F05.02_F05.03 SFA Cost Int_Eng (G3,FOA,LOA)_Sp(LOA)

2024–2025 National School Foods Study

F05.02_F05.03 SFA Cost Int_Eng (G3,FOA,LOA)_Sp(LOA)

OMB: 0584-0698

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APPENDIX F05.02. SFA ON-SITE COST INTERVIEW WITH REFERENCE GUIDE
- ENGLISH (GROUP 3 & FULL AND LIMITED OUTLYING AREAS) AND
APPENDIX F05.03. SFA ON-SITE COST INTERVIEW WITH REFERENCE GUIDE
- SPANISH (LIMITED OUTLYING AREAS)

This page has been left blank for double-sided copying

OMB Number: 0584-xxxx
Expiration Date: xx/xx/20xx

This information is being collected to assist the Food and Nutrition Service in understanding school food purchasing practices, the
nutritional quality of school meals and snacks, the cost to produce school meals, and student participation and dietary intakes. This is a
mandatory collection and FNS will use the information to monitor program operations. This collection does not request any personally
identifiable information under the Privacy Act of 1974. According to the Paperwork Reduction Act of 1995, an agency may not conduct
or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid OMB control number. The
valid OMB control number for this information collection is 0584-[xxxx]. The time required to complete this information collection is
estimated to average [IF FOA OR G3: 3.08, IF LOA: 1.5] hours per response, including the time for reviewing instructions, searching
existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send
comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this
burden, to: U.S. Department of Agriculture, Food and Nutrition Service, Office of Policy Support, 1320 Braddock Place, 5th Floor,
Alexandria, VA 22314 ATTN: PRA (0584-xxxx). Do not return the completed form to this address.

2024–2025 National School Foods Study

SFA On-Site Cost Interview
Includes the following modules:
SFA Staff Salary and Time Allocation Grid
Preliminary SFA Indirect Cost Survey
Preliminary Food Service Expense Statement
Off-Budget Staff Salary and Time Allocation Grid

Sponsored by:
U.S. Department of Agriculture
Food and Nutrition Service

Prepared by Mathematica

This page has been left blank for double-sided copying.

SFA On-Site Cost Interview

Pre-load SAMPLE VARIABLES:
•

•

Used in instrument
o Group – data collection group
o SFADNAME
o SFADPHONE
o SFADEMAIL
o Sampled School Names
o State
o IsFSMC
Needed on data file
o SFAName
o SFAID

Release instrument if:
1. SFA director OR Guam FSMC
2. SFA Recruitmentstatus = RECRUITED
3. Group=3, LOA, or FOA
All variables from instrument will receive prefix “OS_” for on-site data collection.

SFA On-Site Cost Interview
PROGRAMMER BOX
DEVELOP NAVIGATION MENU TO SKIP TO DIFFERENT MODULES. DISPLAY
STATUS FROM *_COMPLETE VARIABLES (IF APPLICABLE) NEXT TO EACH
SECTION. IF *_COMPLETE=1, DISPLAY GREEN TEXT "COMPLETE" NEXT TO
SECTION. IF *_COMPLETE=2 OR [BLANK], DISPLAY RED TEXT "INCOMPLETE"
NEXT TO SECTION, FOLLOWED BY SPECIFY TEXT FROM SECTION, IF ANY.
INTERVIEWER: SELECT A SECTION BELOW TO PROVIDE OR REVIEW
ANSWERS FOR ANOTHER SECTION, OR CLICK BACK TO RETURN TO THE
PAGE YOU WERE ON. ONCE YOU HAVE COMPLETED ALL SECTIONS, CLICK ON
“END SURVEY” TO FINALIZE YOUR RESPONSES.
•
•
•
•
•
•
•
•
•
00.

SC. INTRODUCTION AND CONTACT INFORMATION
A. PRELIMINARY QUESTIONS
B. SFA STAFF SALARY AND TIME ALLOCATION GRID
C. PRELIMINARY SFA INDIRECT COST SURVEY
D. PRELIMINARY FOOD SERVICE EXPENSE STATEMENT
E. FOOD EXPENSES
F. UTILITIES AND EQUIPMENT SUPPLEMENT
G. OFF-BUDGET STAFF SALARY AND TIME ALLOCATION GRID
END SURVEY

{Abstractor_FI} ARE YOU AN ABSTRACTOR OR INTERVIEWER?

SELECT ONE ONLY
ABSTRACTOR............................................................................................ 1
INTERVIEWER ........................................................................................... 2
IF ABSTRACTOR_FI = 1
AbstractorName. PLEASE RECORD YOUR NAME BELOW

SFA On-Site Cost Interview
ALL
IF SFA_STATE = AK OR HI, FILL State; ELSE, FILL Territory

INTRODUCTION

FNS contracted with Mathematica and Decision Information Resources to conduct the 2024-2025
National School Foods Study.
Your participation vitally informs future policies for school meals and ensures the meals
contribute to a healthier future for children.
[IF GROUP=3: This important study will provide comprehensive information about school meals
and afterschool snacks, including their nutritional quality and the cost to produce them. Having
updated information about the school meals programs will help States, School Food Authorities,
and schools better serve students.]
[IF GROUP=FOA OR LOA: This important study will estimate the cost to produce school meals in
your [State/Territory].]
All information gathered for this study is for research purposes only and will not affect meal
reimbursements to participating schools or school meal program benefits of participating
households.
I’m going to read a privacy statement to you before we begin:
Authority: This information is being collected under the authority of provisions of Section 28 of
the Richard B. Russell National School Lunch Act (42 U.S.C. 1769i) as amended.
Purpose: The Food and Nutrition Service (FNS) is collecting this information to evaluate the
nutritional quality of school meals, the cost to produce them, and student participation and
dietary intakes.
Routine Use: The records in this system may be disclosed to private firms that have contracted
with FNS to collect, aggregate, analyze, or otherwise refine records for the purpose of research
and reporting to Congress and appropriate oversight agencies, and/or departmental and FNS
officials.
Disclosure: Disclosing the information is voluntary, and there are no consequences to you for not
providing the information. The System of Records Notice for this information collection is
USDA/FNS-8, FNS Studies and Reports, which can be located at
https://www.govinfo.gov/content/pkg/FR-1991-04-25/pdf/FR-1991-04-25.pdf (p. 19078).

SFA On-Site Cost Interview

CONTACT INFORMATION
ALL
PREFILL ANSWERS TO THESE QUESTIONS FROM SFADNAME, SFADPHONE, and
SFADEMAIL AND ALLOW INTERVIEWER TO EDIT
DISPLAY ALL FOUR QUESTIONS ON SAME PAGE
{ContactGrid} INTERVIEWER: SELECT “ADD A NEW CONTACT” BELOW AND HIT
NEXT TO ADD A NEW RESPONDENT, OTHERWISE SELECT THE RESPONDENT
WHOSE INFORMATION YOU WISH TO EDIT. ONCE YOU HAVE FINISHED ADDING
CONTACTS, SELECT “DONE ADDING CONTACTS” FROM THE DROPDOWN AND HIT
NEXT.
PROGRAMMER BOX
DISPLAY REVIEW GRID WITH ALL RESPONDENTS ADDED SO FAR.
UNDERNEATH, ADD OPTION IN DROPDOWN – “ADD A NEW CONTACT.” THIS
SHOULD TAKE THE INTERVIEWER TO THE SCREEN WHERE THEY CAN ADD
THE NEW RESPONDENT’S INFORMATION (I1-I4).
I1.

{RFirstName; RLastName} What is your first and last name?

INTERVIEWER:

CYCLE THROUGH ALL QUESTIONS FOR EACH RESPONDENT PRESENT
AT ANY POINT DURING INTERVIEW. YOU WILL SELECT A RESPONDENT
AT THE BEGINNING OF EACH MODULE FROM THE NAMES ENTERED
HERE.

____________________________________________________ (STRING (20))
FIRST NAME
____________________________________________________ (STRING (30))
LAST NAME
I2.

{RTitle} What is your title?
SFA DIRECTOR ......................................................................................... 1
BUSINESS MANAGER ............................................................................... 2
OTHER (Specify) ........................................................................................ 3
___________________________________________ (STRING (50))

I3.

{RPhone} What is your phone number?
|___|___|___| - |___|___|___| - |___|___|___|___|
(0-999)
(0-999)
(0-9999)
HOME ...................................................................................................... 1
WORK ...................................................................................................... 2
CELL PHONE .......................................................................................... 3

I4.

{REmail} What is your email address?
__________________________________________@______________
DO NOT HAVE EMAIL ADDRESS………………………………………….N
4

SFA On-Site Cost Interview
HARD CHECK: VERIFY EMAIL PATTERN AS *@*.*. IF EMAIL DOES NOT MATCH PATTERN:
PLEASE ENTER A VALID EMAIL ADDRESS.
PROGRAMMER BOX
LOOP THROUGH I1-I4 AS NEW RESONDENTS COMPLETE THE
MODULES.
PROGRAMMER BOX
SKIP TO FOOD COST WORKSHEET IF RESPONDENT IS FSMC
(ISFSMC=1) OR LIMITED OA (GROUP=LOA).

SFA On-Site Cost Interview
ISFSMC=0 AND GROUP=3 OR FOA

Preliminary Questions – Section A
I will first ask some general questions and then we will review staff time and food service costs.
Let’s start with the types of kitchens in your SFA.
A1.

This school year, does the SFA have any…
PROBE: Exclude any special arrangements that are only in place for summer food
production.
Type of kitchen

Yes

{SFAIndpKitch} School-based kitchens, which prepare meals for
serving at only the school where the kitchen is located?

{SFACentralKitch} Central kitchens, which are non-school facilities
that prepare meals for serving at schools in the SFA?

{SFARegKitch} Regional kitchens, which are school-based and
prepare meals for serving at both the school where the kitchen is
located and for sending to other schools?

SFAINDPKITCH=1 AND (SFACENTRALKITCH=1 OR SFAREGKITCH=1). I.E., IF HAS SCHOOL-BASED
AND CENTRAL/REGIONAL, CONTINUE. ELSE GO TO FOOD COST WORKSHEET.
A2.

{SchMajFoodIndp} How many schools in this SFA had a majority of their food produced in
school-based kitchens for SY 2024-2025?
|

| SCHOOLS

SFAINDPKITCH=1 AND (SFACENTRALKITCH=1 OR SFAREGKITCH=1). I.E., IF HAS SCHOOL-BASED
AND CENTRAL/REGIONAL, CONTINUE. ELSE GO TO FOOD COST WORKSHEET.
A3.

{SchMajFoodOffsite} How many schools in this SFA received a majority of their food from a
central or regional kitchen during SY 2024-2025?
|

| SCHOOLS
PROGRAMMER BOX

POPUP TEXT FOR INTERVIEWER (ALL): COMPLETE FOOD COST
WORKSHEET
A4.

{A_Complete} STATUS SECTION A. PRELIMINARY QUESTIONS.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
__________________________________________________ (STRING (150))

SFA On-Site Cost Interview
GROUP=3 OR FOA. I.E., EXCLUDES LIMITED OUTLYING AREAS

SFA Staff Salary and Time Allocation Grid – Section B
PART 1: STAFF EMPLOYED BY THE SFA
PREFILL RFIRSTNAME AND RLASTNAME FOR ALL RESPONDENTS ADDED IN

INTRODUCTION AND CONTACT INFORMATION MODULE
B0.

{R_SFASTAFF} WHO IS COMPLETING THE MODULE?
SELECT ALL THAT APPLY

[RFIRST NAME1] [RLASTNAME1]............................................................. 1
[RFIRST NAME2] [RLASTNAME2]............................................................. 2
OTHER ........................................................................................................ 99
PROGRAMMER BOX
IF R_SFASTAFF=99, LOOP BACK TO R_FIRSTNAME TO ADD
RESPONDENT.
B1.

Does the SFA employ the following types of central food service staff? Please include all
staff whose time is charged to the school food service account, even if part of their wages
are paid from a non-food service account. We will collect information about staff who work
in support of the SFA, but are not paid out of the school food service account, in a
separate section.
CENTRAL STAFF GRID
Type of Staff

Employed by SFA?
Yes

{EmploySFAD} SFA director

{EmployAdmin} Administrative or clerical staff

{EmployMaintenance} Maintenance staff

{EmployWarehouse} Warehouse staff

{EmployDriver} Drivers (include ALL drivers)

{EmployNutritionist} Nutritionists

{EmployRegional} Staff supervising multiple kitchens (e.g.
regional managers)

SFA On-Site Cost Interview
Now we are going to create a central food service staff roster, based on the types of staff
you just told me are employed by the SFA. The roster will help us to analyze the cost of
direct labor for your central food service staff. I will ask you to list the different job titles or
positions of all central staff, listing regular, part-time, and temporary staff separately, even
if they have the same title. Again, please include any staff on the food service payroll. This
needs to account for every person who works for the SFA and is not based in an individual
school. Note that even staff who conduct an SFA-level activity only one time should be
included here. The purpose of this roster is to collect enough salary information to
calculate what one hour of staff time costs per person, title, or position.
INTERVIEWER:

REFER TO HANDOUT 3: CENTRAL FOOD SERVICE STAFF INTERVIEW
GUIDE AND HANDOUT 4: SAMPLE STAFF SALARY GRID, LOCATED IN THE
INTERVIEW REFERENCE GUIDE.

As we go through, please:
o

Do not include anyone who only works in a school or school kitchen.

Do not include anyone who only works in a central kitchen – in other words, a
kitchen that prepares food to be sent off-site only, and does not serve food on-site.

Please include all drivers, even if they may be considered school-specific.

SFA On-Site Cost Interview
GROUP=3 OR FOA. I.E., EXCLUDES LIMITED OUTLYING AREAS
SHOW GRID ON ONE PAGE. DISPLAY 5 ROWS BUT ALLOW THE INTERVIEWER TO ADD AN ADDITIONAL 45 ROWS, THREE AT A TIME.
PREFILL WITH SELECTED STAFF IN FIRST FILL. IF EMPLOYSFAD = 1, IF EMPLOYADMIN = 1, IF EMPLOYMAINTENANCE = 1, IF
EMPLOYWAREHOUSE = 1, EMPLOYDRIVER =1, EMPLOYNUTRITIONIST= 1, OR EMPLOYREGIONAL=1, THEN FILL.

PART 2: CENTRAL FOOD SERVICE STAFF SALARY GRID
B2.

I can group staff with the same position together if the following three conditions are met: they work the same number of hours
per week, they work the same number of weeks per year, and they work the same amount of time on the same type of central
food service activities throughout the year. If these are not all true for the staff group, I will collect their salary information
separately. As we go through each type of staff, please let me know if they can be grouped together.

INTERVIEWER:

PROMPT THE RESPONDENT TO RUN THROUGH EACH OF THE STAFF TYPES ENTERED: [FILL ALL OTHER
STAFF TYPES=1]. REFER TO HANDOUT 5 TO ENSURE GROUPED STAFF DO THE SAME TYPE OF ACTIVITIES
(BOLDED MAJOR CATEGORIES).

INTERVIEWER:

COLUMN NUMBERS CORRESPOND TO QUESTIONS IN HANDOUT 3.

(1)

(2)

(3)

(4)

(5)

(11)

Title/Position
{CenTitle[A-G]}

Number of staff
{CenStaffCount[150]}

Total SFA-paid hours/
week
{CenHoursPerWeek[150]}

Total SFA-paid time/ year
{CenTimePerYear[1-50];
CenUnitPerYear[1-50]}

Total central food
service hours
{CenTotalTime[1-50];
CenTotalUnit[1-50]}

Notes

E.g.,

40
hrs/wk



Days



Weeks
Months

SFA Director

RANGE 1-99

hrs/wk

RANGE 1-84





40
hrs per
Per year

Days
Weeks
Months

Per year







Week
Month
Year

| hrs per

Week
Month
Year

SFA On-Site Cost Interview
FOR ALL SOFT CHECKS BELOW, REPEAT DISPLAY EACH TIME GRID IS ENCOUNTERED (RATHER THAN ONLY SHOWING AFTER
FIRST ITERATION).
SOFT CHECK: IF ANY VALUES ARE MISSING FOR ROW WITH CENTITLE: For row <>, at least one value is missing. Enter
the missing value to continue.
HARD CHECK: IF CENUNITPERYEAR=2 (WEEKS) AND CENTIMEPERYEAR>52; For row <>, total paid time must be
between 1 and 52 weeks per year.
HARD CHECK: IF CENUNITPERYEAR=1 (DAYS) AND CENTIMEPERYEAR>365; For row <>, total paid time per year must be
between 1 and 365 days per year.
HARD CHECK: IF CENUNITPERYEAR=3 (MONTHS) AND CENTIMEPERYEAR>12; For row <>, total paid time must be
between 1 and 12 months per year.

SOFT CHECK: ALL RESPONDENTS WHEN GOING TO NEXT SCREEN; Please confirm that we
covered all staff on the central food service payroll in the following positions: [list items=1
from employsfad:employregional]

GROUP=3 OR FOA. I.E., EXCLUDES LIMITED OUTLYING AREAS
I will now ask questions 6 and 7 on Handout 3 for each person, title, or position.
PROGRAMMER:
SHOW GRID ON ONE SCREEN. POPULATE column 1 WITH JOB TITLES COLLECTED AT CENtitle[1-50]. FOR ALL
ROWS, POPULATE COLUMN 2 WITH NUMBER OF STAFF FROM CENSTAFFCOUNT[1-50]. ALLOW UP TO 50 ROWS IN
GRID.
PROGRAMMER:

IF CENSTAFFCOUNT = 1, DEACTIVATE COLUMNS 6B AND 7B FOR ROW (i.e., if there is only one staff member in
position, only ALLOW ENTRY INTO LOW salary/benefits column.)

PROGRAMMER:

NOTES LEFT IN COLUMN 11 SHOULD BE CARRIED THROUGH TO THE NEXT 2 GRIDS. NOTES SHOULD REMAIN
EDITABLE ON ALL GRIDS.

SFA On-Site Cost Interview
(1)

Title/Position

E.g. Admin

(2)

Number
of staff

(Low) Salary/Wage {CenLowSalary[AG]; CenUnitLowSalary[1-50]}





[FILL
{CenStaff
Count[150]}]

(6b)

(7a)

[ONLY ALLOW ENTRY IF COL2>1]High
Salary/Wage {CenHighSalary[1-50];
CenUnitHighSalary[1-50]}

(Low) Fringe
benefits/year
{CenLowFring
e[1-50]}

(7b)
[ONLY
ALLOW
ENTRY IF
COL2>1
]High fringe
benefits/ye
ar
{CenHighFri
nge[1-50]}

$________45,000_______ per

$3,000 per

$25,000

$______ per

$______

RANGE 0100,000

$________30,000_______ per

assistant

A.
[FILL{CenTitle[140-G]}]

(6a)



Hour
Week

Month
Year

Every two weeks
Two times a month






$ _____________________ per
Hour
Week
Every two weeks
Two times a month




Month
Year

Week

Month

per year

Year

Two times a month

RANGE 0-500,000






year

Notes

Every two weeks

$ _____________________ per

RANGE 0-300,000








Hour

(11)

Hour
Week
Every two weeks




Month
Year

year

[FILL
COL11]

per year

Two times a month

SFA On-Site Cost Interview
GROUP=3 OR FOA. I.E., EXCLUDES LIMITED OUTLYING AREAS

PART 3: CENTRAL FOOD SERVICE STAFF TIME ALLOCATION GRID
INTERVIEWER:
(1)

REFER THE RESPONDENT TO HANDOUT 5. READ THROUGH THIS HANDOUT WITH THE RESPONDENT, AND HAVE THEM
REFERENCE THE HANDOUT THROUGH THE REMAINDER OF THIS SECTION.
(5)

(8)
Eligibility
determination
activities %

Title/Position

E.g. SFA
Director

A. [FILL
{CenTitle[1
-50]}]

Total central food service hours

{EDactPct[1-50]}

(10)

(11)

Other food service
administration %
{OthFSAdminPct[1-50]}

Nutrition
education and
promotion %
{NutEdPct[1-50]}

Other nonproduction %
{OthNonProdPct[150] }

Central food
service total
{CenTotalPct[1-50]}

= 100%

100%

40 hrs/wk

[FILL {CenTotalTime[1-50]}
hours {CenTotalUnit[1-50]};]

(9)

RANGE 0-100

(12)

RANGE 0-100

Notes

[FILL COL11]

RANGE 0-100

HARD CHECK: SUM OF 8-11 FOR EACH TITLE/POSITION DOES NOT EQUAL 100%: The total percentage does not add up to 100
percent. I am going to read back the percentage of time for each type of food service activity. Please let me
know what I should correct so that the time adds up to 100 percent.

