F05.08_F05.09 SFA FU Cost Int _Eng (G3,FOA,LOA)_Sp(LOA)

2024–2025 National School Foods Study

F05.08_F05.09 SFA FU Cost Int _Eng (G3,FOA,LOA)_Sp(LOA)

OMB: 0584-0698

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APPENDIX F05.08. SFA FOLLOW-UP COST INTERVIEW WITH REFERENCE
GUIDE - ENGLISH (GROUP 3 & FULL AND LIMITED OUTLYING AREAS)
AND APPENDIX F05.09. SFA FOLLOW-UP COST INTERVIEW WITH
REFERENCE GUIDE - SPANISH (LIMITED OUTLYING AREAS)

This page 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 G3 OR FOA: 2, IF LOA: 1.75] 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 Follow-Up Cost Interview
Includes the following instruments:
Food Service Expense Statement Follow-Up
Food Service Revenue Statement
Food Service Indirect Cost Follow-Up

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 Follow-Up 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 CEP
Needed on data file
o SFAName
o SFAID

Release instrument if:
1. SFA (This will include FSMC-only, which is only in Guam.)
2. Recruitmentstatus = recruited
3. Group=3, LOA, or FOA

SFA Follow-Up Cost Interview

USDA/Food and Nutrition Service
2024–2025 National School Foods Study
Food Service Expense Statement Follow-Up (Module A)
ALL
SC1. Hello. My name is [NAME], calling from Mathematica about the 2024-2025 National School
Foods Study. We scheduled this time to go over the expense and revenue questions that we have.
Does this time still work for you?
YES ............................................................................................................. 1

GO TO SC2

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

RESCHEDULE

SC1 = 1
SC2. Great. Do you have the Expense and Revenue Statement and the Follow-Up Cost Interview
documents that I sent to you for this discussion?
YES ............................................................................................................. 1

GO TO SC3

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

RESCHEDULE

SC2 = 1
IF OTHER RESPONDENTS WILL BE INCLUDED:
SC3. When I spoke to you before, you mentioned [NAMES] should also be included on this call.
Are they with you now?
YES ............................................................................................................. 1

GO TO A1

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

RESCHEDULE

Interview respondents
 SFA Director
 Business Manager
Additional Respondents
Name:

Title:

Phone:

Email:

Name:

Title:

Phone:

Email:

SFA Follow-Up Cost Interview

School Food Service Expense Statement
ALL
A1.

{Exp_type} ABSTRACTOR OR INTERVIEWER: CHECK ONE BASED ON INFORMATION
PROVIDED IN ADVANCE:

 2024-2025 SCHOOL YEAR EXPENSE REPORT TO STATE CHILD NUTRITION
AGENCY PROVIDED
 2024-2025 SCHOOL YEAR EXPENSE STATEMENT FOR SCHOOL FOOD
SERVICE ACCOUNT FROM DISTRICT FINANCIAL STATEMENTS PROVIDED

ALL
A2.

{Final_ExpPeriod_Start} {Final_ExpPeriod_End} Thank you for providing a copy of your
SFA’s final food service expense statement for the 2024-2025 school year prior to this
call. [I/Members of our team] pulled information from this statement and populated a
grid, as we did last school year. I am going to walk through this grid with you now to
make sure what we have is accurate and complete, and to follow up on any expenses
that we were not able to find or classify. I’ll start with labor and then ask about nonlabor expenses. I also have a copy of the expense statement provided for reference.
I see the expense statement covers [DATE] to [DATE]. Is that correct?
INTERVIEWER NOTE: IF INCORRECT, OVERWRITE FIELDS WITH THE CORRECTED
DATES.

PERIOD COVERED BY STATEMENT:
|

|/|

| to |

|/|

SFA Follow-Up Cost Interview
PROGRAMMER BOX
COLUMN A AND B SHOULD BE PREFILLED WITH THE INFORMATION ENTERED IN
COLUMNS A AND B OF THE PRELIMINARY EXPENSE STATEMENT WORKSHEET.
THE ABSTRACTOR WILL BE ENTERING THIS GRID FIRST AND CONFIRMING IF THE
INFORMATION GATHERED IN THE PRELIMINARY EXPENSE STATEMENT IS
CONSISTENT WITH THE FINAL EXPENSE STATEMENT.
ABSTRACTOR WILL ADD NEW LINES TO THE BOTTOM OF THE GRID IF
NECESSARY.
IN SOME CASES WHERE THE ABSTRACTOR HAS TO ADD A NEW LINE THEY WILL
FILL IN COLUMNS A, B, AND D. IN OTHER CASES THE ABSTRACTOR WILL NOT BE
ABLE TO FILL IN THESE COLUMNS AND THEY WILL LEAVE A NOTE IN COLUMN E.
WHEN THEY HAVE COMPLETED THEIR ABSTRACTION FOR THE DISTRICT THEY
WILL SAVE THEIR ANSWERS AND CLOSE OUT OF THE INSTRUMENT. THE
TELEPHONE INTERVIEWERS WILL NEED TO REOPEN THIS INSTRUMENT AND
REVIEW THE PREFILLED INFORMATION AND ALL OF THE INFORMATION ADDED
DURING THE ABSTRACTION PHASE WITH THE SFA DIRECTOR.

SFA Follow-Up Cost Interview

A3. SCHOOL FOOD SERVICE EXPENSE STATEMENT WORKSHEET
ALL
I’ll start with asking you about some questions that came up when we did an initial check of your
expense statement.
INTERVIEWER: REFER THE RESPONDENT TO HANDOUT 1: EXPENSE CATEGORIES AND
DEFINITIONS.
INTERVIEWER: BEGIN SHARING SCREEN WITH RESPONDENT AND WALK THROUGH
WORKSHEET, MAKING CORRECTIONS AS NEEDED PROGRAMMER: ADD A LINE ADDING
FUNCTIONALITY TO THE END OF THE GRID SO THAT 3 NEW LINES COULD BE ADDED AT ONE
TIME (UP TO 30 NEW LINES SHOULD BE ALLOWED). WHEN NEW LINES ARE ADDED,
INTERVIEWER WILL NEED TO FILL IN INFORMATION IN COLUMNS A-E.
A.

SFA line item name
{Exp_Line_Item}

Expense category
(Select all that apply)
{Exp_Abstr_Cat}

Line item exists on final
expense statement?
{Line_item_fnl}

School Year
2024-2025 Cost
{Exp_Dollar}

Notes
{Exp_Notes}

X YES
 NO

$25,683

E.g., 5030. Supplies –
Lunch

B1. Food Production
Supplies
B4. Other supplies and
expendable equipment

(PROGRAMMER
NOTE: PREFILL
WITH LINE ITEM
NAMES FROM
PRELIMINARY
EXPENSE
STATEMENT)

(PROGRAMMER
NOTE: PREFILL
WITH EXPENSE
CATEGORY
NAMES FROM
PRELIMINARY
EXPENSE
STATEMENT)

 YES
 NO

$_____________

(STRING
(200))

(PROGRAMMER
NOTE: DISPLAY
LIST ONLY IF NEW
LINE): [SEE
BELOW LIST]

List of categories to use for column B.
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.

Social security taxes
Unemployment compensation
Workers’ compensation
Health insurance

SFA Follow-Up Cost Interview

8.
9.
B.

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:

10.
11.
12.
13.
14.
15.
16.

Professional services
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
1. Indirect costs for expense period

Indirect costs for prior year(s)

E. PURCHASED FOODS
1. Purchased food inventory
2. USDA Foods, including USDA DoD Fresh and Unprocessed Pilot, discounts and rebates, storage and
transportation
NA – NON-SBP/NSLP COST

SFA Follow-Up Cost Interview
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.
IF ABSTRACTION
A4.

{Exp_Abstr_Comp} Abstraction complete
YES ............................................................................................................. 1
NO ............................................................................................................... 0
PROGRAMMER BOX
COLUMN A SHOULD BE PREFILLED WITH THE CONFIRMED INFORMATION AND
NEW INFORMATION ADDED IN THE ABOVE GRID. COLUMN B SHOULD BE
PREFILLED WITH THE INFORMATION GATHERED IN COLUMN C OF THE
PRELIMINARY EXPENSE STATEMENT INSTRUMENT REVIEW GRID.

A5. SCHOOL FOOD SERVICE EXPENSE STATEMENT REVIEW GRID
PROGRAMMER NOTE: COLUMN A SHOULD BE FILLED WITH THE VARIABLES FROM A5 (THE
SCHOOL FOOD SERVICE EXPENSE STATEMENT WORKSHEET). COLUMN B SHOULD BE PREFILLED FROM THE VARIABLES FROM D4 OF THE PRELIMINARY FOOD SERVICE EXPENSE
STATEMENT WORKSHEET (SFA ON-SITE COST INTERVIEW).

