Sa

School Foodservice Indirect Cost Study

SFIC Study OMB AppA-DataColl Instruments State and Local Govt

SA

OMB: 0584-0568

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 0584-0568 can be found here:

2012-12-19 - No material or nonsubstantive change to a currently approved collection

Document [docx]

Download: docx | pdf

Appendix A

Data Collection Instruments:

State and Local Governments

Public reporting burden for this collection of information is estimated to average 30 minutes 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. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number. 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 Services, Office of Research and Analysis, 3101 Park Center Drive, Room 1014, Alexandria, VA 22302 ATTN: PRA (0584-xxxx*). Do not return the completed form to this address.

OMB Control No.: 0584-NEW

USDA/Food and Nutrition Service

School Foodservice Indirect Cost Study

State Child Nutrition Director Survey

INTRODUCTION

Section 307 of the Healthy Hunger-Free Kids Act of 2010 (P.L. 111-296) requires the US Department of Agriculture to conduct a study to assess the extent to which school food authorities participating in the National School Lunch Program (NSLP) and School Breakfast Program (SBP) pay indirect costs. To address the congressional mandate, Abt Associates and Kokopelli Associates are conducting a study for the USDA Food and Nutrition Service about the reporting and recovery of indirect costs attributable to school foodservice.

As part of the study, surveys are being conducted with all State Child Nutrition Directors, with all State Education Agency (SEA) Finance Officers, and with a randomly selected sample of School Foodservice Directors and Business Managers of public Local Education Agencies (LEAs) and private schools.

The purpose of this survey is to gather information from State Child Nutrition Directors on how indirect costs are allocated in the financial reporting of LEAs and private schools, and how the State Child Nutrition Division is involved with this process. This survey and this study are not intended to audit financial transactions through the indirect cost recovery process. Please also note that:

Data will only be presented in the aggregate, and no specific data will be attributed to specific survey respondents.
Information provided through the survey will be kept private, to the extent provided by law.
Responses to this survey will not affect your agency’s receipt of funds from USDA school meals programs.
PL 111-296, Healthy Hunger-Free Kids Act of 2010, Section 305 requires cooperation with program research and evaluation by States, State educational agencies, local educational agencies, schools, institutions, facilities, and contractors participating in programs authorized under this Act and the Child Nutrition Act of 1966.

USDA/FNS needs your participation to assure that this study fairly and accurately represents the processes of establishing indirect cost rates and paying indirect costs. We thank you in advance for your time and cooperation in this important study. If you have any questions about the study, please feel free to contact Abt Associates toll-free at 1-800-###-####, or send an e-mail to [email protected].

This survey is intended to be conducted by telephone. A telephone interviewer will contact you to schedule a time to go over the survey questions and your responses. Please review the questions in this survey and gather any necessary information to respond to the questions before the scheduled time with your telephone interviewer.

This survey addresses questions related to the use of indirect cost rates as may be applied to school foodservice. It includes questions related to both public school districts (LEAs) and private schools (or groups of private schools operating under a single entity such as an Archdiocese for Catholic schools). For simplicity, the survey refers to both individually operated private schools and groups of private schools operating under a single agency or corporation as “private schools”.

RESPONDENT AND CONTACT INFORMATION

1. Please confirm/update the following contact information for the official in your State serving as the most senior State official responsible for the NSLP and SBP in public LEAs for SY2011-2012.

Correct?

Name: ☐

Title: ☐

Agency: ☐

Telephone number: ☐

Email: ☐

1a. Is this official also responsible for the NSLP and SBP in private schools?

☐ Yes (Go to Question 1c.)

☐ No

☐ Don’t know/Not Sure (Go to Question 1c.)

1b. Please provide the contact information for the official in your State serving as the most senior official responsible for the NSLP and SBP in private schools for SY2011-2012.

Name:

Title:

Agency:

Telephone number:

Email:

If different state officials are responsible for public LEAs and for private schools, this survey will need to be completed by the two state officials or by their representatives. The first person should respond to the questions for public LEAs, and the second person should respond to the questions for private schools. Both respondents should be present when reviewing the survey with the phone interviewer.

1c. If someone other than the person listed in Question 1 (public LEAs) or Question 1b (private schools) completed this questionnaire, please provide his or her name and contact information below.

For public LEAs:

Name:

Title:

Agency:

Telephone number:

E-mail:

For public LEAs:

☐ Same as above

Name:

Title:

Agency:

Telephone number:

E-mail:

1d. For this study, we will also be contacting your SEA’s chief finance officer or another senior SEA finance official. Please confirm/update the following contact information for the official in your State responsible for approving public LEAs’ indirect cost rate applications or cost allocation plans for SY2011-2012.