B4.

{B_Complete} STATUS SECTION B. SFA STAFF SALARY AND TIME ALLOCATION GRID.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
___________________________________________________ (STRING (150))

SFA On-Site Cost Interview
END OF SECTION: That concludes this section of the survey. [(School_Group = 3 or FOA) and (FSMC = 0)]: Next, I would like to ask you

about your SFA’s indirect costs.] [(School_Group = LOA) or (FSMC = 1)]: Next, I would like to ask you about your SFA’s food service
expense statement.]
PROGRAMMER BOX
SKIP TO PRELIMINARY FOOD SERVICE EXPENSE STATEMENT IF RESPONDENT IS FSMC OR LIMITED OA

SFA On-Site Cost Interview
PROGRAMMER BOX
SKIP SECTION IF LIMITED OA OR RESPONDENT IS FSMC.

USDA/Food and Nutrition Service
2024–2025 National School Foods Study
Preliminary SFA Indirect Cost Survey – Section C
PREFILL RFIRSTNAME AND RLASTNAME FOR ALL RESPONDENTS ADDED IN

INTRODUCTION AND CONTACT INFORMATION MODULE
C0.

{R_ICR} WHO IS COMPLETING THE MODULE?
SELECT ALL THAT APPLY

[RFIRST NAME1] [RLASTNAME1]............................................................. 1
[RFIRST NAME2] [RLASTNAME2]............................................................. 2
Other ........................................................................................................... 99
PROGRAMMER BOX
IF R_ICR=99, LOOP BACK TO R_FIRSTNAME TO ADD RESPONDENT.

PART 1: SCREENER
The purpose of this section is to gather information about indirect costs that may be
considered as part of the costs of school food service. In this section, I’ll ask you to
provide information about the methods that your school district uses to allocate indirect
costs to its programs and activities. This study is not an audit or a compliance review.
C1.

{ICR_Available} PRELOADED QUESTION, NOT ASKED: INDIRECT COST RATES AVAILABLE
FROM THE STATE AGENCY INDIRECT COST SURVEY
AVAILABLE ................................................................................................. 1

GO TO C2

NOT AVAILABLE ........................................................................................ 0

GO TO C3

ICR_AVAILABLE=1 (I.E., STATE PROVIDED INDIRECT COST RATES)
C2.

{ICR_State} Does your school district use the indirect cost rate calculated or approved by
the State?
PROBE:

If the SFA is not charged the indirect cost rate, but the school district still uses
the State’s calculation, answer yes.

YES ............................................................................................................. 1

GO TO END

NO ............................................................................................................... 0
DON’T KNOW ............................................................................................. d
REFUSED ................................................................................................... r

SFA On-Site Cost Interview

PART 2: METHOD FOR ALLOCATING INDIRECT COSTS
ICR_AVAILABLE = 0 OR ICR_STATE = 0, D, R (I.E., DISTRICT DOESN’T USE STATE RATE OR WE
DON’T HAVE STATE RATE)
C3.

{ICR_District} Does your school district have one or more indirect cost rate(s) for SY 20242025?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO C8

DON’T KNOW ............................................................................................ d

GO TO C8

REFUSED ................................................................................................... r

GO TO C8

ICR_DISTRICT = 1 (I.E., HAS AN INDIRECT COST RATE)
C4.

Does your school district have a restricted, unrestricted, or both types of indirect cost
rates for SY 2024-2025?
CODE ALL THAT APPLY
RESTRICTED RATE {ICR_has_rr}............................................................. 1
UNRESTRICTED RATE {ICR_has_ur}....................................................... 2
DON’T KNOW TYPE {ICR_has_unknown}................................................. 3

ICR_HAS_RR =1 (I.E, IF HAVE RESTRICTED RATE)
C5.

{ICR_ResRate} What is your school district’s restricted indirect cost rate for SY 2024-2025?
INTERVIEWER:

PLEASE ENTER AMOUNT AS A PERCENT.

RESTRICTED RATE |

|.|

RANGE 0-100
DON’T KNOW THE RATE .......................................................................... d
ICR_has_ur = 1 (I.E., IF HAVE UNRESTRICTED RATE)
C6.

{ICR_UnresRate} What is your school district’s unrestricted indirect cost rate for SY 20242025?
INTERVIEWER:

PLEASE ENTER AMOUNT AS A PERCENT.

UNRESTRICTED RATE |

|.|

RANGE 0-100
DON’T KNOW THE RATE .......................................................................... d

SFA On-Site Cost Interview
ICR_has_unknown = 1 (I.E., IF HAVE UNKNOWN RATE TYPE)
C7.

{ICR_UnknownRate1 and ICR_UnknownRate2} What is your school district’s indirect cost
rate or rates for SY 2024-2025?
INTERVIEWER:

PLEASE ENTER AMOUNT AS A PERCENT.

UNKNOWN RATE TYPE 1: |

|.|

RANGE 0-100
UNKNOWN RATE TYPE 2: |

|.|

RANGE 0-100
DON’T KNOW THE RATE(S) ..................................................................... d
PROGRAMMER BOX
IF SCHOOL DISTRICT HAS INDIRECT RATE (ICR_district= 1), GO
TO PART 3.
ICR_DISTRICT = 0, D, OR R. (I.E., IF DON’T HAVE OR DON’T KNOW IF HAVE INDIRECT COST
RATE)
C8.

{AllocPln} Does your school district have one or more indirect cost allocation plan(s) that
use a method other than indirect cost rate(s) to charge the SFA for indirect costs for SY
2024-2025?
YES ............................................................................................................ 1
NO .............................................................................................................. 0

GO TO END

DON’T KNOW ............................................................................................. d

GO TO END

REFUSED ................................................................................................... r

GO TO END

ALLOCPLN = 1
C9.

{AllocPln_Doc} May I have a copy of your indirect cost allocation plan(s) for SY 2024-2025?
YES ............................................................................................................. 1
NO, PLAN IS NOT DOCUMENTED ........................................................... 0
REFUSED ................................................................................................... r

ALLOCPLN_DOC = 1
C10.

{IndirCostAllocPln_Collected} INTERVIEWER CODE: INDIRECT COST ALLOCATION PLAN(S)
FOR SY 2024-2025 COLLECTED?
YES ............................................................................................................. 1
NO ............................................................................................................... 0
NOTES: ___________________________________________ (STRING (150))

SFA On-Site Cost Interview

PART 3: COMPONENTS OF INDIRECT COSTS
PROGRAMMER NOTE: DISPLAY KEY TERMS AT BOTTOM OF SCREEN FOR EACH QUESTION
DEFINITIONS OF KEY TERMS USED IN THIS SURVEY
Accounting, budget, finance, and payroll includes tasks to process payments to and from the LEA,
maintain financial records, manage cash, and produce financial reports.
Information technology includes set-up, maintenance, and support for systems, including computer
hardware, software, and telecommunications.
Administration of personnel, benefits, and human resources includes recruiting, hiring,
enrollment/disenrollment in benefit plans, and other human resource (HR) administration functions. This
does not include the costs of non-HR personnel or the cost of employee benefits (health/dental insurance,
pension/retirement, tuition assistance, etc.).
Purchasing and contracting includes solicitation and review of bids for purchases and contracts,
preparation and negotiation of purchasing agreements and contracts, processing purchase requests and
purchase orders, and managing contracts (other than processing of contractor invoices).
General administration and policy includes the Superintendent and other administration not listed
elsewhere, including the school board.
Custodial and janitorial means routine cleaning, storage, setting up/rearranging furniture, and other
work performed by staff or contractors whose primary work is these activities.
Building operations and maintenance means services of this type not provided by custodial/janitorial
staff, particularly more skilled services (such as heating/ventilation/air conditioning maintenance or
repair).
Refuse disposal, pest control, and other sanitation refers to these services when they are not
performed as part of custodial and janitorial or building operation and maintenance services.
Security includes tasks to ensure the safety of students, LEA personnel, and LEA property.
Utilities include electricity, heating and cooking fuels, water, and sewer services.
Contracted services include contributions for expenses for contracted or purchased services from
private organizations or individuals, including but not limited to pest control services, professional
services (e.g., consulting, training), repairs or maintenance of equipment, or trash removal.
Contributions to LEA-wide worker’s compensation benefits include contributions for benefits
provided to workers who are injured during the course of their employment, either as contributions to an
LEA-wide reserve or a self-insurance fund.
Contributions to LEA-wide post-retirement health benefits include benefits provided to retirees,
including medical, dental, and vision insurance, either as contributions to an LEA-wide reserve or a selfinsurance fund.

SFA On-Site Cost Interview
ICR_DISTRICT = 1 (I.E., HAS AN INDIRECT COST RATE) OR ALLOCPLN = 1 (I.E., HAS ALLOCATION
PLAN)
C11.

I will now review a list of labor costs for support functions and other costs. For each,
please tell me if they are treated as indirect costs in each type of indirect cost rate or plan
for SY 2024-2025.

PROGRAMMER:

DISPLAY ITEMS A-O ON THE SCREEN ONE AT A TIME. INCLUDE THE ROW
HEADERS ON SCREEN (“LABOR COSTS FOR SUPPORT FUNCTIONS” OR
“OTHER COSTS”). ADD SUFFIXES _R,_UR, _UK, and _AP TO COLUMNS,
RESPECTIVELY. DISPLAY COLUMNS ONLY IF CONDITION IS MET.

INTERVIEWER:

FOR EACH ITEM, ASK IF IT IS TREATED AS AN INDIRECT COST FOR EACH
TYPE OF RATE OR PLAN.
Restricted rate

Unrestricted rate

Unknown type rate

Allocation plan

[DISPLAY IF
ICR_has_rr=1]

[DISPLAY IF
ICR_has_ur=1]

[DISPLAY IF
ICR_has_unknown=1]

[DISPLAY IF
AllocPln=1]

YES

DON’T
KNOW

YES

DON’T
KNOW

YES

DON’T
KNOW

YES

DON’T
KNOW

Labor costs for support
functions
a. {IC_Accounting}
Accounting, budget,
finance, and payroll

b. {IC_IT} Information
technology

{IC_HR} Administration of
personnel, benefits, and
human resources

d. {IC_Purchasing}
Purchasing and contracting

e. {IC_Admin} General
administration and policy
(Superintendent’s office,
School Board, etc.)

{IC_Janitor} Custodial and
janitorial

g. {IC_Maint} Building
operations and
maintenance
i.

{IC_Sanit} Refuse disposal,
pest control, and other
sanitation

{IC_Secur} Security

□
□
□
□
□
□
□
□
□

0
0

□
□
□
□
□
□
□
□
□

d
d

□
□
□
□
□
□
□
□
□

1
1

□
□
□
□
□
□
□
□
□

0
0

□
□
□
□
□
□
□
□
□

d
d

□
□
□
□
□
□
□
□
□

1
1

□
□
□
□
□
□
□
□
□

0
0

□
□
□
□
□
□
□
□
□

d
d

□
□
□
□
□
□
□
□
□

1
1

□
□
□
□
□
□
□
□
□

0
0

□
□
□
□
□
□
□
□
□

d
d

□
□
□
□
□
□
□
□
□

SFA On-Site Cost Interview
Restricted rate

Unrestricted rate

Unknown type rate

Allocation plan

[DISPLAY IF
ICR_has_rr=1]

[DISPLAY IF
ICR_has_ur=1]

[DISPLAY IF
ICR_has_unknown=1]

[DISPLAY IF
AllocPln=1]

YES

DON’T
KNOW

YES

DON’T
KNOW

YES

DON’T
KNOW

YES

DON’T
KNOW

Other costs
k.
l.

{IC_Util} Utilities (gas,
electricity, water)

{IC_Cont} Contracted
services (e.g., pest control,
maintenance, trash
collection)

m. {IC_WC} Contributions to
LEA-wide worker’s
compensation benefits

n. {IC_Retire} Contributions to
LEA-wide post-retirement
health benefits

o. {IC_Other} Other (Specify)
1

□
□
□
□
□

PROGRAMMER: IF
IC_[R/UR/UK/AP]_Other=1,
DISPLAY:
{IC_[R/UR/UK/AP]_Other_Spec
ify} What other costs are
treated as indirect costs for
the [restricted rate,
unrestricted rate, unknown
type rate, allocation plan]?
__________________(String
1000)
SOFT CHECK: IF IC_*_Other_Specify = M: Please enter your other response.
C12.

{C_Complete} STATUS SECTION C. PRELIMINARY SFA INDIRECT COST SURVEY.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
__________________________________________________ (STRING (150))

END OF INDIRECT COST SECTION.

Next, I would like to ask you about your SFA’s food service expense statement.

□
□
□
□
□

SFA On-Site Cost Interview

USDA/Food and Nutrition Service
2024–2025 National School Foods Study
Preliminary Food Service Expense Statement – Sections D-F
IF ABSTRACTOR_FI = 2
PREFILL RFIRSTNAME AND RLASTNAME FOR ALL RESPONDENTS ADDED IN INTRODUCTION
AND CONTACT INFORMATION MODULE
D0.

{R_Expense} WHO IS COMPLETING THE MODULE?
SELECT ALL THAT APPLY

[RFIRST NAME1] [RLASTNAME1]............................................................. 1
[RFIRST NAME2] [RLASTNAME2]............................................................. 2
Other ........................................................................................................... 99
PROGRAMMER BOX
IF R_EXPENSE=99, LOOP BACK TO R_FIRSTNAME TO ADD
RESPONDENT.

Preliminary Food Service Expense Statement
ALL
First, thank you for providing a copy of your SFA’s preliminary expense statement prior to
this visit. Members of our team pulled information from this statement and populated a
grid. I am going to pull this pre-filled grid up on my computer and walk through it with you
now to make sure what we have is accurate and complete. I also have a copy of the
expense statement provided for reference.
D1.

{Prelim_ExpPeriod} INTERVIEWER: FOR THIS ITEM, FILL THE SCHOOL YEAR OF THE
PRELIMINARY EXPENSE STATEMENT THAT WAS PROVIDED AND THE DATES THAT IT
COVERED:
I see the expense statement covers the [YYYY-YYYY] school year, and covers [DATE] to
[DATE]. Is that correct?

INTERVIEWER:

FILL DATES ENTERED. IF INCORRECT, OVERWRITE FIELDS WITH THE
CORRECTED DATES.

PERIOD COVERED BY STATEMENT:
|

|/|

| to |

|/|

SFA On-Site Cost Interview
HARD CHECK: Check year falls between 2021-2025. Check that month is 1-12. Check day
is between 1 and 31. If date entered falls outside this range in the “From” field: “Please
enter a value for From between 1/1/2021 and 12/31/2025.” If date entered falls outside this
range in the “To” field: “Please enter a value for To between 1/1/2021 and 12/31/2025.”
HARD CHECK: IF DATE ENTERED FOR “FROM” IS NOT A REAL DATE: The date
entered for From is not a real date.
HARD CHECK: IF DATE ENTERED FOR “TO” IS NOT A REAL DATE: The date entered
for To is not a real date.
I will refer to this as the “reporting period” throughout the rest of the interview.
ALL
D2.

INTERVIEWER: REFER THE RESPONDENT TO HANDOUT 6: EXPENSE CATEGORIES AND
DEFINITIONS.

SFA On-Site Cost Interview
ALL
D3.

I’ll go through each line item in your statement and confirm the category coding with you.
[INTERVIEWER: BEGIN SHARING SCREEN WITH RESPONDENT AND WALK THROUGH
EXPENSE GRID, MAKING CORRECTIONS AS NEEDED]
PROGRAMMER BOX
THE ABSTRACTOR WILL BE ENTERING THIS GRID FIRST AND FILLING IN THE LINE
ITEMS OF THE SFA’s EXPENSE STATEMENT. IN SOME CASES THE ABSTRACTOR
WILL FILL IN COLUMN A AND B. IN OTHER CASES THE ABSTRACTOR WILL NOT BE
ABLE TO FILL IN COLUMN B AND THEY WILL LEAVE A NOTE IN COLUMN C. WHEN
THEY HAVE COMPLETED THEIR ABSTRACTION FOR THE DISTRICT THEY WILL
NEED TO SAVE THEIR ANSWERS AND CLOSE OUT OF THE INSTRUMENT. HIDE
COLUMNS D AND E FOR ABSTRACTORS (ABSTRACTOR_FI=1). MAX NUMBER OF
ROWS ENTERED IS 99 ROWS. GRID WILL DISPLAY EXPANDABLE CATEGORIES
FOR EACH EXPENSE CATEGORY. CLICKING ON THE CATEGORY WILL EXPAND
THE SUBCATEGORIES. CLICKING ON THE CATEGORY AGAIN WILL COLLAPSE
THE SUBCATEGORIES.
THE FIELD INTERVIEWERS WILL NEED TO REOPEN THIS INSTRUMENT AND SEE
THE PREFILLED LINE ITEMS, THE SELECTED CATEGORIES IN COLUMN B AND/OR
THE NOTES IN COLUMN C. DISPLAY READ-ONLY ABSTRACTED EXPENSE
CATEGORY AND ABSTRACTOR NOTE/QUESTION FOR FIELD INTERVIEWERS
(ABSTRACTOR_FI=2). IF THERE ARE NO ABSTRACTED EXPENSE CATEGORIES,
ADD DEFAULT TEXT “NO CATEGORIES CODED” AND ADD INTERVIEWER NOTE:
“INTERVIEWER: SELECT THE ROW THAT YOU WOULD LIKE TO EDIT. SELECT
“ADD A NEW ROW” TO ADD A LINE ITEM. SELECT “DONE EDITING” WHEN YOU
HAVE FINISHED ADDING ALL LINE ITEMS.”
IF FIELD INTERVIEWER MARKS ABSTRACTION CORRECT = NO, THEN DISPLAY
LIST OF EXPENSE CATEGORIES (ALL EXPANDED). ADD A RADIO BUTTON BELOW
LAST CATEGORY LABELED “DELETE LINE ITEM”.
IN COLUMN E: [IF NO CATEGORIES CODED AND “ADD A NEW ROW” IS
SELECTED”] INTERVIEWER: SELECT ALL THAT APPLY. ABSTRACTOR SELECTED
THE FOLLOWING: ABSTRACTOR DID NOT ADD THIS LINE ITEM. Display relevant
[Exp_Line_Item] below “Final expense category”.
IN COLUMN E: [IF LINE ITEM ADDED BY ABSTRACTOR BUT NO CATEGORIES
CODED] INTERVIEWER: ABSTRACTOR DID NOT CODE THIS LINE ITEM. Display
relevant [Exp_Line_Item] below “Final expense category”.

SFA On-Site Cost Interview

D4. Preliminary Food Service Expense Statement Worksheet
INTERVIEWER:

IF ABSTRACTED, CONFIRM THE CATEGORY CODING OF EACH LINE ITEM.
FOR EXAMPLE, “FOR [LINE ITEM NAME], WE THINK IT MIGHT COVER OUR
EXPENSE CATEGORY(IES) OF [ABSTRACTED EXPENSE CATEGORY(IES)].
IS THAT CORRECT?” ALSO ASK ANY CLARIFYING QUESTIONS THAT THE
ABSTRACTOR MAY HAVE ADDED.
IF NOT ABSTRACTED, ASK FOR THE CATEGORY CODING OF EACH LINE
ITEM. FOR EXAMPLE, “FOR [LINE ITEM NAME], WHAT EXPENSE
CATEGORY OR CATEGORIES FROM HANDOUT 6 WOULD YOU SAY THIS
EXPENSE COVERS?”

B.
Abstracted expense
category

E.
Final expense
category

SFA line item name
(E.g., 5030. Supplies –
Lunch) {Exp_Line_Item}

(Select all that apply)

Abstractor
note/question

Abstraction correct

(Select all that apply)

{Exp_Abstr_Cat}

{Exp_Abstr_Note}

{Exp_Abstr_right}

{Exp_Fnl_Cat}

(STRING (100))

[SEE BELOW LIST]

(STRING (200))

 YES
 NO

[SEE BELOW LIST]

FOR ALL SOFT CHECKS BELOW, REPEAT DISPLAY EACH TIME GRID IS
ENCOUNTERED (RATHER THAN ONLY SHOWING AFTER FIRST ITERATION).
SOFT CHECK: PLEASE CONFIRM THAT ALL LINE ITEMS FROM THE EXPENSE
STATEMENT HAVE BEEN ADDED.
SOFT CHECK: IF ANYTHING LEFT BLANK IN COLUMN E (“FINAL EXPENSE
CATEGORY”): PLEASE CODE A FINAL EXPENSE CATEGORY FOR ALL LINE ITEMS.

