service employees andcertain vol"nteer personnel in the individ"al school4itchensca#eterias shall pay #or their meals.

h. Collection $olicies

i. ndercollections #or the sale o# meals andsnac4s 'ill necessitate an a"dit eceptionG #"rthermore any"ndercollection m"st be recovered #rom other so"rces anddeposited in the school #ood service acco"nt. Altho"&h nons"##icient #"nds BNS*D chec4s &iven to cover the cost o#st"dent meals are considered a part o# the total cost o#

prod"cin& meals each S*A m"st establish a policy re&ardin&the handlin& o# NS* chec4s. 8he system sho"ld limit then"mber o# NS* chec4s a ho"sehold may iss"e be#orere!"irin& payment by cash or money order. ?hen the ban4ret"rns an NS* chec4 the ho"sehold sho"ld be re!"ired to

pay in cash the amo"nt o# the chec4 and the ban4 handlin&char&e. ?hen a t"ition #ee in nonp"blic schools incl"des thecosts o# school l"nch brea4#ast snac4 or mil4 these #"ndsshall be collected and deposited to the school #ood serviceacco"nt as received.

i. $ricin& #or )tra Sales tems

i. 6ne o# the p"rposes o# implementin& etrasales is to &enerate additional income 'hich can help to#inance the school #ood service pro&ram. 8he #"ll cost o#

prod"cin& the etra sales items incl"din& #ood labors"pplies etc. pl"s a pro#it shall be reali=ed. No item may besold at a price that res"lts in a loss to the #ood service

pro&ram. $roper acco"ntability #or etra sales shall bemaintained and all income received m"st accr"e to theschool #ood service acco"nt.

ii. Several #actors sho"ld be considered andidenti#ied 'hen establishin& the sale price o# an etra item

BaD. the ra' #ood cost o# the item incl"din& the

costs o# p"rchased in&redients and the val"e o# S(Acommodity in&redientsG

BbD. labor epenses #or the preparation o# etraitemsG

BcD. container costs i# "sin& disposablesG

BdD. other costs s"ch as administrative epensescleanin& s"pplies ener&y costs and 'ear and tear one!"ipment "sed in the preparation o# etra itemsG

BeD. the pro#it mar&in desiredG

B#D. the costs o# similar items in local eatin&establishmentsG and

B&D. the st"dentsF ability to pay.

iii. 8he S*A may #ind it easier to implement etrasales i# an avera&e sale price #or each cate&ory o# men"items is established #or eample one avera&e price iscalc"lated #or )ntree Combos ;e&etable*r"its (esserts

-evera&es etc.iv. Avera&in& sale prices 'ill res"lt in more pro#it

on some items than others. 8he school system a#terdeterminin& 'hich are its hi&hpro#it items may 'ant tospend more time in merchandisin& or promotin& these items.8he school 'ill 'ant to limit the n"mber o# times epensiveitems are o##ered.


>S86RCAL N68) $rom"l&ated by the -oard o#)lementary and Secondary )d"cation LR %7%112 B(ecember%001D amended LR %%0%2 B6ctober %003D LR311/7% BA"&"st%005D.

Documents

28v49