Category

A.
Which line
item(s)
contains this
cost?
[FILL
VARIABLES
FROM A3]

13. Storage

14. Transportation

15. Insurance and bond
premiums

16. Other contracted
services

(IF LINE ITEM CODED IN A)
Is any of this category also included somewhere else?
(IF NO LINE ITEM CODED)
Why is this category not included on the expense report?
{Non-Expense_Reprt_Rsn}

Confirmed
with SFA
director?
{Conf_FnlExp}

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

$ ______________

 YES

Miscellaneous direct operating costs:
17. Communications

$ ______________

 YES

SFA Follow-Up Cost Interview

Category
18. Travel/miscellaneous

A.
Which line
item(s)
contains this
cost?
[FILL
VARIABLES
FROM A3]

(IF LINE ITEM CODED IN A)
Is any of this category also included somewhere else?
(IF NO LINE ITEM CODED)
Why is this category not included on the expense report?
{Non-Expense_Reprt_Rsn}

Confirmed
with SFA
director?
{Conf_FnlExp}

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

$ ______________

 YES

C. EQUIPMENT PURCHASES AND DEPRECIATION COSTS
Equipment purchase:
1. Kitchen equipment

2. Motor vehicles

3. Other equipment

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET
(Provide estimate)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET

$ ______________

 YES

Equipment depreciation:
4. Cafeteria/kitchen

 YES

SFA Follow-Up Cost Interview

Category
5. Other

A.
Which line
item(s)
contains this
cost?
[FILL
VARIABLES
FROM A3]

(IF LINE ITEM CODED IN A)
Is any of this category also included somewhere else?
(IF NO LINE ITEM CODED)
Why is this category not included on the expense report?
{Non-Expense_Reprt_Rsn}

Confirmed
with SFA
director?
{Conf_FnlExp}

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
 INCLUDED
DOC FROM
IN
PRELIM)
INDIRECT
$____________
COST
RATE

 OFF-BUDGET

1. Indirect cost for SY 20242025

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
DOC FROM
PRELIM)
$____________

 OFF-BUDGET
(Provide estimate)

2. Indirect cost for prior
year(s)

 SFA DOES  SEPARATE DOC
NOT HAVE
(PREFILL NAME
COST
OF SEPARATE
DOC FROM
PRELIM)
$____________

 OFF-BUDGET
(Provide estimate)

 YES

D. INDIRECT COSTS

$ ______________

 YES

SFA Follow-Up Cost Interview
ALL

SECTION E: FOOD EXPENSES

PROGRAMMER NOTE: WHEN SPECIFIED, PREFILL RESPONSES TO THIS SECTION FROM
PRELIMINARY FOOD SERVICE EXPENSE STATEMENT INSTRUMENT (VARIABLE PREFIX “OS”).
INTERVIEWER NOTE: CONFIRM THAT RESPONSES PROVIDED DURING PRIOR INTERVIEW ARE
STILL ACCURATE. IF NOT, CHANGE RESPONSE.
FILL “RECEIVED” IF OS_FOOD_REPORT_TYPE =1; PREFILL “USED” IF
OS_FOOD_REPORT_TYPE = 2
E1.

{Food_report_type} Can you confirm that the expense for purchased food reflects the value
of food [received/used] during the school year?
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
OTHER (Specify): How is purchased food reported?............................. 3
__________________________________________________ (STRING (50))
ALL
FILL “RECEIVED” IF FOOD_REPORT_TYPE =1; PREFILL “USED” IF
FOOD_REPORT_TYPE = 2

E2.

{Food_expense} What is the total expense for purchased food [received/used] for the 20242025 school year, excluding the value of any USDA Foods, USDA DoD Fresh fruits and
vegetables, or Unprocessed Pilot items?
$ _____________________ AMOUNT
RANGE 0-10,000,000

FOOD_REPORT_TYPE NE 2
FILL “IS” IF OS_FOOD_VAL_CHANGE = 1; FILL “IS NOT” IF OS_FOOD_VAL_CHANGE
=0
E3.

{Food_val_change} Can you confirm that 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, [is/is not] documented or reported?
INTERVIEWER:

MARK “REPORTED” IF THE CHANGE IN VALUE IS NOT DIRECTLY
REPORTED BUT CAN BE CALCULATED USING THE REPORTED
STARTING AND ENDING INVENTORY VALUES.

REPORTED ............................................................................................... 1
NOT REPORTED........................................................................................ 0

GO TO E5

SFA Follow-Up Cost Interview
FOOD_VAL_CHANGE= 1
FILL WITH “THE EXPENSE STATEMENT AS LINE ITEM” IF
OS_FOOD_VAL_CHNG_RPT = 1 AND OS_FOOD_VAL_CHNG_LINEITEM; ELSE FILL
WITH THE DOCUMENT NAME IN OS_FOOD_VAL_CHNG_DOC
E4a.

{Food_val_start} {Food_val_end} {Food_val_change_amt} What is the change in value of the
purchased food inventory received over the 2024-2025 school year?
PROBE: During our prior interview, you said this was reported on [the expense statement
as line item [name from OS E3a]/[DOCUMENT NAME FROM OS E3b]].
PROGRAMMER: IF STARTING AND ENDING VALUES ARE ENTERED THEN DO NOT
ALLOW ENTRY IN CHANGE IN VALUE AND VICE VERSA.
$ _____________________ STARTING INVENTORY VALUE
RANGE 0-500,000
$ _____________________ ENDING INVENTORY VALUE
RANGE 0-500,000
OR
$ _____________________ CHANGE IN VALUE
RANGE 0-500,000
FOOD_VAL_CHANGE= 1

E4b.

{Food_val_method} Does the SFA determine the value of the purchased food inventory
by the purchase cost, current cost or market value, average cost, or some other way?
PURCHASED COST................................................................................... 1
CURRENT COST OR MARKET VALUE .................................................... 2
AVERAGE COST ........................................................................................ 3
FOOD SERVICE MANAGEMENT COMPANY ........................................... 4
OTHER (Specify) How is the value determined? .................................... 99
_____________________________________________________________ (STRING (50))

SFA Follow-Up Cost Interview
ALL
FILL WITH “DID ” IF OS_USDA_FOODS_PRELIM=1; FILL WITH “DID NOT” IF
OS_USDA_FOODS_PRELIM = 0
E5.

{USDA_Foods_fnl} Can you confirm that this SFA [did/did not] receive USDA Foods,
including USDA DoD Fresh or Unprocessed Pilot fruits and vegetables, in the 2024-2025
school year?
DOES RECEIVE USDA FOODS ................................................................ 1
DOES NOT RECEIVE USDA FOODS........................................................ 0

GO TO E18

USDA_FOODS_FNL = 1
FILL “IS” IF USDAVAL_RPT_PRELIM = 1; FILL “IS NOT” IF USDAVAL_RPT_PRELIM =
0
E6.

{USDAval_rpt_fnl} Can you confirm that the value of USDA Foods received by the SFA [is/is
not] documented or reported?
IF NEEDED:

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

REPORTED ................................................................................................ 1
NOT REPORTED........................................................................................ 0

GO TO E13

USDAVAL_RPT_FNL = 1
FILL “RECEIVED” IF OS_USDAVALUE_ TYPE=1; FILL “USED” IF
OS_USDAVALUE_TYPE=2
E7.

{USDAvalue_Type} Can you confirm that the reported expense for USDA Foods reflects the
value of food [received/used] during the school year?
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.

IF NEEDED:

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

VALUE RECEIVED (CASH) ....................................................................... 1
VALUE USED (ACCRUAL) ......................................................................... 2
OTHER (Specify) How is USDA Foods value reported? ........................ 3
_____________________________________________________________ (STRING (150))

SFA Follow-Up Cost Interview
USDA_FOODS_FNL = 1
FILL “RECEIVED” IF USDAVALUE_TYPE =1; FILL “USED” IF USDAVALUE_TYPE =2
FILL WITH “THE EXPENSE STATEMENT ON LINE ITEM
[OS_USDAVAL_CHNG_LINEITEM]” IF USDAVAL_CHNG_RPT = 1; FILL WITH DOC
NAME FROM OS_USDAVAL_CHNG_DOC IF OS_USDAVAL_CHNG_RPT=2
E8.

{USDA_val_tot} What is the total value of USDA Foods [received/used] for school year
2024-2025?

PROBE:

During our prior interview, you said this was reported on [the expense
statement/DOCUMENT NAME FROM E7].

$ _____________________ AMOUNT
RANGE 0-10,000,000
PROGRAMMER BOX
IF ACCRUAL-/USE-BASED REPORTING (USDAVALUE_TYPE =2), GO TO
USDA_INCLDISC. ELSE GO TO USDAVAL_CHANGE.

USDAVALUE_TYPE NE 2
FILL WITH “NOT” IF OS_USDAVAL_CHANGE = 0
E9.

{USDAval_change} Is the value of USDA Foods inventory at the start and end of the 20242025 school year, or the change in the value of the inventory over the year, still [not]
documented or reported?
INTERVIEWER NOTE: MARK “REPORTED” IF THE CHANGE IN VALUE IS NOT DIRECTLY
REPORTED BUT CAN BE CALCULATED USING THE REPORTED STARTING AND
ENDING INVENTORY VALUES.
IF NEEDED:

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

GO TO E13

SFA Follow-Up Cost Interview
USDAVAL_CHANGE = 1
FILL WITH “THE EXPENSE STATEMENT ON LINE ITEM
[OS_USDAVAL_CHNG_LINEITEM]” IF OS_USDAVAL_CHNG_RPT=1; FILL WITH
[OS_USDAVAL_CHNG_DOC] IF OS_USDAVAL_CHNG_RPT=2
E10.

