ATTENTION: CO-OP DIRECTORS, CHILD NUTRITION DIRECTORS
The purpose of this memo is to provide
clarification with regard to accurately reporting expenditures through the
Arkansas Public School Computer Network (APSCN) financial application as well
as on the monthly Child Nutrition Claim for Reimbursement. These APSCN financial expenditure codes should
be used for School Food Authorities (SFAs) using contracted services for Child
Nutrition Programs, which would include cafeteria substitutes, child nutrition
consultants and Food Service Management Companies (FSMCs).
The monthly invoices the SFAs receive from
the contracted entities should have expenditures broken down into food, labor
and other (which include for example: the FSMC’s management and administration
fees). These expenditures should be reported on the Child Nutrition Claim
for Reimbursement and coded in Arkansas Public School Computer Network (APSCN)
in the appropriate categories below:
Direct expenditures by the school district
for food, supplies, labor, and equipment would be charged to the appropriate
function for the expenditure. (Used only with functions 3110-3130).
For example, if the district is paying employees through payroll, these
expenditures will continue to be charged to the appropriate object (such as
61120 classified salaries) and reported as labor expense on the monthly Child Nutrition
Claim for Reimbursement.
District expenses for supplies (66100 or
66300) or equipment (67330), etc. would be reported as other expense on the
Child Nutrition monthly Claim for Reimbursement.
3100 Food Services Operations - Activities
concerned with providing food to students and staff in a school or school
district. This service area includes preparing and serving regular and
incidental meals, lunches, or snacks in connection with school activities and
3110 Supervision of School Food Services -
Directing, supervising and managing the activities associated with school food
3120 Food Preparation and Dispensing
Services - Those activities concerned with preparing and serving regular
and incidental meals, lunches or snacks to pupils and staff.
3130 Food Delivery Services - The activities
concerned with delivering food to the school.
3140 Food Management Contract Services -
Those activities concerned with a commercial enterprise or a non-profit
organization which is contracted to manage an aspect of the school food
When compiling information to report on the
monthly Child Nutrition Claim for Reimbursement it is important to keep in mind
the financial expenditures reported are for actual expenditures during the calendar
month of the Claim for Reimbursement. To get accurate food, labor and
other expenditures the SFA will need to add the FSMC expenditures to the SFA
expenditures for the month.
Any invoices that have been received by the
SFA but have not been paid during the calendar month of the Claim for
Reimbursement should be reported on the Claim for Reimbursement in Part 5 as
Unpaid Food, Labor and Other appropriately.
It is important for each SFA to have an audit
trail that accurately reflects expenditures from the federally funded non-
profit child nutrition account. The actual expenditures reported on the
Claim for Reimbursement each month should match the district’s APSCN financial