☐ Contact information below is confirmed

☐ Updated contact information is provided below

☐ Contact information is not known/not available

Name:

Title:

Agency:

Telephone number:

E-mail:

STATE CHILD NUTRITION DIVISION INVOLVEMENT WITH INDIRECT COSTS

The following questions are about the involvement of the State Child Nutrition Division with indirect costs.

Below are some definitions of some key terms that are used throughout the survey.

DEFINITIONS OF KEY TERMS USED IN THIS SURVEY

State Child Nutrition Division is the unit responsible for state child nutrition programs.

Programs are activities or services, such as instruction and school foodservice, that have identifiable direct costs. These direct costs may be charged to grants or other special-purpose accounts, or to the LEA or private school’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)

2. Does your state have rules and regulations pertaining to computing indirect costs for public LEAs or private schools?

☐ Yes

☐ No

☐ Don’t know

3. Is your State’s Child Nutrition Division involved in any way in determining how public LEAs allocate indirect costs to their programs or activities in reporting expenses?

☐ Yes

☐ No (Go to Question 4.)

☐ Don’t know (Go to Question 4.)

3a. Which of the following statements best describes the role of your State’s Child Nutrition Division in determining how public LEAs allocated indirect costs to their programs or activities in reporting expenses for SY2011-2012? (Check one response for each row.)

State Child Nutrition Division Role for Public LEAs
Child Nutrition Division computed indirect cost percentage rate(s)	☐Yes ☐No ☐Don’t know
Child Nutrition Division approved LEA applications for indirect cost percentage rate(s)	☐Yes ☐No ☐Don’t know
Child Nutrition Division approved LEA cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	☐Yes ☐No ☐Don’t know
Description of approved cost allocation plans that use factors other than percentage of direct costs.
Child Nutrition Division collaborates with another SEA Division or another State Agency to establish indirect cost percentage rate(s)	☐Yes ☐No ☐Don’t know
Child Nutrition Division collaborates with another SEA Division or another State Agency to approve LEA cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	☐Yes ☐No ☐Don’t know
Description of the collaboratively approved cost allocation plans that use factors other than percentage of direct costs.
Other Child Nutrition Division role for indirect cost allocation (Specify below.)	☐Yes ☐No ☐Don’t know
Description of the other role the Child Nutrition Division has for indirect cost allocation.

4. Is your State’s Child Nutrition Division involved in any way in determining how private schools allocate indirect costs to their programs or activities in reporting expenses?

☐ Yes

☐ No (Go to Question 5.)

☐ Don’t know (Go to Question 5.)

4a. Which of the following statements best describes the role of your State’s Child Nutrition Division in determining how private schools allocate indirect costs to their programs or activities in reporting expenses for SY2011-2012? (Check one response for each row)

State Child Nutrition Division Role for Private Schools Eligible to Receive Federal Funds
Child Nutrition Division computed indirect cost percentage rate(s)	☐Yes ☐No ☐Don’t know
Child Nutrition Division approved private school applications for indirect cost percentage rate(s)	☐Yes ☐No ☐Don’t know
Child Nutrition Division approved private school cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	☐Yes ☐No ☐Don’t know
Description of approved cost allocation plans that use factors other than percentage of direct costs.
Child Nutrition Division collaborates with another SEA Division or another State Agency to establish indirect cost percentage rate(s)	☐Yes ☐No ☐Don’t know
Child Nutrition Division collaborates with another SEA Division or another State Agency to approve private school cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	☐Yes ☐No ☐Don’t know
Description of the collaboratively approved cost allocation plans that use factors other than percentage of direct costs.
Other Child Nutrition Division role for indirect cost allocation (Specify below.)	☐Yes ☐No ☐Don’t know
Description of the other role the Child Nutrition Division has for indirect cost allocation.

5. Did your State’s Child Nutrition Division provide information to school foodservice directors in public LEAs about their State-approved indirect cost percentage rate(s) or cost allocation plan?

☐ Yes

☐ No (Go to Question 5d.)

☐ Don’t know (Go to Question 5d.)

5a. For public LEAs, what role did your State’s Child Nutrition Division play in notifying school foodservice directors about computed or approved indirect cost percentage rates or cost allocation plans for SY2011-2012? (Check all that apply.)