{USDA_val_start} {USDA_val_end} {USDA_val_change_amt} What is the change in value of
the USDA Food inventory received over the 2024-2025 school year?
PROBE:

During our prior interview, you said this was reported on [the expense
statement/DOCUMENT NAME FROM E10].

IF NEEDED:

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

$ _____________________ STARTING INVENTORY VALUE
RANGE 0-500,000
$ _____________________ ENDING INVENTORY VALUE
RANGE 0-500,000
OR
$ _____________________ CHANGE IN VALUE
RANGE 0-500,000

USDAVAL_RPT_FNL = 1
FILL WITH “DOES” IF OS_USDAVAL_INCDISC = 1; FILL WITH “DOES NOT” IF
OS_USDAVAL_INCDISC = 0
E11.

{USDA_Incdisc} Can you confirm that this amount [does/does not] include the value of
discounts or rebates received for purchases of processed foods made from USDA Foods?
INCLUDES .................................................................................................. 1

GO TO E13

DOES NOT INCLUDE................................................................................. 0
NOT APPLICABLE...................................................................................... N

GO TO E13

SFA Follow-Up Cost Interview

USDA_INCDISC = 0
FILL WITH “EXPENSE STATEMENT AS LINE ITEM [OS_USDAVAL_DIS_LINEITEM]” IF
DOCUMENT NAME IF USDAVAL_DISRPT_TYPE= 1; OR FILL WITH
[OS_USDAVAL_DIS_DOC] IF USDAVAL_DISRPT_TYPE= 2
E12.

{USDA_valu_disc} What is the value of discounts or rebates received for purchases of
processed foods made from USDA Foods for school year 2024-2025?
PROBE:

During our prior interview, you said this was reported on [expense statement
as line item [FILL]/DOCUMENT NAME FROM E12].

$ _____________________ VALUE OF DISCOUNTS/REBATES
RANGE 0-500,000
USDA_FOODS_FNL = 1
FILL WITH “PAID” IF USDA_STORAGE = 1; FILL WITH “DID NOT PAY” IF
USDA_STORAGE = 0
E13.

{USDA_storage} Can you confirm that your SFA [paid/did not pay] the State 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.

SFA PAID THE STATE ............................................................................... 1
SFA DID NOT PAY THE STATE ................................................................ 0

GO TO E18

USDA_STORAGE = 1
E14.

{USDA_storage_tot} {USDA_storage_tot_DK} What was the total amount paid by the SFA to
the State for the storage, transportation, or processing of USDA Foods in the 2024-2025
school year?
IF NEEDED:

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

$ _____________________ AMOUNT
RANGE 0-500,000
DON’T KNOW ............................................................................................. D
USDA_STORAGE = 1
FILL WITH “DO NOT” IF OS_USDA_STORAGE_LINEITEM =0

SFA Follow-Up Cost Interview
E15.

{USDA_storage_lineitem} Can you confirm that these payments [do not] appear as a
separate line item on the SFA expense statement?
SEPARATE LINE ITEM .............................................................................. 1

GO TO E18

NOT SEPARATE LINE ITEM ...................................................................... 0
USDA_STORAGE_LINEITEM = 0
FILL WITH “WERE” IF OS_USDA_STORAGE_DED = 1; FILL WITH “WERE NOT” IF
OS_USDA_STORAGE_DED = 0
E16.

{USDA_storage_ded} Can you confirm that these payments [were/were not] deducted from
meal reimbursements due to the SFA?
DEDUCTED ................................................................................................ 1

GO TO E18

NOT DEDUCTED........................................................................................ 0
USDA_STORAGE_DED = 0
E17.

{USDA_storage_Act} How are these charges accounted for?
_________________________________________________________
_________________________________________________________
_________________________________________________________ (STRING (500))
ALL

E18.

{nonUSDA_gift} Did your SFA receive any food for the 2024-2025 school year that it did not
pay for, aside from USDA Foods?
PROBE:

In other words, did any money for food purchases come from outside the food
service account or did the SFA receive free foods, aside from USDA Foods?

IF NEEDED:

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

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

GO TO F1

NONUSDA_GIFT = 1
E19.

{nonUSDA_gift_valu} What is the estimated value of this food for the 2024-2025 school
year?
$ _____________________ VALUE

RANGE 0-10,000,000

SFA Follow-Up Cost Interview

SECTION F: UTILITIES AND EQUIPMENT SUPPLEMENT
ALL

Now I will ask about utility and equipment depreciation costs that are not charged to the school
food service account, either as direct or indirect charges.

FILL WITH “USED” IF OS_UNREPRT_UTIL = 1; FILL WITH “DID NOT USE ANY” IF
OS_UNREPRT_UTIL = 0
F1.

{unrprt_util} First, last school year you reported that food service [used/did not use any]
utilities that were not directly or indirectly charged to the school food service account. We
are calling these “unreported” utility costs. To confirm, did food service have any
unreported utility costs during school year 2024-2025?
YES ............................................................................................................. 1
NO ............................................................................................................... 0
UNRPRT_UTIL = 1

GO TO F4

PREFILL WITH SAMPLED SCHOOL NAMES
FILL WITH NAME OF DOCUMENT PROVIDED IN UNREPRT_UTIL_DOC
F2.

{unrprt_util_Kitch_SFA} Can you provide actual or estimated costs for utilities that were not
directly or indirectly charged for the sampled kitchens or the SFA overall for the 2024-2025
school year?
As a reminder, the kitchens selected for this study are in the following schools:

SAMPLED KITCHENS: [School1, School 2, School 3, etc]
PROBE: Last school year, you referred to [NAME OF DOCUMENT].
YES ............................................................................................................. 1
NO ............................................................................................................... 0

SFA Follow-Up Cost Interview
UNRPRT_UTIL_KITCH_SFA = 1
F3.

What are the unreported utility costs for the 2024-2025 school year? Are the unreported
utility costs actual costs or estimated costs?
INTERVIEWER:

IF THERE ARE NO UNREPORTED UTILITY COSTS FOR THE KITCHEN,
ENTER $0.00 IN COLUMN B.

INTERVIEWER:

COLLECT BY KITCHEN IF AVAILABLE; OTHERWISE COLLECT SFA
OVERALL VALUE
PROGRAMMER BOX

POPULATE GRID WITH THE NAMES OF ALL SAMPLED SCHOOLS,
PRODUCTION AND CENTRAL KITCHENS TIED TO SAMPLED
SCHOOLS, AND THE SFA NAME.

A. Kitchen Name (School/Facility)

B. Unreported utility
costs for SY 2024-2025
{unrprt_util_amt[1-10]}

C. Actual or
estimated
{unrpt_util_ActEst[110]}

D. Not Available/
Cannot Report
{unrept_util_ActEst_NA[110]}

 ACTUAL
[SCHOOLNAME1]

$
__________________

[SCHOOLNAME2]

$
__________________

[SCHOOLNAME3

$
__________________

[CENTRALKITCHENNAME1]

$
__________________

[SFA NAME] overall

$
__________________

 ESTIMATED
 ACTUAL
 ESTIMATED
 ACTUAL
 ESTIMATED
 ACTUAL
 ESTIMATED
 ACTUAL
 ESTIMATED







SOFT CHECK: IF REPORTED UTILITY COSTS AS DIRECT OR INDIRECT COSTS
ABOVE (B5a=1 or B5b=1 or B5e=1 or 2 or B6a=1 or B6b=1 or B6e=1 or 2), Please confirm
that these costs are in addition to utility costs listed on the expense statement, indirect
costs, and any separate reported costs. This will help us avoid double-counting these
costs.

SFA Follow-Up Cost Interview
OS_EQUIP_OWNER=1
FILL WITH “ALL OF THE EQUIPMENT DEPRECIATION COSTS WERE” AND “DID NOT
HAVE” “IF OS_EQP_CHRG_FSA = 1; FILL WITH “SOME OF THE EQUIPMENT
DEPRECIATION COSTS WERE NOT” AND HAD” IF OS_EQP_CHRG_FSA = 0
F4.

{equip_chrg_FSA} Next, last school year, you reported that [all of the equipment
depreciation costs were/some of the equipment depreciation costs were not] directly or
indirectly charged to the school food service account. In other words, you said that you
[had/did not have] “unreported” equipment depreciation costs. To confirm, were all costs
for food service equipment depreciation charged to the school food service account
during school year 2024-2025?
YES ............................................................................................................. 1

GO TO REVENUE

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

EQUIP_CHRG_FSA = 0
PREFILL WITH SAMPLED SCHOOL NAMES
FILL WITH NAME PROVIDED IN EQP_UNREPORT_COST_DOC
F5.

{equip_dep_tot_2024SY} Can you provide actual or estimated equipment depreciation costs
that were not directly or indirectly charged for the sampled kitchens or the SFA overall for
the 2024-2025 school year?
As a reminder, the kitchens selected for this study are in the following schools:

SAMPLED KITCHENS: [SCHOOL 1, SCHOOL 2, SCHOOL 3, ETC]
PROBE: Last school year, you referred to [NAME OF DOCUMENT].
YES ............................................................................................................. 1

GO TO F7

NO ............................................................................................................... 0
EQUIP_DEP_TOT_2024SY = 0
F6.