SFA On-Site Cost Interview

List of categories to use for columns B and E
A.

LABOR
Salaries and wages:

1.
2.
3.

Regular food service employees
Other regular district employees
Temporary employees

Fringe benefits and payroll taxes:

4.
5.
6.
7.
8.
9.
B.

Social security taxes
Unemployment compensation
Workers’ compensation
Health insurance
Retirement contributions
Other benefits

OTHER DIRECT OPERATING COSTS
Supplies and expendable equipment:

1.
2.
3.
4.

Food production supplies and
expendable equipment
Transportation supplies
Office supplies and expendable
equipment
Other supplies and expendable
equipment

Utilities:

5.
6.

Energy
Other utilities

Rent:

7.
8.
9.

Equipment/vehicle rental
Storage space rental
Other space rental

Contracted services/interagency payments:

11.
12.
13.
14.
15.
16.

FSMC fees, etc.
Repairs and maintenance of equipment
Storage
Transportation
Insurance and bond premiums
Other services

Miscellaneous direct operating costs:

17. Communications
18. Travel/miscellaneous
C. EQUIPMENT PURCHASES AND
DEPRECIATION COSTS
Equipment purchase:

1.
2.
3.

Kitchen equipment
Motor vehicles
Other equipment

Equipment depreciation:

4.
5.

Cafeteria/kitchen equipment depreciation
Other equipment depreciation

D. INDIRECT COSTS
Time period:

1.
2.

Indirect costs for expense period
Indirect costs for prior year(s)

E. PURCHASED FOODS
Type:

1.
2.

Purchased food inventory
USDA Foods, including DoD Fresh,
discounts and rebates, storage and
transportation, and the Unprocessed Pilot

10. Professional services
Abstraction incorrect
DELETE LINE ITEM

SOFT CHECK: IF “DELETE LINE ITEM” IS SELECTED: This will completely DELETE this
row of the expense grid. Please click NEXT to confirm or uncheck the delete option below.
HARD CHECK: IF DUPLICATE LINE ITEM NAMES ARE ENTERED: You have entered
line item [FILL LINE ITEM] more than once. Delete the duplicate or consolidate into one
line.

SFA On-Site Cost Interview

IF ABSTRACTOR_FI = 1 (I.E., ONLY IF ABSTRACTOR)
D5.

{D5} Abstraction guidance for FI:

ABSTRACTOR:

INCLUDE OVERALL SUCCESS OF ABSTRACTION (E.G., GENERAL
PROPORTION OF ITEMS ABSTRACTED, ANY OVERARCHING CONCERNS)
AND SHORT DESCRIPTION OF LAYOUT OF EXPENSE STATEMENT

____________________________________________________ (STRING (1000))
PROGRAMMER BOX
TRANSFER TEXT TO SMS

IF ABSTRACTOR_FI = 1 (I.E., ONLY IF ABSTRACTOR)
D6.

{Exp_Abstr_Comp} Abstraction complete
YES ............................................................................................................. 1
NO ............................................................................................................... 0

PROGRAMMER BOX
IF Exp_Abstr_Comp = 1 (ABSTRACTION IS COMPLETE), POPULATE COLUMN D=NO
FOR ANY LINE ITEMS WITH COLUMN B BLANK, LOCK COLUMNS B AND C (DO NOT
ALLOW CHANGES, BUT KEEP THEM VISIBLE), SET FLAG TO ABSTRACTION IS
COMPLETE IN SMS
PROGRAMMER BOX
FOR ANY ITEMS WITH COLUMN D=YES, COPY VALUE FROM COLUMN C TO
COLUMN E.
PROGRAMMER BOX
AFTER ALL CATEGORIES COVERED, DISPLAY FOLLOWING TABLE FOR
CONFIRMATION, POPULATING FROM D4. ALLOW A LINK BACK TO LINE ITEMS TO
EDIT CATEGORY.

SFA On-Site Cost Interview

D7.

Preliminary Food Service Expense Statement Review Grid

Now I will walk through each expense category to confirm it is fully covered by the line items.
INTERVIEWER:

SHARE SCREEN. IF LINE ITEM CODED IN COLUMN A, ASK IF THE
EXPENSE CATEGORY IS ALSO INCLUDED SOMEWHERE ELSE. FOR
EXAMPLE, "FOR [EXPENSE CATEGORY], WE HAVE THAT COVERED IN
[LINE ITEM(S)]. DOES THE SFA HAVE ANY OTHER COSTS FOR THIS
CATEGORY, EITHER DOCUMENTED SOMEWHERE OTHER THAN YOUR
EXPENSE STATEMENT OR FOR WHICH YOU'RE CHARGED INDIRECTLY
OR DON'T PAY FOR AT ALL?"
IF NO LINE ITEM CODED IN COLUMN A, ASK WHY THE EXPENSE
CATEGORY IS NOT INCLUDED ON THE EXPENSE STATEMENT. FOR
EXAMPLE, "WE DIDN'T CODE ANY LINE ITEMS TO THIS CATEGORY. IS
THAT BECAUSE THE SFA DOESN'T USE THESE SERVICES, OR ARE THE
COSTS FOR THIS COVERED SOMEWHERE ELSE, SUCH AS ON A
SEPARATE DOCUMENT, COUNTED AS INDIRECT COSTS, OR PAID FOR BY
ANOTHER ENTITY?"

Expense Category

A.
Which line item(s) contains this
cost?

[FILL VARIABLES FROM D4]

{Non_Expense_Rprt_Rsn}

A. LABOR
Salaries and wages
1.

Regular food service
employees

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Other regular district
employees

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Temporary employees

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Fringe benefits and payroll taxes
4.

Social security taxes
(including Medicare and
FICA)

 SFA DOES NOT HAVE COST

Unemployment
compensation
(government benefit)

 SFA DOES NOT HAVE COST

 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

SFA On-Site Cost Interview

Expense Category
6.

A.
Which line item(s) contains this
cost?

[FILL VARIABLES FROM D4]

{Non_Expense_Rprt_Rsn}

Worker’s compensation
(private insurance)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Health insurance

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Retirement contributions
(e.g., pensions)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Other benefits (life
insurance, disability
insurance, sick leave,
long-term disability, etc.)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

B. OTHER DIRECT OPERATING COSTS
Supplies and expendable equipment
1.

Food production supplies
and expendable
equipment

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Transportation supplies
(gas, grease, oil, tires,
etc.)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Office supplies and
expendable equipment

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Other supplies and
expendable equipment

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Utilities
5.

Energy

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______

SFA On-Site Cost Interview

Expense Category

A.
Which line item(s) contains this
cost?

[FILL VARIABLES FROM D4]

{Non_Expense_Rprt_Rsn}
 OFF-BUDGET

Other utilities (water,
sewer)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Rent
7.

Equipment/vehicle rental

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Storage space rental

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Other space rental

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Contracted services/interagency payments
10. Professional services

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

11. Food service management
company fees, etc.

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

12. Repairs and maintenance
of equipment

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

13. Storage

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

SFA On-Site Cost Interview

Expense Category

A.
Which line item(s) contains this
cost?

[FILL VARIABLES FROM D4]

{Non_Expense_Rprt_Rsn}

14. Transportation

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

15. Insurance and bond
premiums

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

16. Other contracted services

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Miscellaneous direct operating costs
17. Communications

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

18. Travel/miscellaneous

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

SFA On-Site Cost Interview

Preliminary Food Service Expense Statement
A.

B.
(IF LINE ITEM CODED IN A)
Is any of this category also included
somewhere else?
(IF NO LINE ITEM CODED)

Cost Category

Which line item(s) contains this
cost?
[FILL VARIABLES FROM D4]

Why is this category not included on the
expense report?
{Non-Expense_Report_Rsn}

C. EQUIPMENT PURCHASES AND DEPRECIATION COSTS
Equipment purchases
1.

Kitchen equipment

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Motor vehicles

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Other equipment

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Equipment depreciation
4.

Cafeteria/kitchen

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Other

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

SFA On-Site Cost Interview
A.

B.
(IF LINE ITEM CODED IN A)
Is any of this category also included
somewhere else?
(IF NO LINE ITEM CODED)

Cost Category

Which line item(s) contains this cost?
[FILL VARIABLES FROM D4]

Why is this category not included on
the expense report?
{Non-Expense_Report_Rsn}

D. INDIRECT COSTS
1.

Indirect costs for period
covered by statement

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

Indirect costs for prior
school year(s)

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

E. PURCHASED FOODS
1.

Purchased food
inventory

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

USDA Foods, including
USDA DoD Fresh,
discounts and rebates,
storage and
transportation, and the
Unprocessed Pilot

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Name of doc: _______
 OFF-BUDGET

FOR THE FOLLOWING SOFT CHECK, REPEAT DISPLAY EACH TIME GRID IS
ENCOUNTERED (RATHER THAN ONLY SHOWING AFTER FIRST ITERATION).
SOFT CHECK: IF NO LINE ITEM CODED IN COLUMN A AND NO RESPONSE OPTION(S)
SELECTED IN COLUMN B: Please select a response option(s) in column(s) B_1 – B_4 for all
expense categories that don’t have a line item coded in column A.
D8.

{D_Complete} STATUS SECTION D. PRELIMINARY FOOD SERVICE EXPENSE STATEMENT.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
__________________________________________________ (STRING (150))

SFA On-Site Cost Interview
ALL
INTERVIEWER: STOP SHARING SCREEN.

SECTION E: FOOD EXPENSES
E_INTRO:

E1.

Thank you for confirming the data in the expense statement. Now I want
to ask you a few questions about food expenses.

{Food_report_type} Does the expense for purchased food reported reflect the value of food
received or food used during the reporting period?
PROBE:

The value received is called cash-based reporting and the value used is called
accrual-based reporting. Accrual-based reporting represents the value of the
food used during the period regardless of when it was purchased.

VALUE RECEIVED (CASH) ....................................................................... 1
VALUE USED (ACCRUAL) ........................................................................ 2

GO TO E3

OTHER (Specify) How is purchased food reported?.............................. 3
__________________________________________________ (STRING (50))
FOOD_RPT_TYPE = 1 OR 3
E2.

{Food_val_change} Is the value of the purchased food inventory at the start and end of the
2024-2025 school year, or the change in the value of the inventory over the year,
documented or reported?
PROBE:

Say yes if the change in value is not directly reported, but can be calculated by
reported starting and ending inventory values.

YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO E4

FOOD_VAL_CHANGE = 1 OR FOOD_RPT_TYPE = 2
E3.

{Food_val_chng_rpt} Is it reported on this expense statement or on a separate document?
ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2

SFA On-Site Cost Interview

FOOD_VAL_CHNG_RPT = 1
E3a.

{Food_val_chng_lineitem} Which line item?

PROGRAMMER:

FILL ANY LINE ITEMS CODED TO E1: PURCHASED FOOD INVENTORY IN
COLUMN E (FINAL EXPENSE CATEGORY) OF D4 (WORKSHEET) AND
PRESENT THEM AS RESPONSE OPTIONS IN ADDITION TO OTHER (SPECIFY)
BOX. RESPONSE OPTIONS SHOULD BE “SELECT ALL THAT APPLY.”

{Food_val_chng_doc} What is the name of the document?
_____________________________(STRING (150))

ALL
E4.

{USDA_Food_Prelim} Does this SFA receive any USDA Foods, including USDA DoD Fresh
or products via the Unprocessed Pilot Fresh Fruits and Vegetable Pilot?
YES ............................................................................................................ 1
NO ............................................................................................................... 0

GO TO SECTION F

USDA_FOOD_PRELIM = 1
E5.

{USDA_value} Does the expense for purchased food reported on the expense statement
include the value of USDA Foods received by the SFA?
IF NEEDED:

THIS INCLUDES USDA DOD FRESH AND UNPROCESSED PILOT FRUITS
AND VEGETABLES.

YES ............................................................................................................. 1

GO TO E13

NO ............................................................................................................... 0
USDA_VALUE = 0
E6.

{USDAval_rpt_prelim} Is the value of USDA Foods received by the SFA documented or
reported?
IF NEEDED:

THIS INCLUDES USDA DOD FRESH AND UNPROCESSED PILOT FRUITS
AND VEGETABLES.

YES ............................................................................................................. 1

SFA On-Site Cost Interview
NO ............................................................................................................... 0

GO TO E13

SFA On-Site Cost Interview

USDAVAL_RPT_PRELIM = 1
E7.

{USDAvalue_rpt} Is the value of USDA Foods received by the SFA reported on the expense
statement or on a separate document?
IF NEEDED:

THIS INCLUDES USDA DOD FRESH AND UNPROCESSED PILOT FRUITS
AND VEGETABLES.

ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2
USDAVALUE_RPT = 1
E7a.

{USDAVALUE_lineitem} Which line item?

PROGRAMMER:

FILL ANY LINE ITEMS CODED TO E2: USDA FOODS IN COLUMN E (FINAL
EXPENSE CATEGORY) OF D4 (WORKSHEET) AND PRESENT THEM AS
RESPONSE OPTIONS IN ADDITION TO OTHER (SPECIFY) BOX. RESPONSE
OPTIONS SHOULD BE “SELECT ALL THAT APPLY.”

{USDAVALUE_doc} What is the name of the document?
_____________________________(STRING (150))

USDAVAL_RPT_PRELIM = 1
E8.

{USDAvalue_Type} Does the reported expense for USDA Foods reflect the value of food
received or value of food used during the reporting period?
PROBE:

IF NEEDED:

THIS INCLUDES USDA DOD FRESH AND UNPROCESSED PILOT FRUITS
AND VEGETABLES.

VALUE RECEIVED (CASH) ....................................................................... 1
VALUE USED (ACCRUAL) ......................................................................... 2

GO TO E11

OTHER (Specify) How is USDA Foods value reported? ........................ 3
_____________________________________________________________ (STRING (50))

SFA On-Site Cost Interview

USDAVALUE_TYPE= 1 OR 3
E9.

{USDAval_change} Is the value of the USDA Foods inventory at the start and end of the
2024-2025 school year, or the change in the value of the inventory over the year,
documented or reported?
PROBE:

Say yes if the change in value is not directly reported, but can be calculated by
reported starting and ending inventory values.

IF NEEDED:

THIS INCLUDES USDA DOD FRESH AND UNPROCESSED PILOT FRUITS
AND VEGETABLES.

GO TO E11

ASK IF USDAVAL_CHANGE = 1
E10.

{USDAval_chng_rpt} Is the change in value (or start and ending values) of the USDA Foods
inventory over the year reported on the expense statement or on a separate document?
IF NEEDED:

THIS INCLUDES USDA DOD FRESH AND UNPROCESSED PILOT FRUITS
AND VEGETABLES.

ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2
USDAVAL_CHNG_RPT = 1
E10a. {USDAval_chng_lineitem} Which line item?
PROGRAMMER:

_____________________________(STRING (150))
SOFT CHECK: IF OTHER (SPECIFY) CHECKBOX SELECTED BUT NO RESPONSE PROVIDED:
PLEASE PROVIDE AN ANSWER IN THE SPECIFY BOX, OR CLICK “NEXT” TO MOVE TO THE
NEXT QUESTION.
USDAVAL_CHNG_RPT = 2
E10b. {USDAval_chng_doc} What is the name of the document?
_____________________________(STRING (150))

SFA On-Site Cost Interview

USDAVAL_RPT_PRELIM = 1
E11.

{USDAval_IncDisc} Does the amount documented include the value of discounts or rebates
received for purchases of processed foods made from USDA Foods?
YES ............................................................................................................. 1

GO TO E13

NO ............................................................................................................... 0
NOT APPLICABLE...................................................................................... N

GO TO E13

USDAVAL_INCDISC = 0
E12.

{USDAval_DisRpt} Is the value of these discounts or rebates documented or reported?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

USDAVAL_DISRPT = 1
E12a. {USDAval_DisRpt_type} Is the value of these discounts or rebates reported on the expense
statement or on a separate document?
ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2
USDAVAL_DISRPT_TYPE = 1
E12b. {USDAval_dis_lineitem} Which line item?
PROGRAMMER: FILL ANY LINE ITEMS CODED TO E2: USDA FOODS IN COLUMN E (FINAL
EXPENSE CATEGORY) OF D4 (WORKSHEET) AND PRESENT THEM AS RESPONSE OPTIONS IN
ADDITION TO OTHER (SPECIFY) BOX. RESPONSE OPTIONS SHOULD BE “SELECT ALL THAT APPLY.”
_____________________________(STRING (150))
SOFT CHECK: IF OTHER (SPECIFY) CHECKBOX SELECTED BUT NO RESPONSE PROVIDED:
PLEASE PROVIDE AN ANSWER IN THE SPECIFY BOX, OR CLICK “NEXT” TO MOVE TO THE
NEXT QUESTION.
USDAVAL_DISRPT_TYPE = 2
E12c. {USDAval_dis_doc} What is the name of the document?
_____________________________(STRING (50))

SFA On-Site Cost Interview
USDA_FOOD_PRELIM = 1
E13.

{USDA_storage} Did the State charge the SFA for any costs associated with the storage,
transportation, or processing of USDA Foods received by the SFA?
IF NEEDED:

THIS INCLUDES USDA DOD FRESH AND UNPROCESSED PILOT FRUITS
AND VEGETABLES.

YES ............................................................................................................ 1
NO ............................................................................................................... 0

GO TO SECTION F

USDA_STORAGE = 1
E14.

{USDA_storage_lineitem} Do these charges appear as a separate line item on the SFA
expense statement?
YES ............................................................................................................ 1

GO TO SECTION F

NO ............................................................................................................... 0
USDA_STORAGE_LINEITEM = 0
E15.

{USDA_storage_ded} Were these charges deducted from meal reimbursements that were
due to the SFA?
YES ............................................................................................................. 1

GO TO SECTION F

NO ............................................................................................................... 0
USDA_STORAGE_DED = 0
E16.

{USDA_storage_Act} How are these charges accounted for?
_____________________________(STRING (200))

E17.

{E_Complete} STATUS SECTION E. FOOD EXPENSES.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
__________________________________________________ (STRING (150))

SFA On-Site Cost Interview

SECTION F: UTILITIES AND EQUIPMENT SUPPLEMENT
ALL
In this section, we will collect information about food service utilities and equipment depreciation
that are not available in your expense statement or in your SFA’s indirect cost rate, if applicable.
F1.

{unreprt_util} Does food service use any utilities that are not directly or indirectly charged
to the food service account?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO F5

UNREPRT_UTIL = 1
PREFILL WITH SAMPLED SCHOOL NAMES
F2.

{unreprt_util_kitch} We will call these “unreported” utility costs because they are not
directly or indirectly charged to the food service account. By the time of our follow-up
interview, will you be able to provide actual or estimated costs for utilities that were not
directly or indirectly charged for the sampled kitchens for the 2024-2025 school year?
As a reminder, the kitchens selected for this study are in the following schools:

SAMPLED KITCHENS: [SCHOOL1, SCHOOL2, SCHOOL3, ETC]
YES ............................................................................................................. 1

GO TO F4

NO ............................................................................................................... 0
UNREPRT_UTIL_KITCH = 0
F3.

{unreprt_util_SFA} Will you be able to provide actual or estimated unreported utility costs
for the SFA overall for the 2024-2025 school year?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO F5

UNREPRT_UTIL_SFA = 1 OR UNREPRT_UTIL_KITCH = 1
F4.

{unreprt_util_doc} What is the name of the documentation you will reference to provide this
information?
NAME OF DOCUMENT: _____________________________(STRING (100))

SFA On-Site Cost Interview
ALL
F5.

{equip_owner} Is major food service equipment such as ranges, refrigerators, or delivery
vans, owned by the school district or SFA, leased by the school district or SFA, provided
by a food service management company, or supplied to the school district through other
means?
CODE ALL THAT APPLY
SCHOOL DISTRICT OR SFA OWNS MAJOR EQUIPMENT .................... 1
SCHOOL DISTRICT OR SFA LEASES MAJOR EQUIPMENT.................. 2
FOOD SERVICE MANAGEMENT COMPANY PROVIDES MAJOR
EQUIPMENT ............................................................................................... 3
OTHER (Specify): ....................................................................................... 4
__________________________________________________ (STRING (200))
DON’T KNOW ............................................................................................... d
REFUSED ................................................................................................... r

EQUIP_OWNER = 1, 4, OR D (I.E.,SCHOOL DISTRICT DOES NOT LEASE OR RECEIVE MAJOR
EQUIPMENT FROM THE FSMC).
F6.