☐ Child Nutrition Division sent a letter to school foodservice directors

☐ Child Nutrition Division sent an email to school foodservice directors

☐ Child Nutrition Division posted an announcement on its website for school foodservice directors

☐ Child Nutrition Division notified school foodservice directors individually by telephone

☐ Child Nutrition Division notified school foodservice directors by teleconference

☐ Child Nutrition Division provided indirect cost percentage rates to school foodservice directors upon request

☐ Other (Describe.)

5b. Thinking of the last five years, is this the typical procedure used by your State’s Child Nutrition Division to notify school foodservice directors in public LEAs about computed or approved indirect cost percentage rates or cost allocation plans?

☐ Yes, the notification procedure was the same one used for the last five years

☐ No, the notification procedure was different in previous years (Describe.)

☐ Don’t know how notification was done in previous years

5c. For public LEAs, when did your State’s Child Nutrition Division notify school foodservice directors about computed or approved indirect cost percentage rates or cost allocation plans for SY2011-2012?

☐ While school was in session for SY 2010-2011

☐ Between the end of school for SY 2010-11 and the start of school for SY2011-2012

☐ While school was in session for SY2011-2012

☐ After the end of school for SY2011-2012

☐ Other (Specify below.)

☐ Don’t know

(Go to Question 6.)

5d. For public LEAs, what organization notified school foodservice directors about computed or approved indirect cost percentage rates or cost allocation plans for SY2011-2012?

☐ State Education Agency finance or federal reporting office

☐ Other State Education Agency unit (Specify below.)

☐ Other State Agency (Specify below.)

☐ No State Agency notified public school foodservice directors about computed or approved indirect cost percentage rates or cost allocation plans for SY2011-2012

☐ Don’t know

6. Did your State’s Child Nutrition Division provide information to foodservice directors for private schools about their State-approved indirect cost rates or cost allocation plans?

☐ Yes

☐ No (Go to Question 6e.)

☐ Don’t know (Go to Question 6e.)

6a. Was the notification process for private schools the same as for public LEAs?

☐ Yes (Go to Question 7.)

☐ No

☐ Don’t know (Go to Question 7.)

☐ Not applicable, the State Child Nutrition Division does not notify public LEAs (Go to Question 6e.)

6b. For private schools, what role did your State’s Child Nutrition Division play in notifying school foodservice directors about computed or approved indirect cost percentage rates or cost allocation plans for SY2011-2012?

☐ Child Nutrition Division did not notify school foodservice directors about indirect cost rates or cost allocation plans

☐ Child Nutrition Division sent a letter to school foodservice directors

☐ Child Nutrition Division sent an email to school foodservice directors

☐ Child Nutrition Division posted an announcement on its website for school foodservice directors

☐ Child Nutrition Division notified school foodservice directors by telephone

☐ Child Nutrition Division notified school foodservice directors by teleconference

☐ Other (Describe.)

6c. Thinking of the last five years, is this the typical procedure used by your State’s Child Nutrition Division to notify school foodservice directors in private schools about computed or approved indirect cost percentage rates or cost allocation plans?

☐ Yes, the notification procedure was the same one used for the last five years

☐ No, the notification procedure was different in previous years. (Describe.)

☐ Don’t know how notification was done in previous years

6d. For private schools, when did your State’s Child Nutrition Division notify the private schools about computed or approved indirect cost rate percentage rates or cost allocation plans for SY2011-2012?

☐ While school was in session for SY2010-2011

☐ Between the end of school for SY2010-11 and the start of school for SY2011-2012

☐ While school was in session for SY2011-2012

☐ After the end of school for SY2011-2012

☐ Other (Specify below.)

☐ Don’t know

(Go to Question 7.)

6e. For private schools, what organization notified school foodservice directors about computed or approved indirect cost percentage rates or cost allocation plans for SY2011-2012?

☐ State Education Agency finance or federal reporting office

☐ Other State Education Agency unit (Specify below.)

☐ Other State Agency (Specify below.)

☐ No State Agency notified foodservice directors of private schools about computed or approved indirect cost percentage rates or cost allocation plans for SY2011-2012

☐ Don’t know

GUIDANCE TO PUBLIC LEAs AND PRIVATE SCHOOLS

The following questions address the guidance provided by your State’s Child Nutrition Division to public LEAs and private schools regarding charging and recovery of indirect costs.

DEFINITIONS OF THE TERMS “CHARGED” AND “RECOVERY” IN THIS SURVEY

“Charged” means that indirect costs are computed and included in a report of expenses for school foodservice, regardless of whether the indirect costs are recovered.