{equip_purchaseprice} Can you 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 REVENUE

SFA Follow-Up Cost Interview
EQUIP_DEP_TOT_2024SY = 1 OR EQUIP_PURCHASEPRICE = 1
F7.

What are the unreported kitchen equipment depreciation costs for the 2024-2025 school
year? If you are not able to provide depreciation costs, what is the initial purchase price
for equipment that was not directly or indirectly charged to the SFA? Are the unreported
kitchen equipment depreciation costs actual costs or estimated costs?
INTERVIEWER:

IF THERE ARE NO UNREPORTED KITCHEN EQUIPMENT
DEPRECIATION COSTS FOR THE KITCHEN, ENTER $0.00 IN
COLUMN B.

INTERVIEWER:

COLLECT DEPRECIATION OR PURCHASE PRICE FOR KITCHENS IF
AVAILABLE; IF NOT, COLLECT FOR SFA OVERALL
PROGRAMMER BOX

POPULATE GRID WITH THE NAMES OF ALL SAMPLED SCHOOLS, PRODUCTION AND CENTRAL
KITCHENS TIED TO SAMPLED SCHOOLS, AND THE SFA NAME.

B. Data for SY 2024-2025
{equip_dep _[KITCHEN NAME]_B}
{equip_purch_[KITCHEN NAME]_B}

A. Kitchen Name (School/Facility)

Unreported
depreciation

Initial
purchase price

C. Actual or
estimated
{equip_dep_or_
purch_[KITCHE
N NAME]_C}

 ACTUAL
[SCHOOLNAME1]

$ _______________

$ ______________

$ _______________

$ ______________

$ _______________

$ ______________

[SFA NAME] OVERALL

$ _______________

$ ______________



 ESTIMATED
 ACTUAL

$ _______________



 ESTIMATED
 ACTUAL

[CENTRALKITCHENNAME1]



 ESTIMATED
 ACTUAL

[SCHOOLNAME3]



 ESTIMATED
 ACTUAL

[SCHOOLNAME2]

D. not
Available/
Cannot
Report
{equip_dep
_or_purch_
[KITCHEN
NAME]_D}



 ESTIMATED

SOFT CHECK: IF REPORTED EQUIPMENT COSTS AS DIRECT OR INDIRECT COSTS
ABOVE (C1a=1 or C1b=1 or C1e=1 or 2 or C2a=1 or C2b=1 or C2e=1 or 2 or C3a=1 or
C3b=1 or C3e=1 or 2 or C4a=1 or C4b=1 or C4e=1 or 2 or C5a=1 or C5b=1 or C5e=1 or
2), Please confirm that these costs are in addition to equipment purchase and depreciation
costs listed on the expense statement, indirect costs, and any separate reported costs.
This will help us avoid double-counting these costs.

SFA Follow-Up Cost Interview

USDA/Food and Nutrition Service
2024–2025 National School Foods Study
Food Service Revenue Statement

FOOD SERVICE REVENUE STATEMENT (Module B)
INTRODUCTION
ALL
In this part of the interview, we will discuss your SFA’s revenue statement for School Year 20242025, as part of the collection of data about school meal program costs.
The purpose of this interview is to walk through these documents and record your SFA’s
revenues.
ALL
G1. {RevPeriod_Start} {RevPeriod_End} FOR THIS ITEM, FILL THE SCHOOL YEAR OF THE FOOD
SERVICE REVENUE STATEMENT THAT WAS PROVIDED AND THE DATES THAT IT COVERED:
I see the revenue statement covers the [YYYY-YYYY] school year, and covers [DATE] to [DATE].
Is that correct?
INTERVIEWER NOTE: IF INCORRECT, OVERWRITE FIELDS WITH THE CORRECTED DATES.

PERIOD COVERED BY STATEMENT:
|

|/|

| to |

|/|

SFA Follow-Up Cost Interview
PROGRAMMER BOX
THE ABSTRACTOR WILL BE ENTERING THIS GRID FIRST AND FILLING IN THE LINE ITEMS OF THE SFA’s REVENUE
STATEMENT. IN SOME CASES THE ABSTRACTOR WILL FILL IN COLUMN A, B AND C. IN OTHER CASES THE
ABSTRACTOR WILL NOT BE ABLE TO FILL IN COLUMN B OR C AND THEY WILL LEAVE A NOTE IN COLUMN D. WHEN
THEY HAVE COMPLETED THEIR ABSTRACTION FOR THE DISTRICT THEY WILL NEED TO SAVE THEIR ANSWERS AND
CLOSE OUT OF THE INSTRUMENT.
THE FIELD INTERVIEWERS WILL NEED TO REOPEN THIS INSTRUMENT AND SEE THE PREFILLED LINE ITEMS, THE
SELECTED CATEGORIES IN COLUMN B AND/OR THE AMOUNT IN COLUMN CAND/OR THE NOTES IN COLUMN D.
WHERE THERE IS A NOTE IN COLUMN C, THE INTERVIEWER WILL NEED TO LEAVE A NOTE IN COLUMN D.

ALL

SCHOOL FOOD SERVICE REVENUE STATEMENT WORKSHEET
G2.

I’ll start by reviewing our initial mapping of your revenue statement to revenue categories.
INTERVIEWER:

REFER THE RESPONDENT TO HANDOUT 2: REVENUE CATEGORIES AND DEFINITIONS.

INTERVIEWER:

BEGIN SHARING SCREEN WITH RESPONDENT AND WALK THROUGH WORKSHEET, MAKING CORRECTIONS
AS NEEDED PROGRAMMER: ADD AN LINE ADDING FUNCTIONALITY TO THE END OF THE GRID SO THAT 3
NEW LINES COULD BE ADDED AT ONE TIME (UP TO 30 NEW LINES SHOULD BE ALLOWED). WHEN NEW
LINES ARE ADDED, INTERVIEWER WILL NEED TO FILL IN INFORMATION IN COLUMNS A-F.

SFA Follow-Up Cost Interview
A.

B.
Abstracted revenue
category
(Select all that apply)
{Rev_Abstr_Cat}

SFA line item name
{Rev_Line_Item}

E.g., Student Payments

(STRING (100))

A2. NSLP Lunches
A3. SBP Breakfasts
A4. NSLP afterschool
snacks
A5. Other/unspecified
student payments

[SEE BELOW LIST]

A. Student Payments
NSLP lunches
SBP breakfasts
NSLP afterschool snacks
Other/unspecified student payments

B. Other sales (excluding meal tax)
1.
2.
3.
4.
5.
6.

SY 2024-2025
Revenues
{Rev_Amount}

Abstractor
note/question
{Rev_Abstr_Note}

Adult lunches
Adult breakfasts
Other/unspecified adult cafeteria sales
External sales
Vending machines
Other unspecified sales

Abstraction correct
{Rev_Abstr_right}

[If E=No] Final revenue category
(Select all that apply)
{Rev_Fnl_Cat}

Confirm this covers all
categories – ask if it can
be split, especially
reimbursable meals from
others

$1,598

List of categories to use for B and F
1.
2.
3.
4.

____

(STRING (200))

 YES
 NO

[SEE BELOW LIST]

C. USDA Reimbursements
1.
2.
3.
4.
5.
6.

NSLP lunches
SBP breakfasts
NSLP snacks
CACFP afterschool snacks and suppers
Fresh Fruit and Vegetable Program
Other USDA reimbursements

D. State reimbursements/funds
1.
2.
3.

Lunch reimbursements
Breakfast reimbursements
Other/unspecified State revenues

SFA Follow-Up Cost Interview

Local Reimbursements/Funds transfers

1. Lunch reimbursements
2. Breakfast reimbursements
3. Other local revenue/funds transfers
Other Cash Revenue
1. Interest on deposits
2. Sale of equipment
3. Compensation for loss

4. Sales tax receipts
5. Rebates or other payments/credits from supplies
6. Other cash revenue, including donations
G. USDA Foods, USDA DoD Fresh, Unprocessed Pilot,
and Other Donated Commodities
1. USDA entitlement foods received and credits
2. USDA bonus foods
3. Other donated commodities

ALL
G3.

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

PROGRAMMER BOX
IF ABSTRACTION IS COMPLETE, POPULATE COLUMN E=NO FOR ANY LINE ITEMS WITH COLUMN B OR C BLANK,
LOCK COLUMNS B AND C (DO NOT ALLOW CHANGES, BUT KEEP THEM VISIBLE), AND STATUS INSTRUMENT AS
ABSTRACTION COMPLETE
PROGRAMMER BOX
FOR ANY ITEMS WITH COLUMN E=YES, COPY VALUE FROM COLUMN F INTO COLUMN A IN THE SCHOOL FOOD
SERVICE REVENUE REVIEW GRID.

PROGRAMMER BOX
DISPLAY FOLLOWING TABLE FOR CONFIRMATION, POPULATING FROM G2. ALLOW A LINK BACK TO LINE ITEMS
TO EDIT CATEGORY.

SFA Follow-Up Cost Interview

SCHOOL FOOD SERVICE REVENUE REVIEW GRID
A.