{equip_chrg_FSA} Are all of the costs for food service equipment depreciation charged to
the school food service account as either a direct charge or in indirect costs?
YES ............................................................................................................. 1

GO TO END OF
EXPENSE STATEMENT

NO ............................................................................................................... 0
EQP_CHRG_FSA = 0
F7.

{equip_deprec_kitch} We will call these “unreported” equipment depreciation costs because
they are not directly or indirectly charged to the food service account. By the time of our
follow-up interview, will you be able to provide actual or estimated unreported equipment
depreciation costs for the sampled kitchens for the 2024-2025 school year?
PROBE:

Here we are just interested in the equipment depreciation costs that were not
directly or indirectly charged to the SFA. We collect direct and indirect charges
separately.

As a reminder, the kitchens selected for this study are in the following schools:
[SCHOOL 1, SCHOOL 2, SCHOOL 3, ETC]
YES ............................................................................................................. 1

GO TO F10

NO ............................................................................................................... 0

SFA On-Site Cost Interview

EQUIP_DEPREC_KITCH = 0
F8.

{equip_deprec_SFA} Will you be able to provide actual or estimated unreported equipment
depreciation costs for the SFA overall for the 2024-2025 school year?
YES ............................................................................................................. 1

GO TO F10

NO ............................................................................................................... 0
EQUIP_DEP_SFA = 0
F9.

{equip_purchaseprice} Will you be able to provide the initial purchase price for food service
equipment in any of the sampled kitchens or the SFA overall?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO END

EQUIP_DEPREC_KITCH = 1, EQUIP_DEPREC_SFA = 1, OR IF EQUIP_PURCHASEPRICE = 1
F10.

{eqp_unreport_cost_doc} What is the name of the documentation you will reference to
provide this information?
_____________________________(STRING (200))

F11.

{F_Complete} STATUS SECTION F. UTILITIES AND EQUIPMENT SUPPLEMENT.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
__________________________________________________ (STRING (150))

END OF PRELIMINARY EXPENSE STATEMENT.
This concludes our preliminary review of your SFA’s expenses. When the final food service
expense statement for the 2024-2025 school year is available, we will review that statement with
you by telephone or in a virtual meeting next fall to ask some follow-up questions. In the next
section, I am going to ask you about staff time and salaries for people who work on food service
activities but are not paid from the food service account.

PROGRAMMER BOX
SKIP SECTION IF LIMITED OA OR RESPONDENT IS FSMC.

SFA On-Site Cost Interview

USDA/Food and Nutrition Service
2024–2025 National School Foods Study
Off-Budget Staff Salary and Time Allocation Grid – Section G
PREFILL RFIRSTNAME AND RLASTNAME FOR ALL RESPONDENTS ADDED IN INTRODUCTION
AND CONTACT INFORMATION MODULE
G0.

{R_OBStaff} WHO IS COMPLETING THE MODULE?
SELECT ALL THAT APPLY

[RFIRST NAME1] [RLASTNAME1]............................................................. 1
[RFIRST NAME2] [RLASTNAME2]............................................................. 2
Other ........................................................................................................... 99
PROGRAMMER BOX
IF R_OBSTAFF=99, LOOP BACK TO R_FIRSTNAME TO ADD
RESPONDENT.

OFF-BUDGET STAFF INTERVIEW
In this part of the interview, we will talk about the labor or other costs that support central
food service operations but are paid out of a non-food service account. These are costs
that are not charged as direct costs nor included in the school district’s indirect cost rate.
We will refer to these as “off-budget costs.”
First, we need to identify if the costs for the functions that support central food service
operations are treated as direct costs, indirect costs, or handled some other way. If the
food service department does not use a particular support function, let me know. I will
take into account what you have already told me about indirect costs charged to the food
service account and will just ask for confirmation on these items.
INTERVIEWER:

REFER THE RESPONDENT TO HANDOUT 7: DEFINITIONS FOR SUPPORT
FUNCTION COST GRID

SFA On-Site Cost Interview

PROGRAMMER BOX
PREFILL RESPONSE FROM STATE AGENCY INDIRECT COST
SURVEY ACCOUNTINGIC-MEDICALIC (C3A-M), UNRESTRICTED IF
AVAILABLE, ELSE RESTRICTED, TO G1A-M, COLUMN IC.
E.G., IF ACCOUNTINGIC_U=1 (UNRESTICTED) ON SAICS, THEN
ACCOUNTING_IC=1.
G1.

For each of the following tasks, if they are performed in support of central food service,
are the costs associated with this task charged directly to food service, are they part of the
school district’s indirect cost rate, or are they charged somewhere else?

INTERVIEWER:

IF RESPONSE IS PRE-FILLED FROM STATE AGENCY INDIRECT COST
SURVEY, JUST CONFIRM RESPONSE. “ACCORDING TO MY INFORMATION,
THE COSTS ASSOCIATED WITH THIS TASK ARE PART OF THE SCHOOL
DISTRICT’S INDIRECT COST RATE. IS THAT CORRECT?”

How handled codes:
DC = direct SFA charge; IC = included in indirect cost rate/other cost allocation plan; OB = off-budget cost

How handled?

NonApplica
ble

(SELECT ALL THAT APPLY)

Task in Support of Central Food Service
a.

{Supp_[DC,IC,OB]_Accounting} Accounting,



{Supp_[DC, IC, OB]_DataProc} Information



{Supp_[DC, IC, OB]_HR} Administration of



{Supp_[DC, IC, OB]_Purchasing} Purchasing



budget, finance, and payroll
technology

personnel, benefits, and human resources
and contracting

{Supp_[DC, IC, OB]_Admin} General

{Supp_[DC, IC, OB]_Janitor} Custodial and



{Supp_[DC, IC, OB]_Maint} Building operations



{Supp_[DC, IC, OB]_Vehic} Equipment and



{Supp_[DC, IC, OB]_Sanit} Refuse disposal, pest



administration and policy (Superintendent’s office,
School Board, etc.)
janitorial

and maintenance

vehicle operations and maintenance

control and other sanitation

SFA On-Site Cost Interview

{Supp_[DC, IC, OB]_Secur} Security



{Supp_[DC, IC, OB]_Storag} Storage and



{Supp_[DC, IC, OB]_Uniform} Providing and



transportation of goods
maintaining uniforms

m. {Supp_[DC, IC, OB]_Medical} Medical/health
services and supplies

SFA On-Site Cost Interview

OFF-BUDGET STAFF ROSTER INTRODUCTION
GROUP=(3 OR FOA) AND ISFSMC=0 AND ANY SUPP_OB*=1 (I.E., THEY REPORTED HAVING OFF-BUDGET LABOR IN G1)
G2.

Now I would like to get information on the jobs and costs of the school district staff and employees of other agencies who
provide the support functions we have just discussed. I want to list staff whose labor we have identified as “off-budget.”
These are the labor costs that are neither charged directly to the food service account nor included in the indirect cost rate.
These could be school district staff or other government agency staff. We will not discuss any costs incurred at the school level
by non-food service school staff because we will get this information during interviews with the principals of the sampled
schools. We will also not discuss the labor costs that are included in the district’s indirect cost rate or allocation plan.
For the next set of questions, we need to account for every person that works on food service activities whose salary, at least in
part, is not charged to the SFA’s budget. Staff should be listed by title or position.

INTERVIEW NOTE:

REFER TO HANDOUT 8: OFF-BUDGET FOOD SERVICE STAFF INTERVIEW GUIDE AND HANDOUT 9: OFFBUDGET STAFF SALARY GRID

SFA On-Site Cost Interview
GROUP=(3 OR FOA) AND ISFSMC=0 AND ANY SUPP_OB*=1 (I.E., THEY REPORTED HAVING OFF-BUDGET LABOR IN G1)
SHOW GRID ON ONE PAGE. DISPLAY 20 ROWS BUT ALLOW THE INTERVIEWER TO ADD AN ADDITIONAL 30 ROWS.

PROGRAMMER NOTE: NOTES LEFT IN COLUMN 17 SHOULD BE CARRIED THROUGH TO THE NEXT 2 GRIDS. NOTES
SHOULD REMAIN EDITABLE ON ALL GRIDS.
G3.

Let’s start with [FILL WITH THE FIRST SELECTED FUNCTION FROM G1 = OB]. I can group staff with the same position together
if the following three conditions are met: they work the same number of hours per week, they work the same number of weeks
per year, and they work the same amount of time on central food service activities throughout the year. If these are not all true
for the staff group, I will collect their salary information separately. As we go through each type of staff, please let me know if
they can be grouped together.

INTERVIEWER: COLUMN NUMBERS CORRESPOND TO QUESTIONS IN HANDOUT 8.
INTERVIEWER NOTE: PROMPT THE RESPONDENT TO RUN THROUGH EACH OF THE FUNCTIONS ENTERED: [FILL ALL OTHER
FUNCTIONS = OB]

OFF-BUDGET STAFFING GRIDS
PART 1: OFF-BUDGET STAFF SALARY GRIDS
(1)

Title/ Position {OBTitle}

E.g. Accountant

(2)

Number of staff
{OBStaffCount[150]}
3

(3)

Department
{OBDept[150]}

•



District
Nondistrict

(4)

Total paid hours/
week
{OBHoursPerWeek[150]}
40
hrs/wk

(5)

(6)

(17)

Total paid time/year
{OBTimePerYear[1-50];
OBUnitPerYear[1-50]}

Total off-budget
central food
service hours
{OBTotalTime[150];
OBTotalUnit[1-50]}

Notes



Days



Weeks
Months

40
hrs per
Per year




Week
Month
Year

SFA On-Site Cost Interview

(1)

Title/ Position {OBTitle}

(2)

(3)

Number of staff
{OBStaffCount[150]}

RANGE 1-99

Department
{OBDept[150]}




District
Nondistrict

(4)

Total paid hours/
week
{OBHoursPerWeek[150]}

hrs/wk

(5)

(6)

(17)

Total paid time/year
{OBTimePerYear[1-50];
OBUnitPerYear[1-50]}

Total off-budget
central food
service hours
{OBTotalTime[150];
OBTotalUnit[1-50]}

Notes

RANGE 0-84

Days
Weeks
Months

Per year

hrs per

RANGE 0-365





Week
Month
Year

FOR ALL SOFT CHECKS BELOW, REPEAT DISPLAY EACH TIME GRID IS ENCOUNTERED (RATHER THAN ONLY SHOWING AFTER
FIRST ITERATION).
SOFT CHECK: IF ANY VALUES EXCEPT NOTES FIELD ARE MISSING: At least one value is missing. Enter the missing value to
continue.
HARD CHECK: IF OBTITLE IS THE SAME IN MORE THAN ONE ROW, REGARDLESS OF UPPER OR LOWER CASE LETTERS; The same
title or position name cannot be used in more than one row. Please revise the title or position names before you proceed.
HARD CHECK: IF OBUNITPERYEAR=1 (DAYS) AND OBTIMEPERYEAR>365; For row <>, total paid time per year must be
between 1 and 365 days per year.
HARD CHECK: IF OBUNITPERYEAR=2 (WEEKS) AND OBTIMEPERYEAR>52; For row <>, total paid time per year must be
between 1 and 52 weeks per year.
HARD CHECK: IF OBUNITPERYEAR=3 (MONTHS) AND OBTIMEPERYEAR>12; For row <>, total paid time per year must be
between 1 and 12 months per year.
HARD CHECK: IF OBTOTALUNIT=1 (WEEK) AND OBTOTALTIME>OBHOURSPERWEEK; Total off-budget central food service hours per
week cannot exceed total paid hours per week.

SFA On-Site Cost Interview
SOFT CHECK: ALL RESPONDENTS WHEN GOING TO NEXT SCREEN; Please confirm that we
covered all staff who work on food service activities in the following support functions: [list
items=off-budget costs from G1 grid]

GROUP=(3 OR FOA) AND ISFSMC=0 AND ANY SUPP_OB*=1 (I.E., THEY REPORTED HAVING OFF-BUDGET LABOR IN G1)
G4.

I will now ask questions 7 and 8 on Handout 8 for each person, title, or position.

PROGRAMMER: SHOW GRID ON ONE SCREEN. POPULATE ROW WITH JOB TITLES COLLECTED AT OBTITLE. FOR ALL ROWS,
POPULATE COLUMN 2 WITH NUMBER OF STAFF FROM OBSTAFFCOUNT. ALLOW UP TO 20 ROWS IN GRID.
PROGRAMMER: IF OBSTAFFCOUNT = 1, DEACTIVATE COLUMNS 7B AND 8B FOR ROW (I.E., IF THERE IS ONLY ONE STAFF MEMBER
IN POSITION, ONLY ALLOW ENTRY INTO LOW SALARY/BENEFITS COLUMN.)
(1)

Title/Position
{OBTitle}

E.g. Accountant

(2)

(7a)

(7b)

(8a)

[ONLY ALLOW ENTRY IF COL2>1]

High
fringe
benefits/
year
{OBHighFri
nge[1-50]}

$35,000

Number
of staff
{OBStaff
Count}

(Low) Salary/Wage {OBLowSalary[1-50];
OBUnitLowSalary[1-50]}

High Salary/Wage {OBHighSalary[1-50];
OBUnitHighSalary[1-50]}

(Low)
Fringe
benefits/
year
{OBLowFri
nge[1-50]}

$________40,000_______ per

$________65,000_______ per

$5,000






Hour
Week
Every two weeks
Two times a month



Month
Year






Hour
Week



Month

per year

(8b)
[ONLY
ALLOW
ENTRY IF
COL2>1]

per year

Year

Every two weeks
Two times a month

(17)

Notes

SFA On-Site Cost Interview
(1)

Title/Position
{OBTitle}

A. [FILL {OBTitle[150]}]

(2)

Number
of staff
{OBStaff
Count}

[FILL
{OBStaf
fCount[
1-50]}

(7a)

(7b)

(8a)

(8b)
[ONLY
ALLOW
ENTRY IF
COL2>1]

[ONLY ALLOW ENTRY IF COL2>1]

High
fringe
benefits/
year
{OBHighFri
nge[1-50]}

(Low) Salary/Wage {OBLowSalary[1-50];
OBUnitLowSalary[1-50]}

High Salary/Wage {OBHighSalary[1-50];
OBUnitHighSalary[1-50]}

(Low)
Fringe
benefits/
year
{OBLowFri
nge[1-50]}

$ _____________________ per

$______

RANGE 0100,000

RANGE 0-300,000






Hour
Week
Every two weeks
Two times a month




Month
Year

RANGE 0-500,000






Hour
Week




Month
Year

per year

Every two weeks
Two times a month

FOR ALL SOFT CHECKS BELOW, REPEAT DISPLAY EACH TIME GRID IS ENCOUNTERED (RATHER THAN ONLY SHOWING AFTER
FIRST ITERATION).
SOFT CHECK: IF ANY VALUES EXCEPT NOTES FIELD ARE MISSING: For row <>, at least one value is missing. Enter the
missing value to continue.
HARD CHECK: IF ANY VALUES IN OBLOWSALARY GREATER THAN 300,000; For row <>, low salary must be between $0
and $300,000.
HARD CHECK: IF ANY VALUES IN OBHIGHSALARY GREATER THAN 500,000; For row <>, high salary must be between $0
and $500,000.
HARD CHECK: IF ANY VALUES IN OBLOWFRINGE GREATER THAN 100,000; For row <>, low fringe benefits must be
between $0 and $100,000.
HARD CHECK: IF ANY VALUES IN OBHIGHFRINGE GREATER THAN 100,000; For row <>, high fringe benefits must be
between $0 and $100,000.
HARD CHECK: IF OBHIGHSALARY>, please enter at least an
activity name to continue.
SOFT CHECK: IF PGPERIODSPER NOT SAME AS PGHRSPER: Please confirm that this activity is done every [PGhrsper]
for [PGperiods] [PGperiodsper]s. If not, please answer in number of [PGhrsper]s. [For example: “Please confirm this activity
is done every day for 16 weeks. If not, please answer in number of days.”]
SOFT CHECK: IF ANY VALUES (ASIDE FROM PGACTIVITY) ARE MISSING; At least one value is missing. Enter the
missing value to continue.
HARD CHECK: IF PGhrsper = M and PGperiodsper = D or W; You entered hours per month for [PGTitle]. The number
of periods must be months (cannot be days or weeks).
HARD CHECK: IF PGhrsper = W and PGperiodsper = D; You entered hours per week for [PGTitle]. The number of
periods must be weeks or months (cannot be days).
HARD CHECK: IF PGperiods > 365 days; For row <>, total paid time per year must be between 1 and 365
days per year.
HARD CHECK: IF PGperiods > 52 weeks; For row <>, total paid time must be between 1 and 52 weeks per
year.
HARD CHECK: IF PGperiods > 12 months; For row <>, total paid time per year must be between 1 and 12
months per year.
SOFT CHECK: IF PGhours > 8 hours per day, 40 hours per week, 184 hours per month, or 2088 hours per year; For row
<>, please confirm that [PGTitle] regularly works overtime (hours per period exceeds normal working
hours) on this activity.
SOFT CHECK: IF GRID LEFT COMPLETELY BLANK: Please fill in the grid for non-food service staff who do this activity.
Thank you for completing the Off-Budget District Staff interview.
G7.

{G_Complete} STATUS SECTION G. OFF-BUDGET STAFF SALARY AND TIME ALLOCATION GRID.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
__________________________________________________ (STRING (150))

END OF SURVEY.

Those are all of my questions for you today. Thank you for taking the time to complete these interviews with me. Your participation is
vital to the success of the National School Foods Study. We may contact you later if we have follow-up questions.

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

Contents
HANDOUT 1: Food Vendor Documents .................................................................................................. 1
HANDOUT 2: List of Foods for SFA Food Cost Worksheet .................................................................... 2
HANDOUT 3: Central Food Service Staff Interview Guide ..................................................................... 3
HANDOUT 4: Central Food Service Staff Salary Grid (A) and Staff Allocation Grid (B) ...................... 5
HANDOUT 5: Central Food Service Activities List ................................................................................. 6
HANDOUT 6: Expense Categories and Definitions ................................................................................. 7
HANDOUT 7: Definitions for Support Function Cost Grid .................................................................... 10
HANDOUT 8: Off-Budget Staff Interview Guide .................................................................................. 11
HANDOUT 9: Off-Budget Staff Salary Grid (A) and Staff Time Allocation Grid (B) .......................... 12
HANDOUT 10: Off-Budget Staff Process Grid Guide ........................................................................... 13

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

OMB Number: 0584-xxxx
Expiration Date: xx/xx/20xx

HANDOUT 1: Food Vendor Documents
We will review your documentation from all vendors for commercially purchased food items,
USDA Foods shipments, DoD Fresh shipments, and Unprocessed Pilot shipments in order to
help us calculate the unit price of foods used by this SFA during the scheduled week(s) of
data collection. To determine the total cost of producing school meals, we need to calculate
the cost of foods. We need to know what the SFA paid for both food items served as-is and
food ingredients used in recipes that the SFA prepares.
For each food type listed in Handout 2, we would like enough documentation to calculate a
UNIT PRICE for each food item. Please consider all vendors who supply foods to your SFA.
We are especially interested in any foods that are served during the target week(s). This
includes food in inventory and foods purchased close to the target week. We will use this
information to calculate the cost of the foods that are reported in the Menu Survey for each
sampled school.
To do this, we are asking for the following types of documents, if available:
Summary:

a report with price information on all foods purchased

Invoice:

information for food purchased or delivered at a particular time. Multiple
invoices may be needed for a single vendor

Other:

includes bid lists or contracts with prices for foods, or inventory reports with
foods from multiple vendors

When possible, documents should include:
•

Product name

•

Brand

•

Unit size

•

Unit price – or – Total cost & number of cases
For example:
 2 cases of six #10 cans of Joe’s Crushed Tomatoes
Price per case = $10.00
 2 x 10 lb. box of fresh peaches
Total price for 2 boxes = $25.00

REMEMBER:
THE GOAL IS TO PROVIDE ENOUGH INFORMATION TO CALCULATE PRICE PER UNIT.
1

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 2: List of Foods for SFA Food Cost Worksheet
Major Food
Pre-plated Meals
Canned Goods/Staples
Fresh Fruits/Vegetables
Frozen Fruits/Vegetables
Frozen Meats/Poultry/Seafood/Entrees/Meat Alternates
Refrigerated Products (other than dairy/juice)
Specialty Food
Bread/Tortillas
Candy
Chips
Cookies
Entrees from Specialty Vendors (sandwiches, pizza, tacos, etc.)
Ice Cream
Milk/Dairy
Juice
Soda/Other Beverages
Snack Cakes
Vending Machine Foods
Other
USDA Foods
Raw, bulk, or direct delivered
Ready-to-use end products (processed commodities purchased through SFA, State, and/or
National processing agreements
Entitlement dollars used to obtain unprocessed fruits and vegetables through the
Unprocessed Pilot
USDA DoD Fresh
Foods that are obtained using USDA Foods entitlement for the school lunch and breakfast
program through the United States Department of Agriculture (USDA) Department of
Defense (DoD) Fresh Fruit and Vegetable Program.

