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Food Program  \nDay Care Home Sponsoring Organization  \nAllocation Plans  \nIf a sponsoring organization has more functions or programs in addition to the Illinois CACFP, the costs for the organization as a whole must be presented demonstrating the method of allocating the cost to the CACFP. Costs can be divided into two categories when multiple programs are involved, direct and indirect costs. Direct costs are costs for a related program, specifically. Indirect costs are costs that are shared by programs. The indirect costs are the costs requiring an allocation plan.  \nRegulation 230.50 (A)(4) states:  \nAllocable costs. (a) A cost is allocated to a particular cost objective, such asa grant, contract, project, service, or other activity. In accordance with the relative benefits received.  \nThe allocation plan can be different for each individual cost or area. The allocation plan used must be chosen that most closely reflects the benefit to the CACFP. All allocation methods should be considered to evaluate which method most closely reflects the benefit to the CACFP. All allocation plans for multistate CACFP programs require Food and Nutrition Service approval in addition to state approval at the initial budget submission. All allocations plans must be submitted with the Schedule L List of Required Budget Attachments. If allocation plans change during the fiscal year, the revised allocation must accompany the revised budget submission.  \nAllocation Plans for Employee Costs Using Full-Time Equivalents  \nIf the institution engages in programs other than the CACFP or multiple states CACFP, it is likely that CACFP staff may also be engaged in more than one program. Direct costs of the CACFP would be costs for the CACFP alone. As an example, personnel employed as monitors for the CACFP exclusively would be presented in this category. In the budget schedule, the CACFP hours would agree to the total hours of the institutions. No entries would be in Column 11.  \nIf an employee works in multiple programs, the CACFP hours worked (Column 7) would be less than the hours worked for the agency (Column 6) . A secretary or director could be shared positions in a multiple program organization. For the budget, the presentation would reflect an “X” in Column 11 and the salary cost would be transferred to the prorated column of the budget. The allocation for any employee should be based on actual prior year performance through time sheet or time distribution reporting. It is acceptable to adapt the demonstrated time to reflect changes in job duties that plan to be implemented for the new budget year. Throughout the fiscal year, actual performance should be reviewed to assure that actual costs represented by completed time sheets or distribution reports are adhering to the budget pro-rations as approved. This can be accomplished with the information in the Schedule N Expenditure Review worksheet. If actual performance differs from the budget, a  \nrevision and a revised allocation may be required before costs exceed approved budget lines.  \nAllocation plans are required to accompany the budget as a part of Schedule L List of Required Budget Attachments when the budget is originally submitted. The allocation plan should include the total agency salary projected for the employee and the method used to allocate costs to the CACFP as well as the other programs the institution is engaged in.  \nCosts allocated to the Illinois CACFP cannot be presented as costs to any other program. An example of a salary allocation plan follows:  \n\n| Employee | Title | Salary | Total\u003Cbr>weekly\u003Cbr>hours | Total program hours per prior year timesheets period of 1/1 to 6/30 |  |  | Percent\u003Cbr>allocated\u003Cbr>to CACFP | Salary\u003Cbr>allocated\u003Cbr>FY2008 | Weekly\u003Cbr>hours\u003Cbr>allocated |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  | Total hours reported | CACFP ","cbCaioRNFO2TnxTT","https://ap.wps.com/l/cbCaioRNFO2TnxTT","pdf",35058,"English","# Budget Procedures\n## Direct and Indirect Costs\n## Allocable Costs Regulation 230.50\n## Required Submissions and Revisions\n## Allocation Plans for Employee Costs Using Full-Time Equivalents\n## Allocation Plans Using Square Feet Calculations","[{\"question\":\"How are direct and indirect CACFP costs distinguished in the allocation plan?\",\"answer\":\"Direct costs are costs for the CACFP-related program specifically, while indirect costs are shared by programs and require an allocation plan.\"},{\"question\":\"What rule determines how allocation methods are selected for CACFP?\",\"answer\":\"The allocation method must be chosen to most closely reflect the relative benefits received by the CACFP, and all allocation methods should be considered to identify the best fit.\"},{\"question\":\"What information must be included when an employee’s salary is allocated across programs?\",\"answer\":\"The plan should show the total projected salary for the employee and the method used to allocate costs to CACFP, based on actual prior-year performance through time sheet or time distribution reporting, with ongoing review to ensure costs match approved pro-rations.\"}]","Illinois State Board of Education - Nutrition Programs - Allocation Plans | PDF",1791604743]