“Recovery” of indirect costs means that funds are transferred from the school foodservice account to the LEA or private school general fund, in payment of indirect costs.

7. Did your State’s Child Nutrition Division provide any guidance to public LEAs and/or private schools regarding the charging and/or recovery of indirect costs from school foodservice accounts for SY2011-2012?

☐ Yes

☐ No (Go to Question 8.)

☐ Don’t know (Go to Question 8.)

7a. For public LEAs, how did your State’s Child Nutrition Division provide guidance in SY2011-2012 regarding the charging and/or recovery of indirect costs from school foodservice accounts? (Check one response for each row.)

How was guidance provided to public LEAs?
State Child Nutrition Division sent written guidance by regular mail service	☐Yes ☐No ☐Don’t know
State Child Nutrition Division sent written guidance by email	☐Yes ☐No ☐Don’t know
State Child Nutrition Division posted written guidance on its website	☐Yes ☐No ☐Don’t know
State Child Nutrition Division provided training in person	☐Yes ☐No ☐Don’t know
State Child Nutrition Division provided training remotely by teleconference or through the web	☐Yes ☐No ☐Don’t know
Other guidance was provided (Describe below.)	☐Yes ☐No ☐Don’t know
Description of other guidance provided.

7b. Were the same types of guidance provided in SY2011-2012 to private schools?

☐ Yes (Go to Question 8.)

☐ No

☐ Don’t know (Go to Question 8.)

☐ Not applicable, the State Child Nutrition Division did not provide guidance to private schools (Go to Question 8.)

7c. For private schools, what kind of guidance did your State’s Child Nutrition Division provide in SY2011-2012 regarding the charging and/or recovery of indirect costs from school foodservice accounts? (Check one response for each row.)

How was guidance provided to private schools?
State Child Nutrition Division sent written guidance by regular mail service	☐Yes ☐No ☐Don’t know
State Child Nutrition Division sent written guidance by email	☐Yes ☐No ☐Don’t know
State Child Nutrition Division posted written guidance on its website	☐Yes ☐No ☐Don’t know
State Child Nutrition Division provided training in person	☐Yes ☐No ☐Don’t know
State Child Nutrition Division provided training remotely by teleconference or through the web	☐Yes ☐No ☐Don’t know
Other guidance was provided (Describe below.)	☐Yes ☐No ☐Don’t know
Description of other guidance provided.

If available, we would like to review a copy of the written guidance, training handouts and/or scripts the State Child Nutrition Division provided or used regarding the charging and/or recovery of indirect costs. At the end of the survey, we will review the documents that we would like to get and provide information on how to send these documents to Abt Associates.

MONITORING OF DIRECT AND INDIRECT COSTS AND COMPLIANCE WITH STATE AND FEDERAL RULES

The following questions are about the monitoring of direct and indirect costs and compliance with state and federal rules. Please refer to the definitions for “charged” and “recovery” of indirect costs.

For Questions 8-10, each will begin with questions related to public LEAs, then go onto similar questions related to private schools.

8. Which of the following financial items are public LEAs required to report to your State’s Child Nutrition Division for SY2011-2012? (Check one response for each row.)

Required reporting for public LEAs:
Total direct costs of school foodservice	☐Yes ☐No ☐Don’t know
Indirect cost rate(s) applicable to school foodservice	☐Yes ☐No ☐Don’t know
Indirect cost charged to school foodservice account	☐Yes ☐No ☐Don’t know
Indirect cost recovered from school foodservice account	☐Yes ☐No ☐Don’t know
Other financial items are required to be reported (Describe.)	☐Yes ☐No ☐Don’t know
Description of other items required to be reported.

8a. Are the required reporting items indicated above for SY2011-2012 the same for private schools?

☐ Yes (Go to Question 9.)

☐ No

☐ Don’t know (Go to Question 9.)

☐ Not applicable, the State Child Nutrition Division does not require this reporting from private schools (Go to Question 9.)

8b. Which of the following items are private schools required to report to your State’s Child Nutrition Division for SY2011-2012? (Check one response for each row.)

Required reporting for private schools:
Total direct costs of school foodservice	☐Yes ☐No ☐Don’t know
Indirect cost rate(s) applicable to school foodservice	☐Yes ☐No ☐Don’t know
Indirect cost charged to school foodservice account	☐Yes ☐No ☐Don’t know
Indirect cost recovered from school foodservice account	☐Yes ☐No ☐Don’t know
Other financial items are required to be reported (Describe.)	☐Yes ☐No ☐Don’t know
Description of other items required to be reported.