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 3: Central Food Service Staff Interview Guide
We will ask you the following questions about your central food service staff. Central food service staff
includes all staff whose time is charged to the school food service account, even if part of their wages
are paid from a non-food service account. We will collect information about staff who work in support
of the SFA, but are not paid out of the school food service account, in a separate section.

Please refer to Grid A in Handout 4 for questions 1-7.
1.

What are the different titles or positions for each type of staff you just told me the SFA
employs?
- If multiple staff members work the same amount of time overall and on central food service
activities per year, we can group them together
- Also include staff who only do a one-time activity

How many employees are under this title or position at the SFA?

How many SFA-paid hours per week do the staff in this position work?
- Total hours per week can only exceed 40 if paid overtime for a position is incurred on a regular
basis. Intermittent or unpaid overtime should not be included, even if unpaid overtime is worked
on a regular basis.
- Include only time paid with food service funds.
- If an employee performs a one-time activity, record the hours as paid hours per week, 1 week
per year.

What is the total SFA-paid time per year for the staff in this position?
- Paid time includes paid holidays, sick time, and vacation. Include only time paid with food
service funds.
- This can be reported in days, weeks, or months per year.

What are the total hours staff in this position work on central food service activities?
- This can be reported in hours per week, month, or year.
- These are activities that serve all schools, or no school in particular and are paid for with food
service funds. It does not include school-level food service or other non-food service related
activities.

What is the salary or wage for this position?
- If multiple staff members are reported together, report the lowest and then the highest salaries
for this position.
- The salary can be reported per hour, week, every two weeks (biweekly), two times a month,
per month, or per year

What is the dollar value of annual fringe benefits received by staff in this position?
- If multiple staff members are reported together, report the lowest and then the highest fringe
benefit amounts for this position.

Please refer to Grid B in Handout 4 for questions 8-11.
8-11.

What percentage of central food service time for staff in this position is spent on each type
of activity? See Handout 5 for activity descriptions.
-

Include the entire school year
Only provide percentage of the central food service hours worked. Total should equal 100%.

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 4: Central Food Service Staff Salary Grid (A) and Staff Allocation Grid (B)
GRID A: CENTRAL FOOD SERVICE STAFF SALARY GRID
(1)

(2)

(3)

Title/Position

Number
of staff

Total paid
hours/
week

40
hrs/wk

E.g. SFA Director

(4)

(5)

(6)

(7)

Total central
food service
hours

Salary/Wage

Fringe
benefits/
year

Total paid time/ year

40
hrs per

$________67,000_______ per

$35,000



Days



Weeks
Months





hrs/wk

Per year




Days
Weeks
Months

Year





Per year

Week
Month

per
Week






Hour



Month

Every two weeks



Year
Other:

Two times a month

_______________






Hour

Week

| hrs

Month
Year

$_____________________ per
Week
Every two weeks
Two times a month





Month

per year

$______
per year

Year
Other:

_______________

GRID B: CENTRAL FOOD SERVICE STAFF ALLOCATION GRID
(1)

(5)

(8)

(9)

(10)

(11)

Title/Position

Total central food
service hours

Eligibility
determination activities
%

Other food service
administration %

Nutrition education and
promotion %

Other nonproduction %

Central food
service total

40 hrs/wk

10%

90%

= 100%

E.g. SFA Director
A.

hrs/wk

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 5: Central Food Service Activities List
Eligibility determination activities (includes distributing, collecting,
processing and verifying household applications)
• Preparing, distributing, and processing applications for free/reduced-price
meals
• Obtaining and processing data for direct certification
• Selecting verification sample from applications for free/reduced-price meals
• Conducting income verification of applications for free/reduced-price meals
• Updating student certification status and records
Other food service administration
• Accounting, budget, finance, and payroll
• Data processing operations and programming
• Administration of personnel, benefits, and human resources
• Purchasing and contracting
• Inventorying food
• General administration and policy
• Menu planning and nutritional analysis
• Maintaining student payment accounts for meals
• Counting and claiming reimbursable meals
Nutrition education and promotion (includes messages about healthy
eating and participating in school meals)
• Placing displays, banners, or other visual messages in school facilities
• Demonstrations or events to promote healthy eating
• Distributing materials to students or parents (newsletters, recipes, etc.)
• Training for school personnel for nutrition education/ promotion
• Meetings of teams or advisory groups to plan and assess nutrition
education/promotion activities (at school or elsewhere)
• Involving students in planning the menu, naming menu items, or taste-testing
new items
• Nutrition education/promotion activities included in classroom curricula
• Developing and monitoring school wellness policies
• Other activities related to Team Nutrition, HealthierUS School Challenge, or
other Federal/State nutrition education/promotion programs

Other non-production activities
• Custodial, janitorial, building operations, and maintenance of facilities i.e.,
cleaning and maintenance of buildings and other fixed assets used in food
service (kitchens, warehouse space, and administrative space)
• Food service equipment maintenance
• Maintenance and operation of vehicles and other equipment used in storage
and transportation
• Refuse disposal, pest control, security, and other services related to buildings
and other fixed assets used in food service
• Storage and transportation of goods:
− Receiving and storing food and supplies.
− Preparing and loading deliveries of food and supplies from a central
storage point to production sites.
− Transporting food and supplies to production sites.
− Transporting prepared food from production kitchens to satellite
kitchens.
• Providing and maintaining uniforms
OFF-BUDGET ONLY:
Breakfast/Lunch production
• Making ready, preparing, and serving food
• Collecting money, meal tickets, or other payments at breakfast/lunch
• Cleaning up after breakfast/lunch (kitchen, serving area, and cafeteria)
• Supervising students during breakfast/lunch
• Any other work that involves direct production for breakfast/lunch
• Note: use combined breakfast and lunch code if work is being done in
support of both meals at the same time
FFVP, CACFP snacks or suppers, or NSLP afterschool snacks production
• Making ready, preparing, and serving foods for snacks
• Collecting money, meal tickets, or other payments for snacks
• Cleaning up after snacks (kitchen, serving area, and cafeteria)
Other meal production
• Making ready, preparing and serving or shipping catered meals (for special
dinners at school, Meals on Wheels, senior citizen centers, Head Start or
other child care programs, etc.)
• Any other work that involves direct production for meals other than breakfast,
lunch, and FFVP, CACFP, or NSLP snacks or suppers

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 6: Expense Categories and Definitions
We will map your expense statement line items to the categories that we have listed below.
For more detail about the definitions of each expense category please see the “Expense
Category Definitions” section.
A.

LABOR

EXPENSE CATEGORIES AT A GLANCE
Contracted services/interagency
payments:
10. Professional services
11. Food service management
company (FSMC) fees, etc.
12. Repairs and maintenance of
equipment
13. Storage
14. Transportation
15. Insurance and bond premiums
16. Other services

Salaries and wages:
1. Regular food service employees
2. Other regular district employees
3. Temporary employees
Fringe benefits and payroll taxes:
4. Social security taxes (including
Medicare and FICA)
5. Unemployment compensation
6. Workers’ compensation
7. Health insurance
8. Retirement contributions (e.g.,
pensions)
9. Other benefits (life insurance,
disability insurance, sick leave,
long term disability, etc.)
B.

Miscellaneous direct operating costs:
17. Communications
18. Travel/miscellaneous
C.

OTHER DIRECT OPERATING COSTS

MAJOR EQUIPMENT PURCHASES
AND DEPRECIATION COSTS
Equipment purchase:
1. Kitchen equipment
2. Motor vehicles
3. Other equipment

Supplies and expendable equipment:
1. Food production supplies and
expendable equipment (pans,
trays, utensils, etc.)
2. Transportation supplies (gas,
grease, oil, tires, etc.)
3. Office supplies and expendable
equipment (pens, paper, ink,
etc.)
4. Other supplies and expendable
equipment (cleaning supplies
etc.)

Equipment depreciation:
4. Cafeteria/kitchen equipment
depreciation
5. Other equipment depreciation
D.

Utilities:
5. Energy (gas, electric)
6. Other utilities (water, sewer)

INDIRECT COSTS
1. Indirect costs for expense period
2. Indirect costs for prior year(s)
Please note that we will also ask for
indirect cost rates (or indirect cost
allocation plans) for SY 2024-2025

E. PURCHASED FOODS
1. Purchased food inventory
2. USDA Foods, including USDA
DoD Fresh and Unprocessed
Pilot, discounts and rebates,
storage and transportation

Rent:
7. Equipment/vehicle rental
8. Storage space rental
9. Other space rental

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE, HANDOUT 6

EXPENSE CATEGORY DEFINITIONS
A.

LABOR: Personnel costs.
 Salaries and wages: This category includes salaries and wages paid to regular and temporary or
contract employees. Does not include fees paid to independent consultants.
 Fringe benefits and payroll taxes: This category includes the school food service share of the
cost of payroll taxes or similar mandatory charges for Social Security, Medicare, Unemployment
Compensation, and Workers’ Compensation insurance, as well as health insurance, pension or
other retirement benefits, life insurance, tuition assistance, dental insurance, staff meal
allowances, or other non-cash employee benefits.

OTHER DIRECT OPERATING COSTS: Direct expenses for food service of an operational
(recurring) nature, other than labor and food. Does not include capital outlays, depreciation, or
indirect costs.
 Supplies and expendable equipment: This category includes all types of supplies (other than
food) used for all aspects of food service operations. Expendable equipment includes any type
of equipment purchase that may be treated as an expense according to USDA and other
applicable rules. Usually this is equipment with a cost below a specified dollar amount (such as
$500).
 Utilities: This category includes electricity, heating and cooking fuels, water, and sewer services.
 Rent:
7. Equipment/vehicle rental: This category includes expenses for rent of any type of school
food service equipment or vehicles.
8. Storage space rental: This category includes expenses for rent of facilities for storing food
and food service supplies.
9. Other space rental: This category includes expenses for rent of facilities for food
preparation, serving, or food service administration.
 Contracted services/interagency payments: This category includes all expenses for contracted
or purchased services from private organizations or individuals, and payments to other agencies
for specific services charged on a direct cost basis.
10. Professional services: This category includes services provided by professionals, such
as dietary/management consulting, training of staff, legal services, audits, etc.
11. Food service management company fees: This category includes all payments to food
service management companies other than reimbursement of expenses for labor and food.
Examples include management or consulting fees, and cost of funds or profit. NOTE:
(1) The purchase of complete meals prepared under contract to the SFA (“pre-plated
meals”) or per-meal charges for meals prepared on-site should also be reported here;
(2) If a food service management company bills a single amount to the SFA for all of its
services, that amount should be reported here.
12. Repairs and maintenance of equipment: This category includes repair, maintenance,
and associated charges (e.g., parts) for food service equipment used in kitchens,
cafeterias, storage facilities, and administrative offices.
13. Storage: This category includes fees for storage on a contract basis and associated
charges (such as loading/unloading of shipments).
8

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE, HANDOUT 6

14. Transportation: This category includes charges for transportation of food, food service
supplies, etc. on a contract basis.
15. Insurance and bond premiums: This category includes payments for insurance of
property and supplies, and liability insurance or bond. Does not include payments for
insurance benefits to workers or workers’ compensation insurance.
16. Other contracted services: This category includes services not listed elsewhere, such as
data processing, payroll processing, linen or laundry services, extermination, health
inspections, etc. conducted on a contract basis.
 Miscellaneous direct operating costs:
17. Communications: This category includes telephone, fax, postage, courier services, and
other communications costs.
18. Travel / miscellaneous: This category includes all other costs directly identified as food
service expenses. Examples of costs in this category are: mileage and other travel
reimbursements, association memberships, and subscriptions.
C.

EQUIPMENT PURCHASES AND DEPRECIATION COSTS:
 Equipment purchases: This category includes expenses for new or replacement equipment
items considered capital equipment according to USDA and other applicable rules, based on
their useful life and cost. Includes equipment for kitchens, cafeterias, storage facilities,
transportation, and administration.
 Equipment depreciation: This is an annual charge equal to the purchase cost of capital
equipment divided by the useful life of the equipment. Usually reported only under accrual
accounting.

INDIRECT COSTS: Costs shared among several programs or functions, such as administrative
support, occupancy, general-purpose supplies, and communications. Usually the indirect cost for
food service, if reported, is computed by applying a percentage rate to specified types of direct costs,
which may exclude food. The indirect cost should be the amount actually charged to the school food
service account.

FOOD: Includes purchased food, USDA Foods (including USDA DoD Fresh and Unprocessed Pilot
fruits and vegetables), and charges for the transportation, storage, and processing of donated
commodities.
 Purchased food: This is the expense for purchased food used by the SFA, including purchased
foods that have been made with donated USDA commodities as ingredients.
 Value of USDA Foods received: This is the total USDA-assigned value of USDA donated
commodities received by the SFA during SY 2024-2025.
 Storage, transportation, and processing fees: This category includes charges from the State
or contractors to the SFA for the transportation, storage, and processing of USDA donated
commodities.
 Inventory change in value: The value of inventory of purchased food and donated commodities
used or lost during the year, in addition to purchases or receipts.

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 7: Definitions for Support Function Cost Grid
We will identify which of the below functions support central food service operations and if they are
treated as direct costs, indirect costs, or handled some other way (i.e., “off-budget” functions).
Programs are activities or services, such as instruction and food service, that have identifiable direct costs.
These direct costs may be charged to grants or other special-purpose accounts, or to the school district’s
general fund.
Indirect costs are costs incurred for the benefit of multiple programs, functions, or other cost objectives and
therefore cannot be identified readily and specifically with a particular program or other cost objective.
They typically support administrative overhead functions such as fringe benefits, accounting, payroll,
purchasing, facilities management, utilities, etc. (from Indirect Costs: Guidance for State Agencies &
School Food Authorities).
The support functions are defined as follows:
Accounting, budget, finance, and payroll includes tasks to process payments to and from the school
district, maintain financial records, manage cash, and produce financial reports.
Information technology includes all support for mainframe, server, and client computers, and for
communications networks (voice and data).
Administration of personnel, benefits, and human resources includes recruiting, hiring,
enrollment/disenrollment in benefit plans, and other human resource (HR) administration functions. This
does not include the costs of non-HR personnel or the cost of employee benefits (health/dental insurance,
pension/retirement, tuition assistance etc.).
Purchasing and contracting includes solicitation and review of bids for purchases and contracts, preparation
and negotiation of purchasing agreements and contracts, processing purchase requests and purchase
orders, and managing contracts (other than processing of contractor invoices).
General administration and policy includes labor costs for the Superintendent and School Board, and other
administration not listed elsewhere.
Custodial and janitorial means routine cleaning, storage, setting up/rearranging furniture, and other work
performed by staff or contractors whose primary work is these activities.
Building operations and maintenance means services of this type not provided by custodial/janitorial staff,
particularly more skilled services (such as heating/ventilation/air conditioning maintenance or repair).
Equipment and vehicle operations and maintenance includes management of motor pools, routine
maintenance and repair of vehicles, and routine maintenance and report of equipment.
Refuse disposal, pest control, other sanitation refers to when these services are not performed as part of
“custodial and janitorial” or “building operation and maintenance” services.
Security includes tasks to ensure the safety of students, school district personnel, and school district property.
Storage and transportation of goods refers to when these services are not performed as part of “custodial
and janitorial” or “building operation and maintenance” services.
Providing and maintaining uniforms includes obtaining, distributing, and cleaning uniforms for school district
personnel.
Medical/health services and supplies refers to school-based health services such as a school nurse,
traditional first aid, administration of medications, screening services (vision, hearing, counseling, mental
health services, etc.).

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 8: Off-Budget Staff Interview Guide
We will ask the following questions about staff who perform any of the support functions identified as
“off-budget” from Handout 7.
Please refer to Grid A in Handout 9 for questions 1-8:

What are the different titles or positions for “off-budget” food service staff?
- Are there any district or SFA staff who help prepare or serve meals whose time is not
charged to the food service account?
- Enter job titles for staff who perform each support function listed as off-budget.
- List job titles separately if any of the following are different between staff: 1) total paid hours
per week; 2) total paid weeks per year; or 3) total off-budget food service hours per week.

How many employees are under this title or position?

Is this a district or non-district position?

How many paid hours per week do the staff in this position work?
- Total hours per week can only exceed 40 if paid overtime for a position is incurred on a
regular basis. Intermittent or unpaid overtime should not be included, even if unpaid
overtime is worked on a regular basis.
- If an employee performs a one-time activity, record the hours as paid hours per week, 1
week per year.

What is the total paid time per year for the staff in this position?
- Paid time includes paid holidays, sick time, and vacation. Include time paid with food
service funds and other paid time.
- This can be reported in days, weeks, or months per year.

What are the total hours staff in this position work on central food service activities that
are not paid with food service funds?
- This can be reported in hours per week, month, or year.
- These are activities that serve all schools, or no school in particular. It does not include
school-level food service or other non-food service related activities.

What is the salary or wage for this position?
- If multiple staff members are reported together, report the lowest and then the highest
salaries for this position.
- The salary can be reported per hour, week, every two weeks (biweekly), two times a month,
per month, or per year.

Please refer to example “Grid B” in Handout 9 for questions 9-17:

9-17. What percentage of off-budget central food service time for staff in this position is spent
on each type of activity? See Handout 5 for descriptions.
- Include the entire school year.
- Only provide percentage of the central food service hours worked. Total should equal
100%.
11

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 9: Off-Budget Staff Salary Grid (A) and Staff Time Allocation Grid (B)
GRID A: OFF-BUDGET STAFF SALARY GRID
(1)

(2)

Title/Position

Number
of staff

(3)

(4)

Department

Total paid
hours/
week

•

E.g.

Accountant




District

Nondistrict

hrs/wk

(6)
Total offbudget
central food
service hours

Total paid time/ year

40
hrs/wk

District
Nondistrict



(5)



Days



Weeks
Months





40
hrs per

Per year




Days
Weeks





Per year

Months

Week
Month






Year

per
Week

(7)

(8)

Salary/Wage

Fringe
benefits/
year

$________50,000_______ per

$35,000
per year



Month

Every two weeks



Year
Other:

Two times a month

________________

Hour
Week

| hrs

$______

$_______________ per






Month
Year





Hour
Week
Every two weeks
Two times a month

per year

Month
Year
Other:

________________

GRID B: OFF-BUDGET STAFF TIME ALLOCATION GRID
(1)

Title/Position

E.g.
Accountant

(6)

(9)

(10)

(11)

(12)

Central food
service
hours

Eligibility
determination
activities %

Food service
administration
%

Nutrition
education
and
promotion
%

40 hrs/wk

100%

hrs/wk

(13)

(14)

(15)

(16)

(17)

Snack/
supper
production
(FFVP,
CACFP, and
NSLP) %

Other meal
production
%

Off-Budget
food
service
total

= 100%

Other nonproduction %

Breakfast
production
%

Lunch
production%

Breakfast
and lunch
production %

SFA ON-SITE COST INTERVIEW REFERENCE GUIDE

HANDOUT 10: Off-Budget Staff Process Grid Guide
We will ask the following questions about staff whose “off-budget” hours cannot be estimated into percent time spent by activity (Grid
B of Handout 9).
Please refer to below example grid for questions 1-3. These questions will be asked for each title or position marked as needing the
process grid in the time allocation grid.

What activities does this staff member do in support of food service?
- List all activities or tasks and answer each of the following questions about each activity.

How many hours per week does each person of this type spend on this task during the 2024-2025 school year?
- If hours per week are hard to estimate, I can also record hours per day, month, or year.
- If this is a task that is done many times, tell me how long it takes to do the task once and then how often it’s done. If it is a
one-time or infrequent step, you can just tell me the time spent per year by this type of employee on the task.

How many weeks during the 2024-2025 school year is this task done?
- If number of weeks is hard to report, I can also report number of days or months per year.

