Fresh Fruit and Vegetable Program

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Fresh Fruit and Vegetable Program

• George Sneller, Donna Parsons, and Jeff Booth

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This is what it is all about!
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Handouts

• PowerPoint Handout
• Claim Instructions
• 2007-2008 Claim Form
• Time and Effort Form

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What is the CFDA Number for the Fruit and
Vegetable Grant

• The Catalog of Federal Domestic Assistance (CFDA)
  number is
• 10.582
• This is needed to complete the schedule of
  federal financial assistance.

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Grant Award Period

• 2006-2007 Award Closeout
• Grant Period July 1, 2007 to September 30,
  2007
• 2007-2008 Award
• Grant Period October 1, 2007 to June 30, 2008

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How Much Is Your Award?

• Does everyone know their 2006-2007 award amount?
• Notification letters were mailed out June 6,
  2007.
• Agreement letters were mailed out on July 24th
  including the award amount.

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Where do we book this revenue?

• 6198 School Food Services
• Applicable Fund (GF)
• Revenues beginning with 61 are federal revenues
  that come to the district through OSPI.
• Record revenue received through OSPI for the
  fruit and vegetable program grant.
• Create a sub-code to track FFV revenue (i.e.)
  6198-01

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Where do we record expenditures?

• 98 Food Services
• Record the direct expenditures for preparing and
  serving meals to pupils under the National School
  Lunch Program, School Breakfast Program, Special
  Milk Program, and Seamless Summer Feeding Waiver.
  
• Create a sub-code to record separately fruit and
  vegetable program expenditures

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Claim Instructions

• Goal 1 Children will receive healthy fruit and
  vegetables. Approximately 9,418 children
  received Fresh Fruits and Vegetables last year.
• Goal 2 All claims will be submitted accurately
  and timely.

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Claim Instructions (refer to claim form)

• Make copies of claim form as needed.
• Submit monthly claims.
• Districts are reimbursed based on expenditures
  reported.

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Monthly Claims

• Complete all School Information
• School Name
• School Address
• District Name
• Agreement
• Contact Name
• Contact Phone and Email Address

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Complete Claim Information

• Grant Period July 2007 to September 2007
• Grant Period October 2007 to June 2008.
• Claim Month and Year
• Original or revised
• Months Operating Days

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Operating Costs

• Fresh Fruit and Vegetable purchases
• Dried Fruits 10 max
• Direct Labor Costs 50 max
• Small Supplies/Other
• 90 of Grant Award

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Fruit and Vegetable Costs

• Product
• Freight
• Taxes.
• Other

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Dried Fruits

• Limit dried fruit purchases to 10 of total
  operating costs.
• There is no established percentage for dried
  fruit. The USDA insists, and we all agree, that
  this program is for FRESH fruits and vegetables.
  FRESH should be the main emphasis. DO NOT stock
  up on dried fruit at the end of the school year
  just to spend your funding. THIS IS NOT THE
  INTENT OF THE PROGRAM. All fruit and vegetables
  purchased should be consumed by June 30, 2008.

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Fruit and Vegetable Costs

• Should costs for trail mix, which may include
  nuts, corn nuts, etc. that was added to a mix
  that is predominantly dried fruit be included on
  the claim?
• Yes

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Fruit and Vegetable Costs

• Can costs for juice squeezed at the school, if
  offered more than one time per week, be included?
• No, only if offered one time per week.

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Fruit and Vegetable Costs

• Can costs of smoothies made with fresh fruit if
  offered no more than one time per week be
  included? Yes, however may not include ice cream
  or yogurt as a filler.

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Can you use Fruit and Vegetables as Rewards?

• Not allowable.
• One instance of smoothies being used as reward
  for students whose behavior was good. Cannot do
  this.

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Fruit and Vegetable Costs

• Can the district purchase vegetable products
  (sliced/ individually bagged) that include dip?
  Yes
• Can the district purchase fruit products that
  include dip? No, except for pre-sliced that
  include a minimal amount of caramel dip.

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Fruit and Vegetable Costs

• No fruit bars, fruit and honey bars, T-bars,
  Nutri-grain bars, Granola bars, fruit leather or
  excessive amounts of dried fruit is reimbursable
  on the fruit and vegetable program.

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Fruit and Vegetable Costs

• Can chocolate covered artificial fruit snacks be
  included in the fruit and vegetable costs?
• I dont think so.

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Fruit and Vegetable Costs

• The Buy American policy followed by the
  National School Lunch Program (as provided in 7
  CFR 210.21(d)) applies to purchases made with
  program funds.
• Purchase, to the maximum extent practicable,
  domestic commodities or products.

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Fruit and Vegetable Costs

• Itemize fruit and vegetable expenses on the forms
  provided and keep with your records.
• Complete Monthly.

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Fruit and Vegetable Costs

• Questions???

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Labor Costs

• Cost of labor in preparing and serving fruits and
  vegetables is part of the operating costs
• Not subject to the 10 administrative limitation.
  
• Time and Effort reports are needed to support
  these costs.
• What is reasonable? 50? 40? 30?

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Labor Costs

• Should funds used to pay a students labor, i.e.
  students in work study programs such as VO-tech,
  school-to-work programs, or paid student
  organizations, for the preparation of fruits and
  vegetables be included in labor costs?
• Yes, this is an allowable cost.

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Examples of Direct Labor Operating Costs

• washing and chopping produce
• preparing trays and baskets of produce
• delivering produce to classrooms
• set-up and clean-up (such as kiosks) and
• a prorated portion of fringe benefits for
  employees whose labor costs are charged as
  operating costs.

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Labor Costs

• The fruit and vegetable program is a separate
  federal program.
• Time and Effort is required.
• Check with your business manager for guidance.