9. For public LEAs, which of the following did your State’s Child Nutrition Division verify (either directly or through reports provided by State or external auditors) regarding indirect costs charged to school foodservice accounts in SY2011-2012? For those conditions that were verified, was this for all LEAs or a selected sample of LEAs? (Check one response for each row.)

Verified for public LEAs:
Indirect cost rate was correctly computed	☐ Yes, for all LEAs ☐ Yes, for a sample of LEAs ☐ No ☐ Don’t know
Costs included in indirect cost rate were allowable	☐ Yes, for all LEAs ☐ Yes, for a sample of LEAs ☐ No ☐ Don’t know
Correct indirect cost rate was used	☐ Yes, for all LEAs ☐ Yes, for a sample of LEAs ☐ No ☐ Don’t know
Indirect cost charged to school foodservice was correctly computed	☐ Yes, for all LEAs ☐ Yes, for a sample of LEAs ☐ No ☐ Don’t know
Indirect cost recovered was equal to or less than indirect cost charged	☐ Yes, for all LEAs ☐ Yes, for a sample of LEAs ☐ No ☐ Don’t know
If indirect cost for prior year was recovered, written notice of intent to recover was given at the proper time	☐ Yes, for all LEAs ☐ Yes, for a sample of LEAs ☐ No ☐ Don’t know

9a. Are the items verified by the State’s Child Nutrition division indicated above for SY2011-2012 the same for private schools?

☐ Yes (Go to Question 10.)

☐ No

☐ Don’t know (Go to Question 10.)

☐ Not applicable, the State Child Nutrition Division does not verify indirect costs for private schools (Go to Question 10.)

9b. For private schools, which of the following did your State’s Child Nutrition Division verify (either directly or through reports provided by State or external auditors) regarding indirect costs charged to school foodservice accounts in SY2011-2012? For those conditions that were verified, was this for all private schools or a selected sample of private schools? (Check one response for each row.)

Verified for private schools:
Indirect cost rate was correctly computed	☐ Yes, for all private schools ☐ Yes, for a sample of private schools ☐ No ☐ Don’t know
Costs included in indirect cost rate were allowable	☐ Yes, for all private schools ☐ Yes, for a sample of private schools ☐ No ☐ Don’t know
Correct indirect cost rate was used	☐ Yes, for all private schools ☐ Yes, for a sample of private schools ☐ No ☐ Don’t know
Indirect cost charged to school foodservice was correctly computed	☐ Yes, for all private schools ☐ Yes, for a sample of private schools ☐ No ☐ Don’t know
Indirect cost recovered was equal to or less than indirect cost charged	☐ Yes, for all private schools ☐ Yes, for a sample of private schools ☐ No ☐ Don’t know
If indirect cost for prior year was recovered, written notice of intent to recover was given at the proper time	☐ Yes, for all private schools ☐ Yes, for a sample of private schools ☐ No ☐ Don’t know

10. For public LEAs, what actions, if any, did your State’s Child Nutrition Division take to assure that direct costs charged to Federal programs in SY2011-2012 are allowable under Federal cost principles? (Check one answer in each row.)

Which of the following actions were taken for public LEAs?
Child Nutrition Division provided written guidance	☐Yes ☐No ☐Don’t know
Child Nutrition Division restricted or prohibited direct charges to Federal programs for services provided by LEA employees who are not entirely allocable to a specific program	☐Yes ☐No ☐Don’t know
Child Nutrition Division provided training in person or remotely (web and/or teleconference)	☐Yes ☐No ☐Don’t know
Child Nutrition Division specified tests of direct charges to be conducted as part of audits	☐Yes ☐No ☐Don’t know
Child Nutrition Division reviewed costs charged by a sample of public LEAs	☐Yes ☐No ☐Don’t know
Child Nutrition Division reviewed costs charged by all public LEAs	☐Yes ☐No ☐Don’t know
Other method(s) (Describe below.)	☐Yes ☐No ☐Don’t know
Description of other method(s).

If available, we would like to review a copy of the written guidance, training handouts and/or scripts the State Child Nutrition Division used to assure that direct costs charged to Federal programs were allowable under Federal cost principles. At the end of the survey, we will review the documents that we would like to get and provide information on how to send these documents to Abt Associates.

10a. Are the methods indicated above for SY2011-2012 the same for private schools?