EXAMPLE OFF-BUDGET STAFF PROCESS GRID FOR A TITLE/POSITION:
(1)

(2)
How many hours per week does this person spend on this task during the July 2024 – June 2025 program year? (if
hours per week are not available, fill in hours and number of periods, and mark type of period)

What activities or tasks does this person do?

Hours per period

| hrs per

Number of periods
D

Other:___________
D

For:__________
M

For:__________
D

Other:___________

For:__________
D

Número de OMB: 0584-xxxx
Fecha de vencimiento: xx/xx/20xx

Esta información se recopila para ayudar al Servicio de Alimentos y Nutrición a comprender las prácticas de compra de alimentos en
las escuelas, la calidad nutricional de las comidas y meriendas escolares, el costo de producción de las comidas escolares y la
participación e ingesta dietética de los estudiantes. Se trata de una recopilación obligatoria, y el FNS utilizará la información para
supervisar las operaciones del programa. En esta recopilación no se solicita ninguna información de identificación personal en virtud
de la Ley de Privacidad de 1974. De acuerdo con la Ley de Reducción de Trámites de 1995, una agencia no puede llevar a cabo o
patrocinar, y una persona no está obligada a responder, a una recopilación de información a menos que muestre un número de control
válido de la OMB. El número de control OMB válido para esta recopilación de información es 0584-[xxxx]. El tiempo necesario para
completar esta recopilación de información se estima en una media de 1.5 horas por respuesta, incluyendo el tiempo necesario para
revisar las instrucciones, buscar en las fuentes de datos existentes, recopilar y mantener los datos necesarios, y completar y revisar la
recopilación de información. Envíe sus comentarios sobre esta estimación de la carga o sobre cualquier otro aspecto de esta
recopilación de información, incluyendo sugerencias para reducir esta carga, a: U.S. Department of Agriculture, Food and Nutrition
Service, Office of Policy Support, 1320 Braddock Place, 5th Floor, Alexandria, VA 22314 ATTN: PRA (0584-xxxx). No envíe el
formulario cumplimentado a esta dirección.

Estudio Nacional de Comidas Escolares
2024–2025

Entrevista in situ de costos de SFA
Incluye los siguientes documentos:
Declaración preliminar de gastos del servicio de alimentos

Patrocinada por:
Departamento de Agricultura de los Estados Unidos
Servicio de Alimentos y Nutrición

Preparado por Mathematica

GUÍA DE REFERENCIA PARA LA ENTREVISTA DE COSTOS CON EL DIRECTOR DEL SFA

Esta página ha sido dejada en blanco para copias a dos caras.

Entrevista in situ de costos de SFA

ALL
IF SFA_STATE = AK OR HI, FILL Estado; ELSE, FILL Territorio

INTRODUCCIÓN

El FNS contrató a Mathematica y Decision Information Resources para llevar a cabo el Estudio
Nacional de Comidas Escolares 2024-2025.
Su participación es vital para las futuras políticas de comidas escolares y garantiza que las
comidas contribuyan a un futuro más sano para los niños.
Este importante estudio proporcionará información exhaustiva sobre las comidas escolares y las
meriendas extraescolares, incluida su calidad nutricional y el costo de su producción. Disponer
de información actualizada sobre los programas de comidas escolares ayudará a los Estados, a
las Autoridades Comidas Escolares y a las escuelas a servir mejor a los estudiantes.
[IF GROUP=FOA OR LOA: Este importante estudio estimará el costo de producir las comidas
escolares en su [Estado / Territorio].]
Toda la información recopilada para este estudio es solamente para fines de evaluación y no
afectará los reembolsos por comidas de las escuelas participantes ni los beneficios de programas
de comidas escolares de los hogares participantes.
Voy a leerle una declaración de privacidad antes de comenzar:
Autoridad: Esta información se recopila bajo la autoridad de las disposiciones de la Sección 28 de
la Ley Nacional de Almuerzos Escolares Richard B. Russell (42 U.S.C.1769i) según enmendada.
Propósito: El Servicio de Alimentos y Nutrición (FNS por sus siglas en inglés) está recopilando
esta información para evaluar la calidad nutricional de las comidas escolares, el costo de
producirlas y la participación y el consumo dietético de los estudiantes.
Uso de rutina: Los registros de este sistema pueden ser divulgados a empresas privadas que han
contratado al FNS para recopilar, agregar, analizar o de otra manera refinar registros con el
propósito de evaluar e informar al Congreso y las agencias de supervisión apropiadas, y / o
departamentos y funcionarios del FNS.
Divulgación: La divulgación de información es voluntaria y no hay consecuencias para usted por
no proporcionar la información. El Aviso de sistema de registro para esta recopilación de
información es USDA / FNS-8, FNS Studies and Reports, que se puede encontrar en
https://www.govinfo.gov/content/pkg/FR-1991-04-25/pdf/ FR-1991-04-25.pdf (pág. 19078).
PROGRAMMER BOX
SKIP TO FOOD COST WORKSHEET IF RESPONDENT IS FSMC
(ISFSMC=1) OR LIMITED OA (GROUP=LOA).

Entrevista in situ de costos de SFA

INFORMACIÓN DE CONTACTO
ALL
PREFILL ANSWERS TO THESE QUESTIONS FROM SFADNAME, SFADPHONE, and
SFADEMAIL AND ALLOW INTERVIEWER TO EDIT
DISPLAY ALL FIVE QUESTIONS ON SAME PAGE
{ContactGrid} INTERVIEWER: SELECT “ADD A NEW CONTACT” BELOW AND HIT
NEXT TO ADD A NEW RESPONDENT, OTHERWISE SELECT THE RESPONDENT
WHOSE INFORMATION YOU WISH TO EDIT. ONCE YOU HAVE FINISHED ADDING
CONTACTS, SELECT “DONE ADDING CONTACTS” FROM THE DROPDOWN AND HIT
NEXT.
PROGRAMMER BOX
DISPLAY REVIEW GRID WITH ALL RESPONDENTS ADDED SO FAR. UNDERNEATH, ADD OPTION
IN DROPDOWN – “ADD A NEW CONTACT.” THIS SHOULD TAKE THE INTERVIEWER TO THE
SCREEN WHERE THEY CAN ADD THE NEW RESPONDENT’S INFORMATION (I1-I4).
I1.

{RFirstName; RLastName} ¿Cuál es su nombre y apellido?

INTERVIEWER:

CYCLE THROUGH ALL QUESTIONS FOR EACH RESPONDENT PRESENT
AT ANY POINT DURING INTERVIEW. YOU WILL SELECT A RESPONDENT
AT THE BEGINNING OF EACH MODULE FROM THE NAMES ENTERED
HERE.

____________________________________________________ (STRING (20))
FIRST NAME
____________________________________________________ (STRING (30))
LAST NAME
I2.

{RTitle} ¿Cuál es su título?
SFA DIRECTOR ......................................................................................... 1
BUSINESS MANAGER ............................................................................... 2
OTHER (Especifique):................................................................................. 3
___________________________________________ (STRING (50))

I3.

{RPhone} ¿Cuál es su número de teléfono?
|___|___|___| - |___|___|___| - |___|___|___|___|
(0-999)
(0-999)
(0-9999)
HOME ...................................................................................................... 1
WORK ...................................................................................................... 2
CELL PHONE .......................................................................................... 3

I4.

{REmail} ¿Cuál es su dirección de correo electrónico?
__________________________________________@______________
DO NOT HAVE EMAIL ADDRESS………………………………………….N

Entrevista in situ de costos de SFA
HARD CHECK: VERIFY EMAIL PATTERN AS *@*.*. IF EMAIL DOES NOT MATCH PATTERN:
EMAIL SHOULD BE IN THE FORM OF name@domain.xxx. RE-ASK AND VERIFY EMAIL ADDRESS.
I5.

{RNew} ADD ANOTHER RESPONDENT?
YES .............................................................................................. 1
NO ................................................................................................ 0
PROGRAMMER BOX
LOOP THROUGH I1-I4 AS NEW RESONDENTS COMPLETE THE
MODULES.
PROGRAMMER BOX
SKIP TO FOOD COST WORKSHEET IF RESPONDENT IS FSMC
(ISFSMC=1) OR LIMITED OA (GROUP=LOA).

Entrevista in situ de costos de SFA

Departamento de Agricultura de los Estados Unidos / Servicio de Alimentos y
Nutrición
Estudio Nacional de Comidas Escolares 2024-2025
Declaración preliminar de gastos del servicio de alimentos – Secciones D-F
IF ABSTRACTOR_FI = 2
PREFILL RFIRSTNAME AND RLASTNAME FOR ALL RESPONDENTS ADDED IN INTRODUCTION
AND CONTACT INFORMATION MODULE
D0.

{R_Expense} WHO IS COMPLETING THE MODULE?
SELECT ALL THAT APPLY

[RFIRST NAME1] [RLASTNAME1]............................................................. 1
[RFIRST NAME2] [RLASTNAME2]............................................................. 2
Other ........................................................................................................... 99
PROGRAMMER BOX
IF R_EXPENSE=99, LOOP BACK TO R_FIRSTNAME TO ADD
RESPONDENT.

Declaración preliminar de gastos del servicio de alimentos
ALL
Primero, gracias por proporcionar una copia de la declaración preliminaria de gastos de
su SFA antes de esta visita. Miembros de nuestro equipo extrajeron información de esta
declaración e ingresaron datos en un cuadro. Voy a abrir este cuadro pre-llenado en mi
computadora y revisarlo con usted ahora para asegurarme que lo que tenemos es
correcto y completo. También tengo una copia de la declaración de gastos proporcionada
como referencia.
D1.

{Prelim_ExpPeriod} FOR THIS ITEM, FILL THE SCHOOL YEAR OF THE PRELIMINARY
EXPENSE STATEMENT THAT WAS PROVIDED AND THE DATES THAT IT COVERED:
Veo que la declaración de gastos cubre el año escolar [YYYY - YYYY], y cubre del [DATE]
al [DATE]. ¿Es eso correcto?

INTERVIEWER:

FILL DATES ENTERED. IF INCORRECT, OVERWRITE FIELDS WITH THE
CORRECTED DATES.

PERIOD COVERED BY STATEMENT:
|

|/|

|a|

|/|

Entrevista in situ de costos de SFA
HARD CHECK: Check year falls between 2021-2025. Check that month is 1-12. Check
day is between 1 and 31. If date entered falls outside this range in the “From De” field:
“Please enter a value for From between 1/1/2021 and 12/31/2025.” “Por favor ingrese un
valor para De entre 1/1/2021 y 12/31/2025.” If date entered falls outside this range in the
“To A” field: “Please enter a value for To between 1/1/2021 and 12/31/2025.” “Por favor
ingrese un valor para A entre 1/1/2021 y 12/31/2025.”
HARD CHECK: IF DATE ENTERED FOR “FROM DE” IS NOT A REAL DATE: The date
entered for From is not a real date. La fecha ingresada para De no es una fecha real.
HARD CHECK: IF DATE ENTERED FOR “TO A” IS NOT A REAL DATE: The date entered
for To is not a real date. La fecha ingresada para A no es una fecha real.

Me referiré a esto como el “período de referencia” durante el resto de la entrevista.
ALL
D2.

INTERVIEWER: REFER THE RESPONDENT TO HANDOUT 6: EXPENSE CATEGORIES AND
DEFINITIONS.

Entrevista in situ de costos de SFA
ALL
D3.

Revisaré cada línea de pedido en su declaración y confirmaré el código de la categoría
con usted. [INTERVIEWER: BEGIN SHARING SCREEN WITH RESPONDENT AND WALK
THROUGH EXPENSE GRID, MAKING CORRECTIONS AS NEEDED]
PROGRAMMER BOX
THE ABSTRACTOR WILL BE ENTERING THIS GRID FIRST AND FILLING IN THE LINE
ITEMS OF THE SFA’s EXPENSE STATEMENT. IN SOME CASES THE ABSTRACTOR
WILL FILL IN COLUMN A AND B. IN OTHER CASES THE ABSTRACTOR WILL NOT BE
ABLE TO FILL IN COLUMN B AND THEY WILL LEAVE A NOTE IN COLUMN C. WHEN
THEY HAVE COMPLETED THEIR ABSTRACTION FOR THE DISTRICT THEY WILL
NEED TO SAVE THEIR ANSWERS AND CLOSE OUT OF THE INSTRUMENT. HIDE
COLUMNS D AND E FOR ABSTRACTORS (ABSTRACTOR_FI=1). MAX NUMBER OF
ROWS ENTERED IS 99 ROWS. GRID WILL DISPLAY EXPANDABLE CATEGORIES
FOR EACH EXPENSE CATEGORY. CLICKING ON THE CATEGORY WILL EXPAND
THE SUBCATEGORIES. CLICKING ON THE CATEGORY AGAIN WILL COLLAPSE
THE SUBCATEGORIES.
THE FIELD INTERVIEWERS WILL NEED TO REOPEN THIS INSTRUMENT AND SEE
THE PREFILLED LINE ITEMS, THE SELECTED CATEGORIES IN COLUMN B AND/OR
THE NOTES IN COLUMN C. DISPLAY READ-ONLY ABSTRACTED EXPENSE
CATEGORY AND ABSTRACTOR NOTE/QUESTION FOR FIELD INTERVIEWERS
(ABSTRACTOR_FI=2). IF THERE ARE NO ABSTRACTED EXPENSE CATEGORY,
ADD DEFAULT TEXT “NO CATEGORIES CODED”. AND ADD INTERVIEWER NOTE:
“INTERVIEWER: SELECT THE ROW THAT YOU WOULD LIKE TO EDIT. SELECT
“ADD A NEW ROW” TO ADD A LINE ITEM. SELECT “DONE EDITING” WHEN YOU
HAVE FINISHED ADDING ALL LINE ITEMS.”
IF FIELD INTERVIEWER MARKS ABSTRACTION CORRECT = NO, THEN DISPLAY
LIST OF EXPENSE CATEGORIES. ADD A RADIO BUTTON BELOW: LAST
CATEGORY LABELED “DELETE LINE ITEM”.
IN COLUMN E: [IF NO CATEGORIES CODED AND “ADD A NEW ROW” IS
SELECTED”] INTERVIEWER: SELECT ALL THAT APPLY. ABSTRACTOR SELECTED
THE FOLLOWING: ABSTRACTOR DID NOT ADD THIS LINE ITEM. Display relevant
[Exp_Line_Item] below “Categoría de gastos final”.
IN COLUMN E: [IF LINE ITEM ADDED BY ABSTRACTOR BUT NO CATEGORIES
CODED] INTERVIEWER: ABSTRACTOR DID NOT CODE THIS LINE ITEM. Display
relevant [Exp_Line_Item] below “Categoría de gastos final”.

D4. Hoja de trabajo de la declaración preliminar de gastos del servicio de alimentos
INTERVIEWER: IF ABSTRACTED, CONFIRM THE CATEGORY CODING OF EACH LINE
ITEM. FOR EXAMPLE, “FOR [LINE ITEM NAME], WE THINK IT MIGHT COVER OUR
EXPENSE CATEGORY(IES) OF [ABSTRACTED EXPENSE CATEGORY(IES)]. IS
THAT CORRECT?” “PARA [LINE ITEM NAME], PENSAMOS QUE PUEDE CUBRIR

Entrevista in situ de costos de SFA

NUESTRA CATEGORÍA(S) DE GASTOS [ABSTRACTED EXPENSE
CATEGORY(IES)]. ¿ES ESO CORRECTO?” ALSO ASK ANY CLARIFYING
QUESTIONS THAT THE ABSTRACTOR MAY HAVE ADDED.
IF NOT ABSTRACTED, ASK FOR THE CATEGORY CODING OF EACH LINE ITEM.
FOR EXAMPLE, “FOR [LINE ITEM NAME], WHAT EXPENSE CATEGORY OR
CATEGORIES FROM HANDOUT 6 WOULD YOU SAY THIS EXPENSE COVERS?”
“PARA [LINE ITEM NAME], ¿QUÉ CATEGORÍA O CATEGORÍAS DE GASTOS DIRÍA
QUE ESE GASTO CUBRE?”
A.

Nombre de línea de
pedido SFA (P. ej.
5030. Suministros –
Almuerzo)
{Exp_Line_Item}

(STRING (100))

B.
Categoría de gastos
abstraída

(Seleccione todas las que
apliquen)

Nota / pregunta del
abstractor

Abstracción correcta

(Seleccione todas
las que apliquen)

{Exp_Abstr_Cat}

{Exp_Abstr_Note}

{Exp_Abstr_right}

{Exp_Fnl_Cat}

[SEE BELOW LIST]

(STRING (200))

 YES
 NO

E.
Categoría de gastos
final

[SEE BELOW LIST]

Entrevista in situ de costos de SFA

FOR ALL SOFT CHECKS BELOW, REPEAT DISPLAY EACH TIME GRID IS
ENCOUNTERED (RATHER THAN ONLY SHOWING AFTER FIRST ITERATION).
SOFT CHECK: PLEASE CONFIRM THAT ALL LINE ITEMS FROM THE EXPENSE
STATEMENT HAVE BEEN ADDED. POR FAVOR CONFIRME QUE TODAS LAS LÍNEAS
DE PEDIDIO DE LA DECLARACIÓN DE GASTOS HAN SIDO ADICIONADAS.
SOFT CHECK: IF ANYTHING LEFT BLANK IN COLUMN E (“FINAL EXPENSE
CATEGORY”): PLEASE CODE A FINAL EXPENSE CATEGORY FOR ALL LINE ITEMS.
POR FAVOR ELIJA UN CÓDIGO DE CATEGORÍA DE GASTOS FINAL PARA TODAS LAS
LÍNEAS DE PEDIDIO.

Lista de categorías para usar en columnas B y E
A.

MANO DE OBRA

Salarios y sueldos:

1.
2.
3.

Empleados regulares del servicio de alimentos
Otros empleados regulares del distrito
Empleados temporales

Beneficios adicionales e impuestos sobre las nóminas:

4.
5.
6.
7.
8.
9.
B.

Impuestos de Seguro social
Compensación por desempleo
Compensación de trabajadores
Seguro de salud
Contribuciones de jubilación
Otros beneficios

OTROS COSTOS OPERATIVOS DIRECTOS
Suministros y equipo reemplazable:

1.
2.
3.
4.

Suministros de producción de alimentos y equipo reemplazable
Suministros de transporte
Materiales de oficina y equipo reemplazable
Otros suministros y equipo reemplazable

Servicios públicos:

5.
6.

Energía
Otros servicios públicos

Alquiler:

7.
8.
9.

Alquiler de equipo / vehículos
Alquiler de espacio de almacenamiento
Otro alquiler de espacio

Servicios contratados / pagos interinstitucionales:

10. Servicios profesionales
11. Honorarios a compañías de gestión de servicios de alimentos (FSMC, por sus siglas en inglés), etc.
12. Reparaciones y mantenimiento de equipo

Entrevista in situ de costos de SFA

13.
14.
15.
16.

Almacenamiento
Transporte
Primas de seguro y de bono
Otros servicios

Costos operativos directos diversos:

17. Comunicaciones
18. Viajes / costos diversos
C. COMPRAS DE EQUIPO Y COSTOS DE DEPRECIACIÓN
Compras de equipo:

1.
2.
3.

Equipo de cocina
Vehículos motorizados
Otro equipo

Depreciación de equipo:

4.
5.

Depreciación de equipo de cafetería / cocina
Depreciación de otro equipo

D. COSTOS INDIRECTOS
Período de tiempo:
1. Costos indirectos del período de gastos

Costos indirectos del año(s) anterior(es)

E. ALIMENTOS COMPRADOS
Tipo:

1.
2.

Inventario de alimentos comprados
Alimentos del Departamento de Agricultura de los EE. UU. (USDA, por sus siglas en inglés), incluyendo
Alimentos Frescos DoD, descuentos y reembolsos, almacenamiento y transporte, y alimentos del
proyecto Unprocessed Pilot
Abstracción incorrecta
BORRAR LÍNEA DE PEDIDO

SOFT CHECK: IF “DELETE LINE ITEM BORRAR LÍNEA DE PEDIDO” IS SELECTED: This
will completely DELETE this row of the expense grid. Please click NEXT to confirm or
uncheck the delete option below. Esto BORRARÁ completamente este renglón del cuadro
de gastos. Por favor haga clic en SIGUIENTE para confirmar o desmarcar la opción de
borrar a continuación.
HARD CHECK: IF DUPLICATE LINE ITEM NAMES ARE ENTERED: Ha ingresado la
línea de pedido [FILL LINE ITEM] más de una vez. Borre la duplicada o consolide en una
sola.

