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Allowable Costs for Excess/Leftover Meals


Nutrition Services Division Management Bulletin

To: All Summer Food Service Sponsors

Number: 02-705

Attention: Food Service Director

Date: July 2002

Subject: Allowable Costs for Excess/Leftover Meals in the Summer Food Service Program

Reference: Title 7 Code of Federal Regulations, Section 225.9(f)

Supersedes: Management Bulletin 99-714 (April 1999)

This Management Bulletin provides guidance for sponsors on ordering and preparing Summer Food Service Program (SFSP) meals, with the intent of providing one meal per child per meal service. The United States Department of Agriculture will allow costs related to excess/leftover meals to be claimed as operating expenses if the total number of excess/leftover meals is limited to a reasonable percentage of the eligible first and second meals served. The reasonable percentage is now ten percent of the eligible first and second meals. This ten percent excess/leftover limit applies to all sites that have a fluctuation in attendance and/or are not able to store excess/leftover meals. Excess/leftovers meals include complete meals served to children after they have received an eligible first and second meal, and meals not served to children. Program adult meals are not included when calculating excess/leftover meals.

Please note that if second meals are served, sponsors are allowed to claim two percent of the total eligible first meals as second meals. All second meals will be disallowed if it is determined that sponsors did not plan to prepare or order meals with the objective of providing only one meal per child per meal service.

This policy is consistent with Title 7, Code of Federal Regulations, Section 225.9 (f) and 2002 SFSP Administrative Guidance for Sponsors, page 63. Please share this information with all appropriate staff.

Questions:   Nutrition Services Division | 800-952-5609
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