☐ Yes (Go to Question 11.)

☐ No

☐ Don’t know (Go to Question 11.)

☐ Not applicable, the State Child Nutrition Division did not take any of these actions for private schools (Go to Question 11.)

10b. For private schools, what actions, if any, did your State’s Child Nutrition Division take to assure that direct costs charged to Federal programs in SY2011-2012 are allowable under Federal cost principles? (Check one answer in each row)

Which of the following actions were taken for private schools eligible for Federal funds?
Child Nutrition Division provided written guidance	☐Yes ☐No ☐Don’t know
Child Nutrition Division restricted or prohibited direct charges to Federal programs for services provided by private school employees who are not entirely allocable to a specific program	☐Yes ☐No ☐Don’t know
Child Nutrition Division provided training in person or remotely (web and/or teleconference)	☐Yes ☐No ☐Don’t know
Child Nutrition Division specified tests of direct charges to be conducted as part of audits	☐Yes ☐No ☐Don’t know
Child Nutrition Division reviewed costs charged by a sample of private schools	☐Yes ☐No ☐Don’t know
Child Nutrition Division reviewed costs charged by all private schools	☐Yes ☐No ☐Don’t know
Other method(s) (Describe below.)	☐Yes ☐No ☐Don’t know
Description of other method(s).

Question 11 is a checklist of guidance and training materials we are requesting, if available.

Documents may be sent to Abt Associates using the envelope sent with this survey to this address:

School Foodservice Indirect Cost Study (USDA/FNS)

Abt Associates Inc.

55 Wheeler St

Cambridge, MA 02138-1168

Electronic copies of materials mat be emailed to [email protected].

11. For each of the topics below, please indicate if you can provide copies of the written guidance and/or training materials.


	Materials can be provided:
Charging of indirect costs
Public LEAs Private schools	 
Recovery of indirect costs
Public LEAs Private schools	 
Allowable Direct Costs
Public LEAs Private schools	 
Allowable Indirect Costs
Public LEAs Private schools	 

END OF SURVEY.

That was our last question. Thank you for providing this information for the School Foodservice Indirect Cost Study. We will review this questionnaire, and if any further clarification is needed, we will call and review the questions and your responses with you. If you have any questions about the study, please call us toll-free1-800-###-#### or send an email to [email protected].

Public reporting burden for this collection of information is estimated to average one hour 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. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number. 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 Services, Office of Research and Analysis, 3101 Park Center Drive, Room 1014, Alexandria, VA 22302 ATTN: PRA (0584-xxxx*). Do not return the completed form to this address.

OMB Control No.: 0584-NEW

USDA/Food and Nutrition Service

School Foodservice Indirect Cost Study

State Education Agency Finance Officer Survey

INTRODUCTION

The purpose of this survey is to gather information from SEA Finance Officers on how indirect costs are allocated in the financial reporting of LEAs and private schools, and how the SEA is involved with this process. This survey and this study are not intended to audit financial transactions through the indirect cost recovery process. Please also note that:

Data will only be presented in the aggregate, and no specific data will be attributed to specific survey respondents.
Information provided through the survey will be kept private, to the extent provided by law.
Responses to this survey will not affect your agency’s receipt of funds from USDA school meals programs.
PL 111-296, Healthy Hunger-Free Kids Act of 2010, Section 305 requires cooperation with program research and evaluation by States, State educational agencies, local educational agencies, schools, institutions, facilities, and contractors participating in programs authorized under this Act and the Child Nutrition Act of 1966.

RESPONDENT INFORMATION

1. Please confirm/update the following contact information for the official in your State responsible for approving public LEAs’ indirect cost rate applications or cost allocation plans for SY2011-2012. If the information is correct, check the box to the right.

Correct?

Name: ☐

Title: ☐

Agency: ☐

Telephone number: ☐

E-mail: ☐

1a. If someone other than this person is responding to this questionnaire for public LEAs, please provide his or her name and contact information below.

Name:

Title:

Agency:

Telephone number:

E-mail:

ROLES FOR DETERMINING INDIRECT RATES

The following questions are about the role your SEA has in the determining indirect rates.

Below are some definitions of some key terms that are used throughout the survey.

DEFINITIONS OF KEY TERMS USED IN THIS SURVEY

2. Which of the following statements best describes the role of the SEA in determining how public LEAs allocate indirect costs to their programs or activities in reporting expenses for the SY2011-2012? (Check one answer in each row.)