Entrevista in situ de costos de SFA
IF ABSTRACTOR_FI = 1 (I.E., ONLY IF ABSTRACTOR)
D5.

Orientación de abstracción para FI:

ABSTRACTOR:

INCLUDE OVERALL SUCCESS OF ABSTRACTION (E.G., GENERAL
PROPORTION OF ITEMS ABSTRACTED, ANY OVERARCHING CONCERNS)
AND SHORT DESCRIPTION OF LAYOUT OF EXPENSE STATEMENT

____________________________________________________ (STRING (1000))
PROGRAMMER BOX
TRANSFER TEXT TO SMS

IF ABSTRACTOR_FI = 1
D6.

{Exp_Abstr_Comp} Abstracción completa
YES ............................................................................................................. 1
NO ............................................................................................................... 0

Entrevista in situ de costos de SFA

D7.
Cuadro de revisión de la declaración preliminar de gastos del servicio de
alimentos
Ahora hablaremos de cada categoría de gastos para confirmar que están completamente
cubiertos por la línea de pedido.
INTERVIEWER:

SHARE SCREEN. IF LINE ITEM CODED TO CATEGORY, ASK IF COST ALSO
IS INCLUDED SOMEWHERE ELSE. FOR EXAMPLE, "FOR [EXPENSE
CATEGORY], WE HAVE THAT COVERED IN [LINE ITEM(S)]. DOES THE SFA
HAVE ANY OTHER COSTS FOR THIS CATEGORY, EITHER DOCUMENTED
SOMEWHERE OTHER THAN YOUR EXPENSE STATEMENT OR FOR WHICH
YOU'RE CHARGED INDIRECTLY OR DON'T PAY FOR AT ALL?" “PARA
[EXPENSE CATEGORY], TENEMOS ESO CUBIERTO EN [LINE ITEM(S)].
¿TIENE LA SFA ALGÚN OTRO COSTO PARA ESTA CATEGORÍA, YA SEA
DOCUMENTADO EN ALGÚN OTRO LUGAR QUE NO SEA SU DECLARACIÓN
DE GASTOS O POR LO CUÁL SE LE COBRA INDIRECTAMENTE O NO PAGA
NADA?”
IF NO LINE ITEM CODED, IN COLUMN A, ASK WHY THE EXPENSE
CATEGORY IS NOT INCLUDED ON THE EXPENSE STATEMENT. FOR
EXAMPLE, "WE DIDN'T CODE ANY LINE ITEMS TO THIS CATEGORY. IS
THAT BECAUSE THE SFA DOESN'T USE THESE SERVICES, OR ARE THE
COSTS FOR THIS COVERED SOMEWHERE ELSE, SUCH AS ON A
SEPARATE DOCUMENT, COUNTED AS INDIRECT COSTS, OR PAID FOR BY
ANOTHER ENTITY?". “NO APLICAMOS UN CÓDIGO PARA ESTA
CATEGORÍA A NINGUNA LÍNEA DE PEDIDO. ¿ES ESO PORQUE LA SFA NO
USA ESTOS SERVICIOS, O LOS COSTOS DE ESTO ESTÁN CUBIERTOS EN
OTRO LUGAR, COMO EN UN DOCUMENTO SEPARADO, CONTADOS COMO
COSTOS INDIRECTOS, O PAGOS POR OTRA ORGANIZACIÓN?”
A.

Categoría de gastos

¿Cuáles líneas de pedido
contienen este costo?

[FILL VARIABLES FROM D4]

{Non-Expense_Rprt_Rsn}

A. MANO DE OBRA
Salarios y sueldos
1.

Empleados regulares del
servicio de alimentos

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Otros empleados
regulares del distrito

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Empleados temporales

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Entrevista in situ de costos de SFA
A.

Categoría de gastos

¿Cuáles líneas de pedido
contienen este costo?

[FILL VARIABLES FROM D4]

{Non-Expense_Rprt_Rsn}

Beneficios adicionales e
impuestos sobre las nóminas
4.
Impuestos de Seguro
social (incluyendo Medicare y
Ley de Contribución al
Seguro Federal (FICA, por sus
siglas en inglés))
5.

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Compensación por
desempleo (beneficio del
gobierno)

 SFA DOES NOT HAVE COST

Compensación de
trabajadores (seguro
privado)

 SFA DOES NOT HAVE COST

Seguro de salud

 SFA DOES NOT HAVE COST

 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Contribuciones de
jubilación (p.ej. pensiones)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Otros beneficios (seguro
de vida, seguro por
incapacidad, bajas por
enfermedad, incapacidad
a largo plazo, etc.)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

B. OTROS COSTOS OPERATIVOS DIRECTOS
Suministros y equipo reemplazable
1.

Suministros de producción
de alimentos y equipo
reemplazable

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Suministros de transporte
(gasolina, grasa, aceite,
neumáticos, etc.)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Materiales de oficina y
equipo reemplazable

 SFA DOES NOT HAVE COST
 INDIRECT COST

Entrevista in situ de costos de SFA
A.

Categoría de gastos

¿Cuáles líneas de pedido
contienen este costo?

[FILL VARIABLES FROM D4]

{Non-Expense_Rprt_Rsn}
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Otros suministros y equipo
reemplazable

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Servicios públicos
5.

Energía

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Otros servicios públicos
(agua, saneamiento)

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Alquiler
7.

Alquiler de equipo /
vehículos

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Alquiler de espacio de
almacenamiento

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Otro alquiler de espacio

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Servicios contratados / pagos interinstitucionales:
10. Servicios profesionales

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

11. Honorarios a compañías
de gestión de servicios de
alimentos, etc.

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Entrevista in situ de costos de SFA
A.

Categoría de gastos

¿Cuáles líneas de pedido
contienen este costo?

[FILL VARIABLES FROM D4]

12. Reparaciones y
mantenimiento de equipo

{Non-Expense_Rprt_Rsn}
 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

13. Almacenamiento

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

14. Transporte

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

15. Primas de seguro y de
bono

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

16. Otros servicios
contratados

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Costos operativos directos diversos
17. Comunicaciones

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

18. Viajes / costos diversos

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento: _______
 OFF-BUDGET

Entrevista in situ de costos de SFA

Declaración preliminar de gastos del servicio de alimentos
A.

B.
(IF LINE ITEM CODED IN A)
¿Se incluye algo de esta categoría en otro
lugar también?
(IF NO LINE ITEM CODED)

Categoría de costo

¿Cuáles líneas de pedido contienen ¿Por qué no está incluida esta categoría en
este costo?
el informe de gastos?
[FILL VARIABLES FROM D4]
{Non-Expense_Report_Rsn}

C. COMPRAS DE EQUIPO Y COSTOS DE DEPRECIACIÓN
Compras de equipo
1.

Equipo de cocina

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Vehículos motorizados

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Otro equipo

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Depreciación de equipo
4.

Cafetería / cocina

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Otro

 SFA DOES NOT HAVE COST
 INDIRECT COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Entrevista in situ de costos de SFA

B.
(IF LINE ITEM CODED IN A)
¿Se incluye algo de esta categoría en
otro lugar también?
(IF NO LINE ITEM CODED)

Categoría de costos

¿Cuáles líneas de pedido contienen este
costo?
[FILL VARIABLES FROM D4]

¿Por qué no está incluida esta
categoría en el informe de gastos?
{Non-Expense_Report_Rsn}

D. COSTOS INDIRECTOS
1.

Costos indirectos del
período cubiertos por
declaración

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Costos indirectos del
año(s) anterior(es)

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

E. ALIMENTOS COMPRADOS
1.

Inventario de alimentos
comprados

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Alimentos del
Departamento de
Agricultura de los EE.
UU. (USDA, por sus
siglas en inglés),
incluyendo Alimentos
Frescos DoD del USDA,
descuentos y
reembolsos,
almacenamiento y
transporte, y alimentos
del proyecto
Unprocessed Pilot

 SFA DOES NOT HAVE COST
 SEPARATE DOC. Nombre del documento:
_______
 OFF-BUDGET

Entrevista in situ de costos de SFA

opción(s) de respuesta en columna(s) B_1 – B_4 para todas las categorías de gastos que no
tienen un código de línea de pedido en la columna A.
D8.

{D_Complete} ETATUS SECCIÓN D. DECLARACIÓN PRELIMINAR DE GASTOS DEL
SERVICIO DE ALIMENTOS.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2

(STRING (150))

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

ALL
INTERVIEWER: STOP SHARING SCREEN.

SECCIÓN E: GASTOS DE ALIMENTOS
E_INTRO:

E1.

Gracias por confirmar los datos de la declaración de gastos. Ahora me gustaría hacerle algunas preguntas acerca de los
gastos de alimentos.

{Food_report_type} ¿Refleja el gasto de los alimentos comprados reportado el valor de los alimentos recibidos o alimentos usados durante el
período de referencia?
PROBE:

El valor recibido es llamado informes en valores de caja y el valor usado es llamado informes en valores devengados. Los informes
en valores devengados representan el valor de los alimentos usados durante el período sin importar cuando se realizó la compra.

VALUE RECEIVED (CASH)........................................................................ 1
VALUE USED (ACCRUAL) ........................................................................ 2

GO TO E3

Otro (Especifique) ¿Cómo se reportan los alimentos comprados? ...... 3
___________________________________________________ (STRING (50))
FOOD_RPT_TYPE = 1 OR 3
E2.

{Food_val_change} ¿Es el valor del inventario de alimentos comprados al inicio y al final del año escolar 2024 - 2025, o sea la diferencia del
valor del inventario durante el año, documentado o reportado?

PROBE:

Diga que sí si la diferencia del valor no es reportada directamente, pero puede ser calculada con los valores reportados del
inventario inicial y final.

GO TO E4

FOOD_VAL_CHANGE= 1 OR FOOD_RPT_TYPE = 2
E3.

{Food_val_chng_rpt} ¿Es reportado en esta declaración de gastos o en un documento aparte?

Preparado por Mathematica Policy Research

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2
FOOD_VAL_CHNG_RPT= 1
E3a.

{Food_val_chng_lineitem} ¿Cuál línea de pedido?

PROGRAMMER:

FILL ANY LINE ITEMS CODED TO E1: PURCHASED FOOD INVENTORY IN COLUMN E (FINAL EXPENSE CATEGORY) OF D4
(WORKSHEET) AND PRESENT THEM AS RESPONSE OPTIONS IN ADDITION TO OTHER (SPECIFY) BOX. RESPONSE OPTIONS
SHOULD BE “SELECT ALL THAT APPLY. SELECCIONE TODAS LAS QUE APLIQUEN.”

_____________________________(STRING (150))
SOFT CHECK: IF OTHER (SPECIFY) CHECKBOX SELECTED BUT NO RESPONSE PROVIDED: PLEASE PROVIDE AN ANSWER IN THE SPECIFY BOX, OR
CLICK “NEXT” TO MOVE TO THE NEXT QUESTION. POR FAVOR DÉ UNA RESPUESTA EN EL CUADRO ESPECÍFICO, O HAGA CLIC EN “SIGUIENTE”
PARA CONTINUAR A LA SIGUIENTE PREGUNTA.
FOOD_VAL_CHNG_RPT= 2
E3b.

{Food_val_chng_doc} ¿Cuál es el nombre del documento?
_____________________________(STRING (150))

ALL
E4.

{USDA_Food_Prelim} ¿Recibe esta SFA algún alimento del USDA, incluyendo Alimentos Frescos DoD del USDA o productos a través del Piloto
de Frutas Frescas y Vegetales Sin Procesar del proyecto Unprocessed Pilot?
YES ............................................................................................................ 1
NO ............................................................................................................... 0

GO TO SECTION F

USDA_FOOD_PRELIM = 1
E5.

{USDA_value} ¿Incluye el gasto de los alimentos comprados reportado en la declaración de gastos el valor de los Alimentos USDA recibidos
por la SFA?

Preparado por Mathematica Policy Research

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

SI FUERA NECESARIO: ESTO INCLUYE ALIMENTOS FRESCOS DOD DEL USDA Y FRUTAS Y VERDURAS DEL PROYECTO UNPROCESSED PILOT.
YES ............................................................................................................. 1

GO TO E13

NO ............................................................................................................... 0
USDA_VALUE = 0
E6.

{USDAval_rpt_prelim} ¿Es el valor de los Alimentos USDA recibidos por la SFA documentado o reportado?
SI FUERA NECESARIO: ESTO INCLUYE ALIMENTOS FRESCOS DOD DEL USDA Y FRUTAS Y VERDURAS DEL PROYECTO UNPROCESSED PILOT.
YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO E13

USDAVAL_RPT_PRELIM = 1
E7.

{USDAvalue_rpt} ¿Es el valor de los Alimentos USDA reportado en esta declaración de gastos o en un documento aparte?
SI FUERA NECESARIO: ESTO INCLUYE ALIMENTOS FRESCOS DOD DEL USDA Y FRUTAS Y VERDURAS DEL PROYECTO UNPROCESSED PILOT.
ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2

USDAVALUE_RPT = 1
E7a.

{USDAVALUE_lineitem} ¿Cuál línea de pedido?

PROGRAMMER:

FILL ANY LINE ITEMS CODED TO E2: USDA FOODS IN COLUMN E (FINAL EXPENSE CATEGORY) OF D4 (WORKSHEET) AND
PRESENT THEM AS RESPONSE OPTIONS IN ADDITION TO OTHER (SPECIFY) BOX. RESPONSE OPTIONS SHOULD BE “SELECT
ALL THAT APPLY. SELECCIONE TODAS LAS QUE APLIQUEN.”

Preparado por Mathematica Policy Research

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

USDAVALUE_RPT = 2
E7b.

{USDAVALUE_doc} ¿Cuál es el nombre del documento?
_____________________________(STRING (150))

USDAVAL_RPT_PRELIM = 1
E8.

{USDAvalue_Type} ¿Refleja el gasto reportado de los Alimentos USDA el valor de los alimentos recibidos o el valor de los alimentos usados
durante el período de referencia?
PROBE:

SI FUERA NECESARIO: ESTO INCLUYE ALIMENTOS FRESCOS DOD DEL USDA Y FRUTAS Y VERDURAS DEL PROYECTO UNPROCESSED PILOT.

VALUE RECEIVED (CASH)…………………………………………… 1
VALUE USED (ACCRUAL) ......................................................................... 2

GO TO E11

OTHER (Especifique) ¿Cómo es reportado el valor de los Alimentos USDA? ........3
______________________________________________________________(STRING (50))
USDAVALUE_TYPE= 1 OR 3
E9.

{USDAval_change} ¿Es el valor del inventario de Alimentos USDA al inicio y al final del año escolar 2024 - 2025, o sea la diferencia del valor del
inventario durante el año, documentado o reportado?
SI FUERA NECESARIO: ESTO INCLUYE ALIMENTOS FRESCOS DOD DEL USDA Y FRUTAS Y VERDURAS DEL PROYECTO UNPROCESSED PILOT.

PROBE:

Diga que sí si la diferencia del valor no es reportada directamente, pero puede ser calculada con los valores reportados del
inventario inicial y final.

Preparado por Mathematica Policy Research

GO TO E11

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

ASK IF USDAVAL_CHANGE = 1
E10.

{USDAval_chng_rpt} ¿Es la diferencia del valor (o los valores inicial y final) del inventario de Alimentos USDA durante el año reportada en esta
declaración de gastos o en un documento aparte?
SI FUERA NECESARIO: ESTO INCLUYE ALIMENTOS FRESCOS DOD DEL USDA Y FRUTAS Y VERDURAS DEL PROYECTO UNPROCESSED PILOT.
ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2

USDAVAL_CHNG_RPT = 1
E10a. {USDAval_chng_lineitem} ¿Cuál línea de pedido?
PROGRAMMER:

FILL ANY LINE ITEMS CODED TO E2: USDA FOODS IN COLUMN E (FINAL EXPENSE CATEGORY) OF D4 (WORKSHEET) AND
PRESENT THEM AS RESPONSE OPTIONS IN ADDITION TO OTHER (SPECIFY) BOX. RESPONSE OPTIONS SHOULD BE “SELECT
ALL THAT APPLY. SELECCIONE TODAS LAS QUE APLIQUEN.”

_____________________________(STRING (150))
SOFT CHECK: IF OTHER (SPECIFY) CHECKBOX SELECTED BUT NO RESPONSE PROVIDED: PLEASE PROVIDE AN ANSWER IN THE SPECIFY BOX, OR
CLICK “NEXT” TO MOVE TO THE NEXT QUESTION. POR FAVOR DÉ UNA RESPUESTA EN EL CUADRO ESPECÍFICO, O HAGA CLIC
EN “SIGUIENTE” PARA CONTINUAR A LA SIGUIENTE PREGUNTA.
USDAVAL_CHNG_RPT = 2
E10b. {USDAval_chng_doc} ¿Cuál es el nombre del documento?
_____________________________(STRING (150))
USDAVAL_RPT_PRELIM =1

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GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

E11.

{USDAval_IncDisc} ¿Incluye el monto documentado el valor de los descuentos o reembolsos recibidos para comprar alimentos procesados
hechos de Alimentos USDA?
YES ............................................................................................................. 1

GO TO E13

USDAVAL_INCDISC= 0
E12.

{USDAval_DisRpt} ¿Es el valor de estos descuentos o reembolsos documentado o reportado?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

ASK IF USDAVAL_DISRPT = 1
E12a. {USDAval_DisRpt_type} ¿Es el valor de estos descuentos o reembolsos reportado en esta declaración de gastos o en un documento aparte?
ON THE STATEMENT ................................................................................ 1
ON A SEPARATE DOCUMENT (COLLECT DOCUMENT) ....................... 2
USDAVAL_DISRPT_TYPE= 1
E12b. {USDAval_dis_lineitem} ¿Cuál línea de pedido?
PROGRAMMER: FILL ANY LINE ITEMS CODED TO E2: USDA Foods
FOODS IN COLUMN E (FINAL EXPENSE CATEGORY) OF D4 (WORKSHEET) AND PRESENT THEM AS RESPONSE OPTIONS IN ADDITION TO OTHER
(SPECIFY) BOX. RESPONSE OPTIONS SHOULD BE “SELECT ALL THAT APPLY. SELECCIONE TODAS LAS QUE APLIQUEN.”
_____________________________(STRING (150))
SOFT CHECK: IF OTHER (SPECIFY) CHECKBOX SELECTED BUT NO RESPONSE PROVIDED: PLEASE PROVIDE AN ANSWER IN THE SPECIFY BOX, OR
CLICK “NEXT” TO MOVE TO THE NEXT QUESTION. POR FAVOR DÉ UNA RESPUESTA EN EL CUADRO ESPECÍFICO, O HAGA CLIC EN “SIGUIENTE” PARA
CONTINUAR A LA SIGUIENTE PREGUNTA.

Preparado por Mathematica Policy Research

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

USDAVAL_DISRPT_TYPE= 2
E12c. {USDAval_dis_doc} ¿Cuál es el nombre del documento?
_____________________________(STRING (50))
USDA_FOOD_PRELIM=1
E13.

{USDA_storage} ¿Cobró el Estado a la SFA por algún costo asociado con el almacenamiento, transporte o procesamiento de los Alimentos
USDA recibidos por la SFA?
SI FUERA NECESARIO: ESTO INCLUYE ALIMENTOS FRESCOS DOD DEL USDA Y FRUTAS Y VERDURAS DEL PROYECTO UNPROCESSED PILOT.
YES ............................................................................................................ 1
NO ............................................................................................................... 0

GO TO SECTION F

USDA_STORAGE = 1
E14.

{USDA_storage_lineitem} ¿Aparecen estos cargos en una línea de pedido aparte o en la declaración de gastos de la SFA?
YES ............................................................................................................ 1

GO TO SECTION F

NO ............................................................................................................... 0
USDA_STORAGE_LINEITEM = 0
E15.

{USDA_storage_ded} ¿Fueron estos cargos deducidos de reembolsos por comida que se debían a la SFA?
YES ............................................................................................................. 1

GO TO SECTION F

NO ............................................................................................................... 0
USDA_STORAGE_DED = 0
E16.

{USDA_storage_Act} ¿Cómo son contabilizados estos cargos?
(Especifique): ________________________________________ (STRING (200))

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GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

E17.

{E_Complete} ESTATUS SECCIÓN E. GASTOS DE ALIMENTOS.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
___________________________________________________ (STRING (150))

Preparado por Mathematica Policy Research

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

SECCIÓN F: SERVICIOS PÚBLICOS Y SUPLEMENTO AL EQUIPO
ALL
En esta sección, recopilaremos información acerca de los servicios públicos del servicio de alimentos y la depreciación de equipo que no está
disponible en su declaración de gastos ni en la tasa de costos indirectos de su SFA, si aplica.
F1.