C.
Confirmed with SFA
director?
{Conf_Rev_Cat}

Category
Number

Which line item(s) contains
this revenue?
{Rev_Cat_Line_Items}

B.
SFA does not
receive revenue
from category
{SFA_NoRev}

Revenue Category

Student payments

NSLP lunches



SBP breakfasts



NSLP afterschool snacks



Other/unspecified student payments (extra student meals, a la carte, etc.)



Other sales (excluding meal tax)

Adult lunches



Adult breakfasts



Other/unspecified adult cafeteria sales



External sales (fundraisers, catering, senior meals, etc.)



Vending machines



Other unspecified sales



SFA Follow-Up Cost Interview

Category
Number

Revenue Category

Which line item(s) contains
this revenue?
{Rev_Cat_Line_Items}

B.
SFA does not
receive revenue
from category
{SFA_NoRev}

C.
Confirmed with SFA
director?
{Conf_Rev_Cat}

USDA reimbursements

NSLP lunches

SBP breakfasts



NSLP afterschool snacks



Child and Adult Care Food Program afterschool snacks and suppers



Fresh Fruit and Vegetable Program



Other USDA reimbursements (for example, Summer Food Service Program or
Special Milk Program)



State reimbursements/funds

Lunch reimbursements



Breakfast reimbursements



Other/unspecified State revenues (for example, State match)



Local reimbursements/funds transfers

Lunch reimbursements



Breakfast reimbursements



Other local revenue/funds transfers (appropriated funds, transfer to offset loss, etc.)



SFA Follow-Up Cost Interview
A.

C.
Confirmed with SFA
director?
{Conf_Rev_Cat}

Category
Number

Which line item(s) contains
this revenue?
{Rev_Cat_Line_Items}

B.
SFA does not
receive revenue
from category
{SFA_NoRev}

Revenue Category

Other cash revenue

Interest on deposits



Sale of equipment



Compensation for loss



Sales tax receipts



Rebates or other payments/credits from supplies (includes pouring rights contracts)



Other cash revenue (not specified elsewhere), including donations



USDA Foods, USDA DoD Fresh, Unprocessed Pilot, and Other Donated Commodities

USDA entitlement foods received and credits*



USDA bonus foods**



Other donated commodities



*Credits include rebates or other payments received from processors for USDA Foods used to produce processed foods. Do not include discounts on processed foods made with
USDA Foods if the price paid is net of the discount for the value of USDA Foods.
**USDA bonus foods are considered those over and above entitlement foods. They are offered periodically, but only as they become available through agricultural surpluses.
They are then offered to States on a fair-share basis, and do not count against a State’s regular entitlement dollars.
***The grand total revenue for USDA Foods includes value of USDA Foods received, credit for USDA Foods included on processed foods, and cash in lieu of USDA Foods.

SFA Follow-Up Cost Interview

PROGRAMMER BOX
IF SFA WAS UNABLE TO PROVIDE LINE-ITEM REVENUE IN
SECTION C – USDA REIMBURSEMENTS, ASK QUESTIONS 1-6.
OTHERWISE, SKIP TO QUESTION 7.]

IF ANY SECTION C USDA REIMBUSEMENT LINE ITEMS (COLUMN A) ARE CODED TO MULTIPLE
REVENUE CATEGORIES (ROWS)
1.

How many reimbursable lunches were claimed by your SFA in the 2024-2025 school
year in each of the following reimbursement rates?
Number of reimbursable lunches
claimed by SFA in SY 2024-2025

Reimbursement rate
a. Free {free_lunch}
b. Reduced-price {redprice_lunch}
c.

Full-price {fullprice_lunch}
PROGRAMMER BOX
ADD CHECK TO COMPARE AGAINST TOTAL COUNTS PROVIDED IN
FOLLOW-UP WEB SURVEY.
PROGRAMMER BOX
ONLY ASK 60PCT_FRPL IF NOT PROVIDED BY STATE DURING
RECRUITMENT AND SFA IS NOT ALL CEP.

IF ANY SECTION C USDA REIMBUSEMENT LINE ITEMS (COLUMN A) ARE CODED TO MULTIPLE
REVENUE CATEGORIES (ROWS)
2.

{60pct_FRPL} If at least 60% of an SFA’s students receive free or reduced-price
lunches, the SFA has a higher NSLP lunch reimbursement rate. Did your SFA have a
high NSLP lunch reimbursement rate for the 2024-2025 school year for this reason?

PROBE: The reimbursement rate is based on the percentage of lunches that were
served free or at a reduced price during the 2022-2023 school year.
NOTE:

IF NEEDED, THE FNS GUIDANCE ON DETERMINING ELIGIBILITY FOR SEVERE
NEED REIMBURSEMENT CAN BE SHARED WITH THE RESPONDENT BY
CLICKING THE FOLLOWING LINK: https://www.fns.usda.gov/cn/determiningeligibility-severe-need-reimbursement-school-breakfast-program-and-two-cent

 Yes (60% or more FRPL in SY 2022-2023) ......................................................... 1
 No (Less than 60% FRPL in SY 2022-2023) ....................................................... 0

SFA Follow-Up Cost Interview
IF ANY SECTION C USDA REIMBUSEMENT LINE ITEMS (COLUMN A) ARE CODED
TO MULTIPLE REVENUE CATEGORIES (ROWS)
3.

How many reimbursable breakfasts were claimed by your SFA in the 2024-2025 school
year in each of the following reimbursement rates? Separate the counts by schools
determined to be in “severe need” because they serve a high percentage of needy
children.
PROBE:

A school is determined in “severe need” if at least 40% of school lunches were
served free or at a reduced price during the 2021-2022 or 2022-2023 school
years or for the first three claims of the 2024-2025 school year (whichever the
school determines most accurately reflects its free and reduced-price eligibility
percentage).

NOTE:

Reimbursement rate

Regular (not severe need)
schools

Severe need schools

a. Free

{free_break_reg}

b. Reduced-price

{red_break_reg}

Full-price

{full_break_reg}

IF ANY SECTION C USDA REIMBUSEMENT LINE ITEMS (COLUMN A) ARE CODED
TO MULTIPLE REVENUE CATEGORIES (ROWS)
4.

How many reimbursable afterschool snacks were claimed by your SFA in the 20242025 school year in each of the following reimbursement rates?
Reimbursement rate

Number of reimbursable afterschool
snacks claimed by SFA in SY 2024-2025

a. Free {free_aftsnack}
b. Reduced-price {red_aftsnack}
c.

Full-price {full_aftsnack}

SFA Follow-Up Cost Interview

IF ANY SECTION C USDA REIMBUSEMENT LINE ITEMS (COLUMN A) ARE CODED
TO MULTIPLE REVENUE CATEGORIES (ROWS)
5.

{6c_cert} SFAs that are certified for compliance with the nutrition standards for school
meals receive an additional 8 cents reimbursement per NSLP reimbursable lunch. In
the 2024-2025 school year, was your SFA 8-cent certified the full school year, part of
the school year, or none of the school year?
NOTE:

IF NEEDED, THE FNS GUIDANCE ON CERTIFICATION OF COMPLIANCE CAN
BE SHARED WITH THE RESPONDENT BY CLICKING THE FOLLOWING LINK:
https://www.fns.usda.gov/cn/certification-compliance

 Full school year .................................................................................... 1

GO TO Q7

 Part of school year ................................................................................ 2
 None of school year .............................................................................. 3

GO TO Q7

6C_CE=2
6.

{6c_cert_dates_start} {6c_cert_dates_end} What are the start and end dates of your
SFA’s 8-cent certification?

MM/DD/YYYY

ALL
7.

{record_unpaid_debt} Does your SFA keep track of the amount of money owed as a
result of unpaid school meals?
 Yes........................................................................................................ 1


No ......................................................................................................... 0

GO TO INDIRECT COST

ASK IF RECORD_UNPAID_DEBT = 1
8.

{SFA_debt2024SY} At the end of the 2024-2025 school year, what was the total amount
of money owed to your SFA as a result of unpaid school meals?
$ _____________________ AMOUNT
RANGE 0-500,000


Don’t know ............................................................................................ d

SFA Follow-Up Cost Interview

ASK IF SFA_DEBT2024SY = D OR > $0
9.

{sources_unpaid_debt} Which of the following are sources of the unpaid school meals
debt?
SELECT ALL THAT APPLY
 Paid students ........................................................................................ 1
 Reduced-price students........................................................................ 2
 A la carte debt ...................................................................................... 3


Other [SPECIFY] .................................................................................. 4

 Don’t know ............................................................................................ d

ASK IF MORE THAN ONE OPTION, 1-4, IS SELECTED AT SOURCES_UNPAID_DEBT
10.

{dist_unpaid_debt} How much of the money owed to your SFA as a result of unpaid
school meals comes from each of those sources?
PROGRAMMER: ONLY DISPLAY ROWS SELECTED AT SOURCES_UNPAID_DEBT

FILL FROM
SOURCES_UNPAID_DEBT

DOLLAR AMOUNT

a. Paid students
{paid_debt}

b. Reduced-price students
{red_debt}

A la carte debt
{alc_debt}

d. Other {oth_debt}

$
$

DON’T
KNOW





END OF REVENUE STATEMENT. This concludes our review of your SFA’s revenues for
the 2024-2025 school year.
CONTINUE TO INDIRECT COST QUESTIONNAIRE.