SEA Role for Public LEAs
SEA computed indirect cost percentage rate(s)	 Yes  No  Don’t know
SEA approved LEA applications for indirect cost percentage rate(s)	 Yes  No  Don’t know
SEA approved LEA cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	 Yes  No  Don’t know
Description of approved cost allocation plans that use factors other than percentage of direct costs.
SEA provided guidance to LEAs regarding cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	 Yes  No  Don’t know
Description of guidance provided regarding cost allocation plans that use factors other than percentage of direct costs.
Other SEA role regarding LEA indirect costs (Specify below.)	 Yes  No  Don’t know
Description of other SEA role regarding indirect costs.

3. Is the official responsible for approving public LEAs’ indirect cost rate applications or cost allocation plans (listed in Question 1) also responsible for the SEA’s role in the allocation of indirect costs by private schools in SY2011-2012?

 Yes (Go to Question 3d.)

 No

 Don’t know (Go to Question 4.)

3a. Is someone else at the SEA responsible for the SEA’s role in the allocation of indirect costs by private schools in the SY2011-2012?

 Yes

 No (Go to Question 3e.)

 Don’t know (Go to Question 4.)

3b. Please provide the name and contact information for the SEA official responsible for the SEA’s role in the allocation of indirect costs by private schools.

Name:

Title:

Agency:

Telephone number:

E-mail:

3c. If someone other than the person listed in Question 3b is responding to this questionnaire for private schools, please provide his or her name and contact information below.

Name:

Title:

Agency:

Telephone number:

E-mail:

If the answers in Question 2 (SEA Role for Public LEAs) is “No” or “Don’t know” to all statements, and you (the respondent) are not responding for private schools, stop and go to the end of survey.

3d. Which of the following statements best describes the role of the SEA in determining how private schools allocate indirect costs to their programs or activities in reporting expenses for the SY2011-2012? (Check one answer in each row.)

SEA Role for Private Schools Eligible to Receive Federal Funds
SEA computed indirect cost percentage rate(s)	 Yes  No  Don’t know
SEA approved private school applications for indirect cost percentage rate(s)	 Yes  No  Don’t know
SEA approved private school cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	 Yes  No  Don’t know
Description of approved cost allocation plans that use factors other than percentage of direct costs.
SEA provided guidance to private schools regarding cost allocation plan(s) using factor(s) other than percentage of direct costs (Specify below.)	 Yes  No  Don’t know
Description of guidance provided regarding cost allocation plans that use factors other than percentage of direct costs.
Other SEA role regarding private school indirect costs (Specify below.)	 Yes  No  Don’t know
Description of other SEA role regarding indirect costs.

(Go to Question 4.)

3e. If the SEA has no role in determining how private schools allocate indirect costs to their programs or activities in reporting expenses for SY2011-2012, what is the reason? (Check all that apply.)

 Private schools do not allocate indirect costs to their programs or activities (Go to Question 4.)

 Another agency is responsible (Go to Question 3f.)

 Don’t know (Go to Question 4.)

 Other (Specify below) (Go to Question 4.)

3f. Please provide the name and contact information of the agency and official responsible for determining how private schools allocate indirect costs to their programs or activities in reporting expenses for SY2011-2012.

Agency:

Name:

Title:

Telephone number:

E-mail:

RESTRICTED AND UNRESTRICTED INDIRECT RATES

The following questions are about the use and application of restricted and unrestricted indirect rates.

Below are the definitions of indirect cost rates used in this survey.

DEFINITIONS OF INDIRECT COST RATES USED IN THIS SURVEY

Restricted indirect rates (restricted rates) are used for grants, such as Title I, with a requirement that Federal funds supplement, not supplant non-Federal funds.

Unrestricted indirect rates (unrestricted rates) may be used when this requirement does not apply.

For Questions 4-9, each will begin with questions related to public LEAs, then go onto similar questions related to private schools.

Questions 4 through 4g should be answered with respect to public LEAs.

Questions 4h through 4o should be answered with respect to private schools.

4. For public LEAs, did your state provide any rules, regulations, or guidance about computing indirect costs for SY2011-2012?

 Yes

 No (Go to Question 4h.)

 Don’t know (Go to Question 4h.)

4a. For public LEAs, does the SEA compute or approve restricted indirect cost rates, unrestricted cost rates, or both for SY2011-2012?

	Did the SEA compute or approve this type of rate for public LEAs?
Restricted rates	 Yes  No  Don’t know
Unrestricted rates	 Yes  No  Don’t know

If the answers in Question 4a (Did the SEA compute of approve this type of rate for public LEAS?) are “No” for both restricted rates and unrestricted rates, go to Question 4g.