{unreprt_util} ¿Usa el servicio de alimentos algún servicio público que se carga directamente o indirectamente a la cuenta del servicio de
alimentos?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO F5

UNREPRT_UTIL=1
PREFILL WITH SAMPLED SCHOOL NAMES
F2.

{unreprt_util_kitch} A estos los llamaremos costos de servicios públicos “no reportados” porque no se cargan directamente ni indirectamente a
la cuenta del servicio de alimentos. En el momento de nuestra entrevista de seguimiento, ¿podrá proporcionar los costos reales o estimados
de los servicios públicos que se cargaron directamente o indirectamente para las cocinas de la muestra para el año escolar 2024 - 2025?

Como recordatorio, las cocinas seleccionadas para este estudio se encuentran en las siguientes escuelas:

SAMPLED KITCHENS: [SCHOOL1, SCHOOL2, SCHOOL3, ETC]
YES ............................................................................................................. 1
NO ............................................................................................................... 0
UNREPRT_UTIL_KITCH=0

Preparado por Mathematica Policy Research

GO TO F4

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

F3.

{unreprt_util_SFA} ¿Podrá proporcionar los costos reales o estimados de los servicios públicos no reportados de la SFA en total del año escolar
2024 - 2025?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

GO TO F5

UNREPRT_UTIL_SFA=1 OR UNREPRT_UTIL_KITCH=1
F4.

{unreprt_util_doc} ¿Cuál es el nombre de la documentación que consultará para proporcionar esta información?
NAME OF DOCUMENT: _____________________________(STRING (100))

ALL
F5.

{equip_owner} ¿Es el equipo pesado del servicio de alimentos, como fogones, neveras o furgonetas de reparto, propiedad del distrito escolar o
de la SFA, arrendado por el distrito escolar o la SFA, proporcionado por una compañía de gestión de servicios de alimentos, o suministrado al
distrito escolar por otros medios?
CODE ALL THAT APPLY
SCHOOL DISTRICT OR SFA OWNS MAJOR EQUIPMENT .................... 1
SCHOOL DISTRICT OR SFA LEASES MAJOR EQUIPMENT.................. 2
FOOD SERVICE MANAGEMENT COMPANY PROVIDES MAJOR EQUIPMENT 3
OTHER (Especifique):................................................................................. 4
___________________________________________________ (STRING (200))
REFUSED ................................................................................................... r
DON’T KNOW ............................................................................................. d

EQUIP_OWNER=1, 4, OR D (I.E., SCHOOL DISTRICT DOES NOT LEASE OR RECEIVE MAJOR EQUIPMENT FROM THE FSMC).
F6.

{equip_chrg_FSA} ¿Se cargan todos los costos de depreciación del equipo del servicio de alimentos a la cuenta del servicio de alimentos de la
escuela como un cargo directo o bajo costos indirectos?
YES ............................................................................................................. 1

Preparado por Mathematica Policy Research

GO TO END OF
EXPENSE STATEMENT

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

NO ............................................................................................................... 0
EQP_CHRG_FSA=0

F7.

{equip_deprec_kitch} A estos los llamaremos costos de depreciación de equipo “no reportados” porque no se cargan directamente ni
indirectamente a la cuenta del servicio de alimentos. En el momento de nuestra entrevista de seguimiento, ¿podrá proporcionar los costos
reales o estimados no reportados de depreciación de equipo para las cocinas de la muestra para el año escolar 2024 - 2025?
PROBE:

Aquí nos interesan solamente los costos de depreciación de equipo que no se cargaron directamente ni indirectamente a la SFA.
Recopilamos los cargos directos e indirectos por separado.

Como recordatorio, las cocinas seleccionadas para este estudio se encuentran en las siguientes escuelas: [SCHOOL 1, SCHOOL 2, SCHOOL 3,
ETC]
YES ............................................................................................................. 1

GO TO F10

NO ............................................................................................................... 0
EQUIP_DEPREC_KITCH=0
F8.

{equip_deprec_SFA} ¿Podrá proporcionar los costos reales o estimados no reportados de la depreciación de equipo por la SFA en total del año
escolar 2024 - 2025?
YES ............................................................................................................. 1

GO TO F10

NO ............................................................................................................... 0
EQUIP_DEP_SFA =0
F9.

{equip_purchaseprice} ¿Podrá proporcionar el precio inicial de compra del equipo del servicio de alimentos en alguna de las cocinas de la
muestra o de la SFA en general?
YES ............................................................................................................. 1
NO ............................................................................................................... 0

Preparado por Mathematica Policy Research

GO TO END

GUÍA DE ENTREVISTA DE PERSONAL NO PRESUPUESTARIO DEL DISTRITO

EQUIP_DEPREC_KITCH=1, EQUIP_DEPREC_SFA =1, OR IF EQUIP_PURCHASEPRICE =1
F10.
{eqp_unreport_cost_doc} ¿Cuál es el nombre de la documentación que consultará para proporcionar esta información?
NAME OF DOCUMENT: _____________________________(STRING (200))
F11.

{F_Complete} ESTATUS SECCIÓN F. SERVICIOS PÚBLICOS Y SUPLEMENTO AL EQUIPO.
COMPLETE ................................................................................................ 1
NEEDS FOLLOW UP (SPECIFY FOLLOW UP NEEDED) ........................ 2
(STRING (150))

END OF PRELIMINARY EXPENSE STATEMENT.

Ya terminamos nuestra revisión preliminar de los gastos de su SFA. Cuando la declaración de gastos final del servicio de alimentos del año escolar
2024 - 2025 esté disponible, revisaremos con usted esa declaración por teléfono o en una reunión virtual el próximo otoño para hacer algunas
preguntas de seguimiento. En la próxima sección, le voy a preguntar sobre el tiempo del personal y los salarios de las personas que trabajan en
actividades del servicio de alimentos pero no reciben pago de la cuenta del servicio de alimentos.
PROGRAMMER BOX

SKIP SECTION IF LIMITED OA OR RESPONDENT IS FSMC.
END OF SURVEY.
Esas son todas las preguntas que tengo para usted hoy. Gracias por tomarse el tiempo de completar estas entrevistas conmigo. Su
participación es fundamental para el éxito del Estudio de Nutrición y Costo de Comidas Escolares II. Podemos contactarle después si
tenemos preguntas de seguimiento.

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GUÍA DE REFERENCIA PARA LA ENTREVISTA DE COSTOS CON EL DIRECTOR DEL SFA

GUÍA DE REFERENCIA PARA LA ENTREVISTA IN SITU DE COSTOS DEL SFA

GUÍA DE REFERENCIA PARA LA ENTREVISTA DE COSTOS CON EL DIRECTOR DEL SFA

Contenidos
MATERIAL DE APOYO 1: Documentos del Proveedor de Alimentos .....................................1
MATERIAL DE APOYO 2: Lista de Alimentos para la Hoja de Trabajo de Costos de
Alimentos del SFA ...........................................................................................2
MATERIAL DE APOYO 6: Categorías y Definiciones de Gastos .............................................3

GUÍA DE REFERENCIA PARA LA ENTREVISTA DE COSTOS CON EL DIRECTOR DEL SFA

MATERIAL DE APOYO 1: Documentos del Proveedor de
Alimentos
Nosotros revisaremos su documentación de todos los proveedores de alimentos adquiridos
comercialmente, envíos de Alimentos de USDA, envíos de Alimentos Frescos DoD, y envíos
del proyecto Unprocessed Pilot para ayudarnos a calcular el precio por unidad de los
alimentos utilizados por el SFA durante la(s) semana(s) de recolección de datos. Para
determinar el costo total en la producción de alimentos escolares, necesitamos calcular el
costo de los alimentos. Nosotros necesitamos saber que ha pagado el SFA tanto por
alimentos servidos, como por ingredientes utilizados en recetas de alimentos que el SFA
prepara.
Para cada tipo de alimento listado en el Material de Apoyo 2, nos gustaría contar con
documentación suficiente para calcular el PRECIO POR UNIDAD para cada alimento. Por
favor, considere a todos los proveedores quienes suministran alimentos a su SFA.
Estamos especialmente interesados en cualquier alimento que se sirva en la(s) semana(s) de
recolección de datos. Esto incluye alimentos del inventario y alimentos comprados cerca de
la semana de recolección de datos. Usaremos esta información para calcular el costo de
alimentos reportados en la Encuesta de Menús para cada escuela seleccionada.
Para hacer esto, le pedimos los siguientes tipos de documentos, si están disponibles:
Resumen:

un reporte con la información de precios de todos los alimentos comprados.

Factura:

información de alimentos comprados y entregados en una fecha determinada.
Se pueden necesitar varias facturas de un mismo proveedor.

Otros:

incluye listas de subastas y contratos con precios por alimentos, o reportes de
inventarios con alimentos de múltiples proveedores.

De ser posible, los documentos deben incluir:
Nombre del Producto
Marca
Tamaño de la unidad
Precio por unidad – o – Costo Total y Número de Cajas
Por ejemplo:
 2 cajas de seis latas del #10 de Tomates Picados marca Joe’s
Precio por caja = $10.00
 2 cajas de 10 lb c/u. de duraznos frescos
Precio Total por las 2 cajas = $25.00
RECUERDE:
•
•
•
•

EL OBJETIVO ES PROPORCIONAR SUFICIENTE INFORMACIÓN PARA CALCULAR EL
PRECIO POR UNIDAD.
1

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MATERIAL DE APOYO 2: Lista de Alimentos para la Hoja
de Trabajo de Costos Alimentos del SFA
Alimentos Principales
Alimentos Pre-empacados
Alimentos Enlatados/Alimentos Básicos
Frutas Frescas/Vegetales Frescos
Frutas Congeladas/Vegetales Congelados
Alimentos Congelados/Carnes/Pollo/Pescados y Mariscos/Platos Principales/Alternativas de
Carne
Productos Refrigerados (no lácteos/jugos)
Alimentos Especiales
Pan/Tortillas
Dulces
Frituras
Galletas
Comidas de Proveedores Especializados (sándwiches, pizza, tacos, etc.)
Helado
Leche/Lácteos
Jugos
Soda/Otras Bebidas
Pastelillos
Alimentos para Máquinas Expendedoras
Otros
Alimentos USDA
Productos en crudo, en bulto o entregados directamente
Productos listos para consumo (productos procesados comprados a través del SFA, del
Estado y/o Acuerdos Nacionales de Procesamiento.
Dólares de asignación utilizados para obtener frutas y verduras no procesadas a través del
proyecto Unprocessed Pilot
Alimentos Frescos DoD de USDA
Alimentos que han sido obtenidos utilizando derecho de Alimentos de USDA para el
programa de desayunos y almuerzos a través del Programa de Frutas y Vegetales Frescos
del Departamento de Defensa (DoD por sus siglas en inglés) y el Departamento de
Agricultura de los Estados Unidos (USDA por sus siglas en inglés)

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MATERIAL DE APOYO 6: Categorías y Definiciones de
Gastos
Correlacionaremos cada partida presupuestaria del reporte de gastos con las categorías
enlistadas más abajo. Para más detalles acerca de las definiciones de cada categoría de
gastos, por favor revise la sección de “Definición de Categorías de Gastos”

BREVE RESUMEN DE CATEGORÍAS DE GASTOS
A.

MANO DE OBRA

Utilidades:
23. Energía (gas, electricidad)
24. Otras utilidades (agua, drenaje)

Sueldos y Salarios:
10. Trabajadores regulares de servicio
de alimentos
11. Otros trabajadores regulares del
distrito
12. Trabajadores temporales

Alquilación:
25. Alquilación de equipo/alquilación
de vehículos
26. Alquilación de espacios de
almacén
27. Alquilación de otros espacios

Beneficios adicionales e impuestos de
nómina:
13. Impuestos de Seguro Social
14. Compensación por desempleo
15. Indemnización por accidente
laboral
16. Seguro médico
17. Contribuciones para el retiro
(ejemplo, pensiones)
18. Otros beneficios (Seguro de vida,
seguro por incapacidad, licencia
por enfermedad, incapacidad a
largo plazo, etc.)
B.

Servicios por contrato/pagos entre
agencias:
28. Servicios profesionales
29. Tarifas a empresas de
administración de servicios de
alimentos, etc.
30. Reparación y mantenimiento de
equipo.
31. Almacenamiento
32. Transporte
33. Seguros y primas de fianza
34. Otros servicios

OTROS COSTOS OPERATIVOS
DIRECTOS

Costos operativos directos diversos:
35. Comunicaciones
36. Viajes/varios

Suministros y equipos consumibles:
19. Suministros de producción de
alimentos y equipos consumibles.
(ollas, charolas, utensilios, etc.)
20. Suministros de transporte
(gasolina, grasa, aceite, llantas,
etc.)
21. Suministros de oficina y equipos
consumibles (bolígrafos, papel,
tinta, etc.)
22. Otros suministros y equipos
consumibles (suministros de
limpieza, etc.)

COMPRA IMPORTANTE DE EQUIPO Y
COSTOS DE DEPRECIACIÓN
Compra de equipo:
6. Equipo de cocina
7. Vehículos de motor
8. Otros equipos
Depreciación del equipo:
9. Cafetería/Cocina

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10. Otros
D.

COSTOS INDIRECTOS
3. Costos indirectos por periodo de
gastos.
4. Costos indirectos por años
anteriores
Tenga en cuenta que también pediremos
tarifas de costos indirectos (o planes de
asignación de costos indirectos) para el año
escolar 2024-2025

E. ALIMENTOS COMPRADOS
1. Inventario de alimentos comprados
2. Alimentos de USDA, incluyendo
Alimentos Frescos DoD de USDA y
del proyecto Unprocessed Pilot,
descuentos y reembolsos,
almacenamiento y transporte.

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DEFINICIONES DE LAS CATEGORIAS DE GASTOS
A.

MANO DE OBRA: Costos del personal.


Sueldos y Salarios: Esta categoría incluye sueldos y salarios pagados a empleados regulares y
temporales. No incluye tarifas pagadas a consultores independientes.



Beneficios adicionales e impuestos de nómina: Esta categoría incluye la parte correspondiente de
los impuestos de nómina del servicio de alimentos escolares o pagos obligatorios similares de
Seguro Social, Medicare, Compensación por Desempleo, y seguro de Indemnización por Accidente
Laboral, además de seguro médico, pensión y otros beneficios de retiro, seguro de vida, asistencia
en el pago de matrícula de estudios, seguro dental, subsidios de alimentos para personal, u otros
beneficios para empleados no monetarios.

OTROS COSTOS OPERATIVOS DIRECTOS: Gastos directos por servicios de alimentos de carácter
operativo (recurrentes), aparte de la mano de obra y los alimentos. No incluye desembolsos de capital,
depreciación o costos indirectos.


Suministros y equipos consumibles: Esta categoría incluye todo tipo de suministros (aparte de
alimentos) utilizados para todos los aspectos operativos de servicios de alimentos. Equipos
consumibles incluyen todo tipo de equipos adquiridos que puedan ser tratados como un gasto de
acuerdo con el USDA y otras reglas aplicables. Usualmente este equipo tiene un costo por debajo a
una cantidad predeterminada (como $500).



Utilidades: Esta categoría incluye electricidad, calefacción y combustibles para cocinar, agua y
servicios de drenaje.



Alquilación:



Alquilación de equipo/ alquilación de vehículos: Esta categoría incluye gastos por la renta
de cualquier tipo de equipo o vehículos para el servicio de alimentos escolares.

Alquilación de espacios de almacenamiento: Esta categoría incluye gastos por la renta de
instalaciones para el almacenamiento de alimentos y de suministros del servicio de alimentos.

Alquilación de otros espacios: Esta categoría incluye gastos por la renta de instalaciones
para la preparación de alimentos, para servir alimentos, o para la administración de servicios
de alimentos.

Servicios por contrato/pagos entre agencias: Esta categoría incluye todos los gastos por
servicios contratados o adquiridos de organizaciones privadas o individuos particulares, y pagos a
otras agencias por servicios específicos que se cobren como costos directos.
10. Servicios profesionales: Esta categoría incluye servicios proporcionados por profesionales,
tales como consultorías de dietas/ consultorías administrativas, capacitación de personal,
servicios legales, auditorías, etc.
11. Tarifas a empresas de administración de servicios de alimentos: Esta categoría incluye
todos los pagos a empresas de administración de servicios de alimentos aparte de reembolsos
por gastos de mano de obra y de alimentos. Algunos ejemplos son: tarifas por consultoría o
administrativas o por consultorías, y costo de fondos o ganancias. NOTA: (1) La compra de
comidas completas preparadas bajo contrato con el SFA (“alimentos pre-empacados”) o cargos
“por comida” por alimentos preparados en el lugar también deberá ser reportada aquí; (2) Si
alguna empresa de administración de servicios de alimentos cobra una sola cantidad al SFA
por todos sus servicios, esa cantidad deberá ser reportada aquí.
12. Reparaciones y mantenimiento de equipo: Esta categoría incluye reparaciones,
mantenimiento, y cargos asociados (ejemplo, refacciones) para equipo del servicio de

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alimentos utilizados en cocinas, cafeterías, unidades de almacenamiento y oficinas
administrativas.
13. Almacenamiento: Esta categoría incluye tarifas para almacenamiento bajo contrato y cargos
asociados (tales como carga y descarga de envíos).
14. Transporte: Esta categoría incluye cargos bajo contrato por transporte de alimentos y
suministros del servicio de alimentos, etc.
15. Seguros y primas de fianza: Esta categoría incluye pagos por seguros de propiedad y
suministros, y seguros de responsabilidad civil o primas de fianza. Esto no incluye pagos a los
trabajadores por beneficios del seguro o seguro de indemnización por accidente laboral.
16. Otros servicios contratados: Esta categoría incluye servicios no listados en ningún otro lado,
tales como procesamiento de datos, procesamiento de nómina, servicios de mantelería o
lavandería, exterminación, inspecciones de salubridad, etc.


Costos operativos directos diversos:
17. Comunicaciones: Esta categoría incluye teléfono, fax, correo, servicios de mensajería, y otros
costos de comunicación.
18. Viajes / varios: Esta categoría incluye todos los otros costos identificados directamente como
gastos de servicios de alimentos. Ejemplos de gastos en esta categoría son: kilometraje y otros
reembolsos de viaje, membresías de asociación y suscripciones.

COMPRA DE EQUIPO Y GASTOS DE DEPRECIACIÓN:


Compra de equipo: Esta categoría incluye gastos por equipo nuevo o de reemplazo que sean
considerados equipo de capital de acuerdo al USDA y a otras reglas aplicables, basado en su vida
útil y costo. Incluye equipo para cocinas, cafeterías, unidades de almacenamiento, transporte y
administración.



Depreciación del equipo: Este es un cargo anual igual al costo de la compra del equipo de capital
dividido entre la vida útil del equipo. Usualmente reportado solo bajo contabilización por el criterio de
devengo contabilidad por lo devengado, conocido como “accrual accounting” en inglés.

COSTOS INDIRECTOS: Costos compartidos entre varios programas o funciones del SFA, tales como
soportes administrativos, gastos de ocupación, suministros con propósitos generales y gastos de
comunicaciones. Usualmente, el costo indirecto por los servicios de alimentos, si es reportado, se calcula
aplicando una tasa porcentual a ciertos tipos de costos directos, que pueden excluir alimentos. El costo
indirecto debe ser la cantidad real cobrada a la cuenta del servicio de alimentos escolares.

ALIMENTOS: Incluye alimentos comprados, Alimentos de USDA (incluyendo Alimentos Frescos DoD de
USDA y frutas y vegetales del programa Unprocessed Pilot), y cargos por el transporte, almacenamiento
y procesamiento de alimentos donados.


Alimentos comprados: Este es el gasto por compra de alimentos usados por la SFA, incluyendo
alimentos comprados que han sido preparados con productos donados por USDA como
ingredientes.



Valor de los Alimentos de USDA recibidos: Este es el valor total asignado por el USDA a los
Alimentos USDA donados que son recibidos por el SFA durante el ciclo escolar 2024-2025.



Almacenamiento, transporte y cargos por procesamiento: Esta categoría incluye cargos del
Estado o de contratistas al SFA por el transporte, almacenamiento y procesamiento de alimentos
USDA donados.

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

Cambio de valor del inventario: El valor del inventario de alimentos comprados y alimentos
donados que sean utilizados o perdidos durante el año, además de compras o ingresos.

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