SFA Follow-Up Cost Interview

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

USDA/Food and Nutrition Service
2024–2025 National School Foods Study
Food Service Indirect Cost Follow-Up Questionnaire
{RTitle} Interview respondents
 SFA Director
 Business Manager
Additional Respondents
{Addtl_RName1} Name:_________________

{Addtl_RTitle1} Title:

{Addtl_RPhone1} Phone: _________________

{Addtl_REmail1} Email:

{Addtl_RName2} Name:____________________ {Addtl_RTitle2} Title:
{Addtl_RPhone2} Phone: __________________ {Addtl_REmail2} Email:

SFA Follow-Up Cost Interview

PART 1 – CALCULATION OF INDIRECT COSTS FOR SCHOOL FOOD SERVICE
The purpose of this section is to gather information about how indirect costs are applied in the
financial reporting for school food service. In this section, I’ll ask you to provide information on
whether and how your school district charged and recovered its indirect costs for school year 20242025 from the school food service account. [WALK THROUGH HANDOUT 4 WITH RESPONDENT.]
My first questions are about the calculation of the indirect cost of school food service according
to the method, if any, that your school district used to allocate indirect costs for school year 20242025.
GROUP NE LOA AND ISFSMC NE 1
1.

{calc_ind_cst} A school district may calculate indirect costs even if it does not plan to
charge or recover them. For the 2024-2025 school year, would you say the school
district…
CODE ONE ONLY
Has calculated food service indirect costs? .......................................... 1
Has not yet calculated food service indirect costs but plans
to? ............................................................................................................... 2
Will not calculate food service indirect costs?, or ................................ 3

GO TO END

Has not decided yet? ................................................................................ 4

GO TO Q10

DON’T KNOW ............................................................................................. d
CALC_IND_CST = 1,2 OR D
2.

{cst_or_rte_pln} Does or will your district have an indirect cost allocation plan or
calculated indirect cost rate for school year 2024-2025?
PLAN ........................................................................................................... 1

GO TO Q6

RATE ........................................................................................................... 2
CST_OR_RTE_PLN = 2
3.

{dirct_cst_bse_excld} Did or will your school district exclude any direct costs from the
food service direct cost base when it calculates indirect costs for school food service
for school year 2024-2025?
IF NEEDED:

EXAMPLES OF COSTS THAT MIGHT BE EXCLUDED FROM THE DIRECT
COST BASE ARE COSTS THAT ARE UNALLOWABLE UNDER FEDERAL
RULES AND ANY COSTS THAT YOU ARE INSTRUCTED BY YOUR STATE
TO EXCLUDE WHEN COMPUTING FOOD SERVICE INDIRECT COSTS,
SUCH AS CAPITAL EXPENDITURES.
CODE ONE ONLY

GO TO Q5

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

SFA Follow-Up Cost Interview

DIRECT_CST_BSE_EXCLD = 1 OR D
4.

{dirct_cst_bse_tot} {dirct_cst_base_tot_ND} What is the total direct cost base that you
used or plan to use for calculating the school food service indirect costs for school
year 2024-2025?
$ _____________________ AMOUNT
RANGE 0-99,000,000
THIS AMOUNT HAS NOT YET BEEN DETERMINED .............................. 1
DON’T KNOW ............................................................................................. d

PROGRAMMER BOX
PREFILL RESPONSES FROM OS_ICR_RESRATE-OS_ICR_UNKNOWNRATE, IF AVAILABLE.

CALC_IND_CST = 1,2 OR D
5.

What are the following indirect cost rate(s) your school district used or plans to use to
calculate the school year 2024-2025 indirect costs for food service?
INTERVIEWER:

IF RATE COLLECTED ON-SITE WAS UNKNOWN TYPE, ASK IF THE
RATE TYPE IS NOW KNOWN AND UPDATE RATES TO APPROPRIATE
CATEGORIES

PERCENTAGE

a. RESTRICTED RATE
{ICR_ResRate}
{ICR_ResRate_nonpct}

|.|

b. UNRESTRICTED RATE
{ICR_UnresRate}
{ICR_UnresRate_nonpct}

|.|

UNKNOWN TYPE OF
RATE
{ICR_UnknownRate}
{ICRUnkownRate_nonpct}

NOT
USED

DON’T
KNOW

NOT
FINAL

SFA Follow-Up Cost Interview

PART 2 – INDIRECT COSTS CHARGED TO SCHOOL FOOD SERVICE
The next set of questions are about indirect costs charged to the school food service account for
school year 2024-2025. Indirect costs are charged when they are recorded as an expense on the
financial statement for the school food service account. The indirect costs charged may be
different from the amount of indirect costs calculated, or from the amount recovered by the
school district.
PROGRAMMER BOX
IF INDIRECT COSTS FOR SY 2024-2025 WERE INCLUDED IN
EXPENSE STATEMENT (D1A OR D1B=1/YES IN EXPENSE
STATEMENT), GO TO PROGRAMMER BOX IND_CST_PREVYRS.
ELSE CONTINUE TO IND_CST_CHRG.

INDIRECT COSTS NOT INCLUDED IN EXPENSE STATEMENT
6.

{ind_cst_chrg} Were or will indirect costs be charged to the school food service
account for school year 2024-2025?
PROBE:

The indirect costs charged may be different from the amount of indirect costs
calculated by applying the indirect cost rate to the direct cost base, or from the
amount recovered by the school district.
CODE ONE ONLY

GO TO END

SCHOOL DISTRICT HAS NOT YET DECIDED ......................................... 3

GO TO END

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

GO TO END

IND_CST_CHRG = 1
7.

{ind_cst_chrg_amnt} {ind_cst_chrg_amnt_ND} What amount of indirect costs will be
charged to the school food service account for school year 2024-2025?
PROBE:

This is the amount of indirect costs shown on the expense statement for
the school food service account.

$ _____________________ AMOUNT
RANGE 0-3,000,000
THIS AMOUNT HAS NOT YET BEEN DETERMINED .............................. 1
DON’T KNOW ............................................................................................. d

SFA Follow-Up Cost Interview

PROGRAMMER BOX
IF D2A OR D2B=1/YES (INDIRECT COSTS FOR PRIOR YEARS
RECORDED ON EXPENSE STATEMENT), SKIP TO
SY2024_RECOV_INDCSTS.
IND_CST_CHRG=1
8.

{ind_cst_prev} Do the indirect costs charged to the school food service account for
school year 2024-2025 include indirect costs for one or more previous years?
CODE ONE ONLY
YES ............................................................................................................. 1
NO ............................................................................................................... 2

GO TO Q10

SCHOOL DISTRICT HAS NOT YET DECIDED ......................................... 3

GO TO Q10

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

GO TO Q10

IND_CST_PREV = 1
9.

{ind_cst_prev_amt} {ind_cst_prev_amt_ND} What is the amount of indirect costs for one
or more previous years charged to the school food service account during school year
2024-2025?
$ _____________________ AMOUNT
RANGE 0-3,000,000
THIS AMOUNT HAS NOT YET BEEN DETERMINED .............................. 1
DON’T KNOW ............................................................................................. d

SFA Follow-Up Cost Interview

PART 3 –RECOVERY OF INDIRECT COST FOR SCHOOL FOOD SERVICE
Finally, we are interested in the recovery of the indirect cost of school food service
according to the method that your school district used to calculate indirect costs for
school year 2024-2025. Indirect costs are recovered when funds are transferred from the
school food service account to the school district’s general fund to cover the indirect
costs incurred by the school district in support of school food service.
GROUP NE LOA AND ISFSMC NE 1
10.

{SY2024_recov_indcsts} For school year 2024-2025 would you say your school
district…
CODE ONE ONLY
Has recovered indirect costs for school food service? ........................ 1
Plans to recover indirect costs for school food service?..................... 2
Will not recover indirect costs for school food service?, or ............... 3

GO TO END

Has not yet decided whether to attempt to recover
indirect costs for school food service? .................................................. 4

GO TO END

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

GO TO END

SY2024_RECOV_INDCSTS = 1 OR 2
11.

{ind_cstrecov} { ind_cstrecov_DK} What amount of indirect costs was or will be
recovered from the school food service account for school year 2024-2025?
PROBE:

This is the amount of funds transferred from the school food service account
to the school district’s general fund to cover the indirect costs incurred by the
school district in support of school food service.

$ _____________________ AMOUNT
RANGE 0-3,000,000
DON’T KNOW ............................................................................................. d
PROGRAMMER BOX
IF IND_CSTRECOV> IND_CST_PREV_AMT, GO TO INDCST
RECOV_GRTRCHRG. IF IND_CSTRECOV=IND_CST_PREV_AMT OR
IND_CSTRECOV $0
9.

{sources_unpaid_debt} ¿Cuáles de las siguientes son fuentes de la deuda de comidas
escolares no pagadas?

Entrevista de seguimiento de costos de SFA
SELECCIONE TODAS LAS QUE APLIQUEN
 Estudiantes pagados ............................................................................ 1
 Estudiantes de precio reducido ............................................................ 2
 Deuda a la carte ................................................................................... 3


Otra [ESPECIFIQUE] ........................................................................... 4

 No sé .................................................................................................... d

ASK IF MORE THAN ONE OPTION, 1-4, IS SELECTED AT SOURCES_UNPAID_DEBT
10.