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Time and Effort

• Federal regulation requires that any salaries and
  benefits charged to a federal award must be based
  on documentation that meets the following
  criteria in order to be an allowable cost.
• Employees time documented in writing.
• Actual time spent (no estimates).
• Period covered may not exceed one month.
• Account for all the employees time.
• Signed by employee and supervisor.

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Do I really have to? Yes.

• Time and effort reports should be prepared FOR
  any certificated and classified staff with salary
  and benefits that are charged
• Directly to multiple federal awards.

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Who has to approve (sign) my time and effort
report?

• Time and effort reports must be signed by the
  employee and a supervisor with knowledge of the
  employees daily activities.

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Time and Effort Common Errors

• Failing to recognize that employee position
  changes may result in time and effort report
  changes.
• Failing to provide training to staff who are
  responsible for completing time and effort
  documentation.
• Reporting estimates, not actual hours worked on
  each activity.

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Time and Effort Common Errors

• No adjustment to payroll expenditures.
• Time and effort not reviewed and signed by
  appropriate staff.
• Entire days time not accounted for (only federal
  program time reported).
• Payroll expenses are prorated and do not equate
  to actual hours reported.

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Time and Effort can lead to costly problems

• Inappropriate charges to federal programs.
• Inaccurate management information for
  decision-making.
• Increased risk of audit findings/questioned costs.

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Where can I find the regulations?

• Per OFM OMB Circular A-87, Attachment B, Section
  8.h
• http//www.whitehouse.gov/omb/circulars/a087/a87_2
  004.html

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Labor Costs

• Questions???

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Are Small Supplies/Other Operating or
Administrative Costs?

• Operating

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Small Supplies/Other

• Small Supplies
• napkins, paper plates, utensils, bowls, trays,
  baskets, pans, trash bags and the like.
• Low or No Fat Dips for vegetables only limited
  use.

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Administrative Costs

• Maximum of 10 of the funds may be used for
  non-operating costs, i.e., administrative costs.
• Is the 10 cap on administrative funds based on
  the total grant received or on the amount of
  grant funds actually spent?
• The grant award approved.

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Examples of administrative costs include
equipment and supplies such as

• refrigerators
• coolers
• kiosks (portable)
• carts
• blenders and
• food bars (portable).

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Equipment Purchases

• No equipment purchases will be allowed after
  December 31, 2007 unless there is an emergency
  situation where OSPI has provided a specific
  exception.

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Administrative Costs

• Include
• additional custodial costs
• travel costs of district staff to attend
  meetings, training, etc.
• Nutrition education and materials. However,
  costs for developing new materials cannot be
  claimed.

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Administrative labor costs include all FFVP
reporting and recordkeeping requirements
including

• filing reimbursement claims for FFVP
• completing and maintaining financial reports
• completing FFVP End of the Year report
• planning and writing menus
• ordering produce
• billing
• tracking inventory and
• work on FFVP projects and promotional activities.

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Administrative Costs

• Can administrative costs be used to lease
  equipment for the project duration such as a
  refrigerator for storage?
• Yes
• At the conclusion of the program, any equipment
  or unused items such as trash bags should be
  transferred for use in the school meal programs.

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Administrative Costs

• Are labor costs for processing reports and claims
  considered operating costs or administrative
  costs?
• Answer Administrative Costs

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Indirect Costs

• Indirect costs may be charged to both
• Operating Costs and
• Administrative Costs
• You cannot charge indirect cost on the cost of
  food items (fruits and vegetables)

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Administrative Costs

• Questions???

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Certification Statement

• Claim is true and correct.
• Records are available to support this Claim.
• No deliberate misrepresentation.

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Claim Signature

• Check it first for accuracy.
• Operation and administration costs in correct
  category?
• Math is accurate?
• Food Service Director (or other district
  designated staff) should date and sign claim
  form.
• Mail or fax claim to OSPI-CNS.
• Attention Jim Wick
• OSPI Child Nutrition Services
• P.O. Box 47200
• Olympia WA, 98504-7200
• Fax [phone]

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Claim Deadlines

• 60 day deadline for original claims and the 90
  day deadline for revisions apply.
• See claim instructions for deadlines.
• Claims postmarked after these dates may not be
  paid.

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Claim Deadlines (Closeout).

• September 2007 deadlines for 2006-2007 grant does
  not match the NSLP claim deadlines because this
  grant closes September 30, 2007.
• June 2008 deadlines for the 2007-2008 grant do
  not match the NSLP claim deadlines because this
  grant closes June 30, 2008.

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No Double Dipping

• If you have served fresh fruits and vegetables
  for an afterschool snack, you cannot also claim
  the number of snacks served on the USDA
  afterschool snack program.

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Claim Payment Examples

• Year to date costs claimed will be analyzed and
  compared to the grant award.
• No payments will be made for claims in excess of
  the grant award.
• Administrative claims cannot exceed 10 of the
  grant award.

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Claim Payment Examples

• Fruit and vegetable and labor expenditures
  (operating costs) in excess of 90 of the grant
  award will be reimbursed as long as not all of
  the administrative funds have been spent.
• See claim instruction examples.

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Keep Expenditure Records

• Keep receipts, invoices, and other evidence of
  purchase and expenditures
• Keep time and effort records
• Keep them for a total of four years.
• Fruit and Vegetable funds are subject to all
  program requirements including audits.

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Dont Lose Your Head! You can do this!
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Dont Worry, You Wont Crash and Burn!
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Claim Questions Call

• Public Schools and Private Schools call
• Jim Wick at 360-725-6211
• - Or -
• Jeff Booth at 360-725-6217