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Column H, Daily Sales (Actual Receipts): For all sponsors, this item Through should be reported on a cash basis. In each of the appropriate items, report actual cash received from children during the year for meals served under the National School Lunch, Basic Breakfast, Especially Needy Breakfast, and Meal Supplements programs.

On line Item 21 report actual cash received during the year from all other daily sales, such as a la carte sales, snack bar sales (including milk), and adult sales.

Note: If the cost of meals or a la carte food is included in a tuition fee and no separate charge is made to the children, column H should be left blank.

Column I, Federal Reimbursement: On the appropriate lines, items 17 through 20, report the sponsor’s federal reimbursement for the National School Lunch, Basic Breakfast, Especially Needy Breakfast, or Meal Supplements programs. Include cash-in-lieu of commodities, if any. The SSFW reimbursement should be included under the appropriate meal type. The SSFW supper reimbursement should be reported under “National School Lunch".

• Cash Sponsors. Enter the federal reimbursement received during the year. Warrants for the federal reimbursement are identified as Federal Trust Fund. The remittance advice, which accompanies the warrant, will identify the portions of the total reimbursement to be reported under each program.
• Accrual Sponsors. Enter the federal reimbursement earned during the year. The Monthly Reimbursement Calculation Worksheet (CNFS 71-7, Appendix A-3) may be used to compute the amount reported in each line item. Do not submit the work sheet with the sponsor’s claim form.

Column J, State Reimbursement: Enter the basic state reimbursement for the National School Lunch, Basic Breakfast, or Especially Needy Breakfast programs. The SSFW reimbursement should be included under the appropriate meal type. The SSFW supper reimbursement should be reported under “National School Lunch”. In addition, include state reimbursement for eligible meals served in schools that are participating in the State Meal Program under the mandate of Education Code Section 49550 (Chapter 1010, Statutes of 1976).

• Cash Sponsors. Report the state reimbursement received during the year on the appropriate line item. Warrants for the state reimbursement will be identified as General Fund. State meal reimbursement is paid on a monthly basis. Cash sponsors need to allocate, on a participation percentage basis, the amount of the warrant among the National School Lunch, Basic Breakfast, and Especially Needy Breakfast programs if the sponsor participates in more than just the National School Lunch Program. Do not forget to include the SSFW reimbursement under the appropriate meal type.
• Accrual Sponsors. Enter state reimbursement earned during the year. The Monthly Reimbursement Worksheet (CNFS 71-7, Appendix A-3) may be used to compute the amounts reported on each line item. Do not submit the worksheet with the sponsor’s claim form. Do not forget to include the SSFW reimbursement under the appropriate meal type.

Column K, Needy Meal Tax/Revenue Add On: This item will reflect funds transferred into the cafeteria account or fund from general funds that were previously known as the Meals for Needy Pupils Permissive Override Tax (Schedule G of the Revenue Limit Data Sheets and Schedules for Kindergarten through Grade Twelve School Districts). This transfer of funds should be performed on the basis of a documented bidding procedure. The amount will be reported on line items I7 through 20, on the basis of the programs that the sponsor’s district chooses to subsidize.

Column L, Other: Report all the other revenue for the year from sources not identified in the above columns. Examples of other revenue are as follows:

• Cash donations.
• Interest.
• Rebates (money received from the vendor after costs have been reported).
• Percentage from vendors who operate their own machines.

Revenue from these sources should be allocated to the various programs by percent of participation in each program or percent of daily sales in each program. Revenue from banquets, contract sales, sale of food or supplies to organizations, and so forth, should be reported on line item 21 (Miscellaneous Food Services).

Column M, Total: Add the figures that are reported in each column and insert the totals in column M. Verify all totals for accuracy. Claims will be rejected that reflect only data in the total column.

Food: Enter the total cost of purchased food during the year for which the sponsor is reporting. The sponsor must have invoices showing dates and actual costs. Allowable food costs include these listed below:

• All edible items of purchased food for meals and milk. Do not include costs for supper unless it was served at a SSFW site. Include the cost of contract food items or adult meals only if revenue for those items was reported on line Item 21.
• The costs for processing (e.g., canning, freezing, baking by commercial company), distributing, transporting, storing, or handling any purchased food, and the transportation and handling costs for USDA-donated commodities received during the year. Do not include the fair market value of donated food.
• The contract prices for reimbursable meals and milk for those sponsors that contract for the receipt of breakfasts, lunches, supplements, and milk (and suppers served at SSFW sites).

Schools must use the inventory method for computing the cost of food used. Residential Child Care Institutions must refer to Appendix A-11, “Allocating Food Service Costs for RCCIs”.

Sponsors that receive meals from another agency or private company must report the contract price as food cost.

Other: Enter the cost of supplies during the year. Cost is derived by using the inventory method (beginning inventory plus purchases less ending inventory). Supplies are those nonfood items that cost less than $500 or have a useful life of less than one year. Enter the cost of purchased services during the year (both paid and unpaid). A purchased service is a cost generated as a result of a service provided by a person or agency outside of the sponsor's agency. In addition, include other costs dedicated to food services and costs allocated to food services (such as rental of equipment, repairs, training, travel expenses, audits, laundry, mileage, utilities, fire insurance, and so forth) regardless of the source of payment within the agency.

Equipment costs reported as a part of operating costs must be determined by a depreciation schedule. See Depreciation of Nonexpendable Food Service Equipment.

Include the cost of office space in public buildings (which includes such items as maintenance, custodial services, and utilities) or the cost of rent by contractual agreements other than rental-purchase agreements or leases with an option to purchase.

Enter any other applicable costs that were not included as food or labor.

Do not report as a cost the following items:

• Any money transferred into an equipment replacement fund
• Actual cash expenditures for equipment (cost must be calculated by using depreciation method described on page 31)
• The portion of costs allocated to supper (except for Residential Child Care Institutions or suppers served at a SSFW site)