{dist_unpaid_debt}¿Cuánto del dinero debido a su SFA como resultado de comidas
escolares no pagadas viene de cada una de estas fuentes?
PROGRAMMER: ONLY DISPLAY ROWS SELECTED AT SOURCES_UNPAID_DEBT

FILL FROM
SOURCES_UNPAID_DEBT

MONTO EN DÓLARES

a. Estudiantes pagados
{paid_debt}

b. Estudiantes de precio
reducido {red_debt}

Deuda a la carte
{alc_debt}

d. Otra {oth_debt}

$
$

NO SÉ





END OF REVENUE STATEMENT. Ya terminamos nuestra revisión de los ingresos de su
SFA para el año escolar 2024 - 2025.

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

GUÍA DE REFERENCIA PARA LA ENTREVISTA DE SEGUIMIENTO DE COSTOS
DEL SFA

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

Contenidos
IMPRESO 1:

Categorías de gastos y definiciones (Grupo 3 y Áreas Periféricas
Completas y Limitadas) ......................................Error! Bookmark not defined.

IMPRESO 2:

Categorías de ingresos (Grupo 3 y Áreas Periféricas Completas y
Limitadas) ...........................................................Error! Bookmark not defined.

IMPRESO 3:

Conteos de almuerzos y desayunos reembolsables (Grupo 3 y Áreas
Periféricas Completas y Limitadas) ....................Error! Bookmark not defined.

IMPRESO 4:

Definiciones de costos indirectos (Grupo 3 y Áreas Periféricas
Completas) ..........................................................Error! Bookmark not defined.

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.

GUÍA DE REFERENCIA PARA ENTREVISTA DE SEGUIMIENTO DE COSTOS DE SFA

IMPRESO 1: Categorías de gastos y definiciones
Confirmaremos cómo esquematizar las líneas de pedido de su declaración final de
gastos del año escolar 2024 – 2025 con las categorías a continuación y anotaremos los
gastos del año escolar 2024 – 2025 por categoría. Para obtener más detalles sobre las
definiciones de cada categoría de gastos, por favor consulte la sección “Definiciones de
categorías de gastos”.

CATEGORÍAS DE GASTOS A SIMPLE VISTA
A.

8.
9.

MANO DE OBRA
Salarios y sueldos:

1.
2.
3.

10. Servicios profesionales
11. Honorarios a compañías de gestión de

Otros empleados regulares del distrito
Empleados temporales

servicios de alimentos, etc.

Beneficios adicionales e impuestos sobre las
nóminas:

Impuestos de Seguro social

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

12. Reparaciones y mantenimiento de
13.
14.
15.
16.

Compensación por desempleo
Compensación de trabajadores
Seguro de salud
Contribuciones de jubilación (p.ej.
pensiones)

OTROS COSTOS OPERATIVOS
DIRECTOS

2.
3.
4.

Otros servicios

Equipo de cocina
Vehículos motorizados
Otro equipo

Depreciación de equipo:

4.
5.
D.

Cafetería / cocina
Otro

COSTOS INDIRECTOS
1. Costos indirectos del período de
referencia

2. Costos indirectos del año(s) anterior(es)
Por favor tenga en cuenta que también
pediremos tasas de costos indirectos (o
planes de asignación de costos
indirectos) para el año escolar 2024 2025

Energía (gasolina, electricidad)
Otros servicios públicos (agua,
saneamiento)

Alquiler:

Primas de seguro y de bono

COMPRAS DE EQUIPO Y COSTOS DE
DEPRECIACIÓN

1.
2.
3.

Servicios públicos:

5.
6.

Transporte

Compras de equipo:

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

Otros suministros y equipo reemplazable
(suministros de limpieza, etc.)

Almacenamiento

17. Comunicaciones
18. Viajes / costos diversos

Suministros de producción de alimentos
y equipo reemplazable (sartenes,
bandejas, utensilios, etc.)

Materiales de oficina y equipo
reemplazable (bolígrafos, papel, tinta,
etc.)

equipo

Costos operativos directos diversos:

Suministros y equipo reemplazable:

Otro alquiler de espacio

Servicios contratados / pagos
interinstitucionales:

Empleados regulares del servicio de
alimentos

4.
5.
6.
7.
8.

Alquiler de espacio de almacenamiento

Alquiler de equipo / vehículos

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

ALIMENTOS COMPRADOS
1. Inventario de alimentos comprados

2. Alimentos del Departamento de

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

GUÍA DE REFERENCIA PARA ENTREVISTA DE SEGUIMIENTO DE COSTOS DE SFA

DEFINICIONES DE CATEGORÍAS DE GASTOS
A.

MANO DE OBRA: costos de personal.




Salarios y sueldos: incluye salarios y sueldos pagados a empleados regulares y temporales o
contratados. No incluye honorarios pagados a consultores independientes.

Beneficios adicionales e impuestos sobre las nóminas: Incluye la parte de los impuestos sobre las nóminas
o cargos similares que paga el servicio de alimentos de la escuela por Seguro social, Medicare, Compensación
por desempleo y seguro de Compensación de trabajadores, al igual que seguro de salud, pensiones u otros
beneficios de jubilación, seguro de vida, asistencia de matrícula, seguro dental, prestaciones para comidas de
personal u otros beneficios no monetarios para empleados.

B.
OTROS COSTOS OPERATIVOS DIRECTOS: Gastos directos para servicio de alimentos de
carácter operacional (recurrente), además de mano de obra y alimentos. No incluye inversiones en capital
fijo, depreciación o costos indirectos.


Suministros y equipo reemplazable: Esta categoría incluye todos los tipos de suministros (además de
alimentos) usados para todos los aspectos de las operaciones del servicio de alimentos. Equipo
reemplazable incluye cualquier tipo de compra de equipo que se puede tratar como un gasto según las
reglas USDA y otras reglas aplicables. Esto suele ser equipo con un costo por debajo de un monto
especificado de dólares (como $500).



Servicios públicos: Esta categoría incluye electricidad, combustible de cocina o de calefacción, agua y servicios de
saneamiento.

 Alquiler:



Alquiler de equipo / vehículos: Esta categoría incluye gastos para el alquiler de cualquier tipo de

Alquiler de espacio de almacenamiento: Esta categoría incluye gastos para el alquiler de

Otro alquiler de espacio: Esta categoría incluye gastos para el alquiler de instalaciones para el

equipo o vehículo del servicio de alimentos de la escuela.

instalaciones para el almacenamiento de alimentos y suministros del servicio de alimentos.

procesamiento de alimentos, servicio o administración del servicio de alimentos.

Servicios contratados / pagos interinstitucionales: Esta categoría incluye todos los gastos de servicios

contratados o comprados de organizaciones privadas o individuos, y pagos a otras agencias por servicios específicos
cargados a título de costos directos.
10.

Servicios profesionales: incluye servicios proporcionados por profesionales, como asesoría
alimenticia / consultoría de gestión, capacitación de personal, servicios legales, auditorías, etc.

11.

Honorarios a compañías de gestión de servicios de alimentos: incluye todos los pagos a
compañías de gestión de servicios de alimentos además de reembolsos por gastos de mano de
obra y de alimentos. Ejemplos incluyen honorarios de administración o de consultoría, y el costo
de fondos o de ganancias. NOTA: (1) La compra de comidas completas preparadas bajo contrato
con la SFA (“comidas pre-preparadas”) o cargos por comida para las comidas preparadas en el
lugar también deben ser reportados aquí; (2) Si una compañía de gestión de servicios de
alimentos cobra la SFA un solo monto por todos los servicios, ese monto debe ser reportado aquí.

12.

Reparaciones y mantenimiento de equipo: incluye reparaciones, mantenimiento y cargos
asociados (p.ej. piezas) por el equipo del servicio de alimentos usado en las cocinas, cafeterías,
instalaciones de almacenamiento y oficinas administrativas.

13.

Almacenamiento: honorarios para almacenamiento sobre la base de contratos y cargos
asociados (como la carga / descarga de envíos).

GUÍA DE REFERENCIA PARA ENTREVISTA DE SEGUIMIENTO DE COSTOS DE SFA



14.

Transporte: cargos para el transporte de alimentos, suministros del servicio de alimentos, etc.
sobre la base de contratos.

15.

Primas de seguro y de bono: incluye pagos por seguro de bienes y suministros, y seguro de
responsabilidad civil o de bono. No incluye pagos por beneficios de seguro a los trabajadores o
seguro de compensación de trabajadores.

16.

Otros servicios: incluye servicios no incluidos en otro lugar, como el procesamiento de datos, la
gestión de la nómina de sueldos, servicios de ropa blanca o de lavandería, el control de plagas,
inspecciones sanitarias, etc. realizados sobre la base de contratos.

Costos operativos directos diversos:

17.

Comunicaciones: incluye teléfono, fax, franqueo, servicios de mensajería y otros costos de
comunicaciones.

18.

Viajes / costos diversos: Esta categoría incluye todos los otros costos identificados directamente como

gastos del servicio de alimentos. Ejemplos de costos en esta categoría son: millaje y otros reembolsos por
viajes, membresías en asociaciones y suscripciones.

COMPRAS DE EQUIPO Y COSTOS DE DEPRECIACIÓN:


Compras de equipo: incluye gastos de artículos nuevos o de reemplazo de equipo considerado
como equipo de capital según las reglas USDA y otras reglas aplicables, basado en su vida útil y costo.

Incluye equipo para las cocinas, cafeterías, instalaciones de almacenamiento, transporte y administración.



Depreciación de equipo: un cargo anual igual al costo de compra del equipo capital dividido por la vida
útil del equipo. Usualmente reportado solo con contabilidad en valores devengados (acumulados).

COSTOS INDIRECTOS: costos compartidos entre varios programas o funciones de la SFA, como apoyo
administrativo, ocupación, suministros de uso general y comunicaciones. Se suele calcular el costo indirecto
para el servicio de alimentos, si es reportado, aplicando una tasa de porcentaje a tipos específicos de costos
directos, que pueden excluir los alimentos. El costo indirecto debe ser el monto real cargado a la cuenta del
servicio de alimentos de la escuela.

ALIMENTOS: incluye alimentos comprados, Alimentos USDA (incluye Alimentos Frescos DoD de USDA y
frutas y vegetales del proyecto Unprocessed Pilot), productos donados (también conocidos como Alimentos
USDA), y cargos por el transporte, almacenamiento y procesamiento de productos donados.


Alimentos comprados: Esto es el gasto de alimentos comprados usados por la SFA, incluyendo
alimentos comprados hechos con productos donados USDA como ingredientes.



Valor de Alimentos USDA recibidos: Esto es el valor total asignado por USDA de los productos donados
USDA recibidos por la SFA durante el año escolar 2024 – 2025.



Honorarios de transporte, almacenamiento y procesamiento: Esta categoría incluye cargos del Estado
o de contratistas a la SFA por el transporte, almacenamiento y procesamiento de productos donados
USDA.



La diferencia de valor del inventario: El valor del inventario de alimentos comprados y productos
donados usados o perdidos durante el año, además de compras o recibos.

GUÍA DE REFERENCIA PARA ENTREVISTA DE SEGUIMIENTO DE COSTOS DE SFA

IMPRESO 2: Categorías de ingresos
Confirmaremos cómo esquematizar las líneas de pedido de su declaración final de
ingresos del año escolar 2024 – 2025 con las categorías a continuación y anotaremos los
ingresos del año escolar 2024 – 2025 por categoría.
A. Pagos de estudiante
1. Almuerzos de NSLP
2. Desayunos de SBP
3. Meriendas después de la escuela de NSLP
4. Otros pagos de estudiante / Pagos de estudiante no especificados (comidas de
estudiante extras, “à la carte”, etc.)
B. Otras ventas (excluyendo impuesto sobre comidas)
1. Almuerzos para adultos
2. Desayunos para adultos
3. Otras ventas de cafetería para adultos / Ventas de cafetería para adultos no
especificadas
4. Ventas externas (catering, comidas para personas mayores, etc.)
5. Máquinas expendedoras
6. Otras ventas no especificadas
C. Reembolsos de USDA
1. Almuerzos de NSLP
2. Desayunos de SBP
3. Meriendas de NSLP
4. Meriendas después de la escuela y cenas de Programa de Comidas para Niños y
Adultos (CACFP, por sus siglas en inglés)
5. Programa de Frutas y Verduras Frescas
6. Otros reembolsos de USDA (Programa de Servicio de Alimentos de Verano, Programa
Especial de Leche, etc.)
D. Reembolsos / fondos del Estado
1. Reembolsos por almuerzos
2. Reembolsos por desayunos
3. Otros ingresos del Estado / Ingresos del Estado no especificados (fondos estatales de
contrapartida, etc.)
E.

Reembolsos locales / Transferencias de fondos
1. Reembolsos por almuerzos
2. Reembolsos por desayunos
3. Otros ingresos locales / transferencias de fondos (fondos consignados, transferencias
para compensar pérdidas, etc.)

GUÍA DE REFERENCIA PARA ENTREVISTA DE SEGUIMIENTO DE COSTOS DE SFA

Otros ingresos en efectivo
1. Intereses sobre depósitos
2. Ventas de equipo
3. Compensación por pérdida
4. Recibos de impuesto sobre las ventas
5. Reembolsos u otros pagos / créditos de suministros (incluye contratos de derechos de
servicio de refrescos)
6. Otros ingresos en efectivo (no especificados en otro lugar), incluyendo donativos

G. Alimentos USDA, Alimentos Frescos DoD de USDA, alimentos del proyecto
Unprocessed Pilot, y Otros productos donados
1. Alimentos USDA de disponibilidad garantizada recibidos y créditos*
2. Alimentos USDA extras**
3. Otros productos donados

Notas
*Créditos incluyen reembolsos u otros pagos recibidos de procesadoras de alimentos para Alimentos USDA usados para
producir alimentos procesados. No incluya descuentos en alimentos procesados hechos de Alimentos USDA si el precio pagado
es el neto del descuento para el valor de los Alimentos USDA.
**Los Alimentos USDA extras se consideran aquellas que son más allá de los alimentos de disponibilidad garantizada. Se
ofrecen periódicamente, pero solamente a medida que estén disponibles a través de excedentes agrícolas. Después son
ofrecidos a los Estados de una manera equitativa, y no son deducidos de los dólares autorizados regulares de un Estado.
***El total general de los ingresos de Alimentos USDA incluye el valor de los Alimentos USDA recibidos, los créditos para
Alimentos USDA incluidos en alimentos procesados y efectivo en lugar de Alimentos USDA.

IMPRESO 3: Conteos de almuerzos y desayunos reembolsables
Le pediremos que proporcione los conteos de los almuerzos y desayunos reembolsables
durante la entrevista. Por favor tenga la información a continuación a su disposición
para la entrevista.
1.

Número de almuerzos reembolsables reclamados por SFA durante el año escolar
2024 – 2025

Tasa de reembolso

Número de almuerzos reembolsables
reclamados por SFA durante el año
escolar 2024 – 2025

a. Gratis
b. Precio reducido
c.

Precio total

Número de desayunos reembolsables reclamados por SFA durante el año escolar
2024 – 2025
Número de desayunos reembolsables reclamados por SFA
durante el año escolar 2024 – 2025
Tasa de reembolso

Escuelas regulares (no de
necesidad severa)

Escuelas de necesidad severa

a. Gratis
b. Precio reducido
c.

Precio total

3. Número de meriendas después de la escuela reembolsables reclamadas por SFA
durante el año escolar 2024 – 2025
Número de meriendas después de la escuela reembolsables
reclamadas por SFA durante el año escolar 2024 – 2025
Tasa de reembolso
a. Gratis
b. Precio reducido
c.

Precio total

Monto total de dinero que se le debe a su SFA por comidas escolares no pagadas
para SY 2024-2025.

GUÍA DE REFERENCIA PARA ENTREVISTA DE SEGUIMIENTO DE COSTOS DE SFA

IMPRESO 4: Definiciones de costos indirectos
Preguntaremos acerca de calcular, cargar y recuperar los costos indirectos. Pediremos
las tasas con y sin restricción de la SFA. Las definiciones de estos tres términos y
términos adicionales usados en la entrevista se encuentran a continuación.
Calcular costos indirectos para el servicio de alimentos de la escuela significa que el distrito
escolar aplica su tasa de costos indirectos u otro método para determinar el costo indirecto
atribuible al servicio de alimentos de la escuela durante un período específico como el año
fiscal o escolar. Los costos indirectos deben ser calculados antes de poder cargarlos y
recuperarlos.
Cargar costos indirectos para el servicio de alimentos de la escuela significa que el costo
indirecto es anotado como un gasto en la declaración financiera para la cuenta del servicio de
alimentos de la escuela. Los costos indirectos pueden ser cargados pero no recuperados si el
distrito escolar decide no transferir fondos iguales a los costos cargados de la cuenta del
servicio de alimentos de la escuela al fondo general.
Recuperar costos indirectos significa que se transfieren fondos, de la cuenta del servicio de
alimentos de la escuela y otros programas y subvenciones, al fondo general del distrito escolar,
para pagar costos indirectos.
Definiciones adicionales usadas en esta entrevista
Base de costos directos es el costo total del servicio de alimentos durante el año escolar
2024 - 2025, menos cualquier monto excluido al calcular los costos indirectos (p.ej. inversiones
en capital fijo).
Tasa de costos indirectos es calculada como:
Tasa de costos indirectos = Total de costos indirectos ÷ Total de costos directos
Nota: Ciertos costos pueden ser excluidos de costos indirectos o directos según reglas
Federales y Estatales aplicables de calcular y reclamar los costos indirectos.
Tasas indirectas con restricción (tasas con restricción) son usadas para las subvenciones,
como del Título I, con el requisito de que los fondos Federales complementen y no sustituyan
los fondos no Federales.
Tasas indirectas sin restricción (tasas sin restricción) pueden ser usadas cuando no aplica
un requisito de que los fondos Federales complementen y no sustituyan los fondos no
Federales.
Planes de asignación de costos indirectos usan factores además de un porcentaje de costos
directos para determinar el monto de los costos indirectos.

GUÍA DE REFERENCIA PARA ENTREVISTA DE SEGUIMIENTO DE COSTOS DE SFA

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File Created	2024-02-28