Otherwise, please continue to question 4b.

Below is the definition of expendable equipment used in this survey.

DEFINITION OF “EXPENDABLE EQUIPMENT” USED IN THIS SURVEY

“Expendable equipment” means equipment purchases treated as an annual operating expense; not a capital expense, under Federal and State rules.

4b. For public LEAs, which of the following types of costs were treated as indirect costs in each type of indirect cost rate computed or approved by the SEA for SY2011-2012? (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Salaries and wages	 Yes  No  Don’t know	 Yes  No  Don’t know
Employee benefits and payroll taxes	 Yes  No  Don’t know	 Yes  No  Don’t know
Workers’ compensation	 Yes  No  Don’t know	 Yes  No  Don’t know
Supplies and expendable equipment	 Yes  No  Don’t know	 Yes  No  Don’t know
Equipment rental	 Yes  No  Don’t know	 Yes  No  Don’t know
Energy (gas, oil, or electricity)	 Yes  No  Don’t know	 Yes  No  Don’t know
Water or sewer	 Yes  No  Don’t know	 Yes  No  Don’t know
Communications (phone, internet)	 Yes  No  Don’t know	 Yes  No  Don’t know
Insurance( liability, auto, etc.)	 Yes  No  Don’t know	 Yes  No  Don’t know
Other purchased services	 Yes  No  Don’t know	 Yes  No  Don’t know
Other (Describe below.)	 Yes  No  Don’t know	 Yes  No  Don’t know
Description of other type of costs for Restricted Rate.
Description of other type of costs for Unrestricted Rate.

The following question deals with the support functions that are included in indirect cost rate(s).

Below are the definitions of support functions used in this survey.

DEFINITIONS OF SUPPORT FUNCTIONS 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.

“Data processing operations and programming” 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 the Superintendent and other administration not listed elsewhere.

“School board” includes salaries or other compensation to board members, and support staff assigned to 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 routine cleaning, storage, and setting up/rearranging furniture.

“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, LEA* personnel, and LEA* 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 LEA* 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.

4c. For public LEAs, which of the following support functions are included in each type of indirect cost rate approved by the SEA for SY2011-2012? (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Accounting, budget, finance and payroll	 Yes  No  Don’t know	 Yes  No  Don’t know
Data processing operations and programming	 Yes  No  Don’t know	 Yes  No  Don’t know
Administration of personnel, benefits and human resources	 Yes  No  Don’t know	 Yes  No  Don’t know
Purchasing and contracting	 Yes  No  Don’t know	 Yes  No  Don’t know
General administration and policy (Superintendent’s office, etc.)	 Yes  No  Don’t know	 Yes  No  Don’t know
School board	 Yes  No  Don’t know	 Yes  No  Don’t know
Custodial and janitorial	 Yes  No  Don’t know	 Yes  No  Don’t know
Building operations and maintenance	 Yes  No  Don’t know	 Yes  No  Don’t know
Equipment and vehicle operations and maintenance	 Yes  No  Don’t know	 Yes  No  Don’t know
Refuse disposal, pest control, other sanitation	 Yes  No  Don’t know	 Yes  No  Don’t know
Security	 Yes  No  Don’t know	 Yes  No  Don’t know
Storage and transportation of goods	 Yes  No  Don’t know	 Yes  No  Don’t know
Providing and maintaining uniforms	 Yes  No  Don’t know	 Yes  No  Don’t know
Medical – nurses, school clinic, etc.	☐ Yes ☐ No ☐ Don’t know	☐ Yes ☐ No ☐ Don’t know
Other (Describe below.)	 Yes  No  Don’t know	 Yes  No  Don’t know
Description of other support function for Restricted Rate.
Description of other support function for Unrestricted Rate.

Programs are generally included in the direct cost base for an indirect cost rate when they are considered to benefit from the expenditure of indirect costs. For example, salaries of teachers are a direct cost of regular day instruction programs that may be included in the base of total direct costs for computing an indirect cost rate. An indirect cost of these programs might be payroll administration.

4d. For public LEAs, which of the following types of programs were included in the base of direct costs or the denominator for each type of indirect cost rate computed or approved by the SEA for SY2011-2012? (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Regular day instructional programs	 Yes  No  Don’t know	 Yes  No  Don’t know
Special education programs	 Yes  No  Don’t know	 Yes  No  Don’t know
Occupational or career/technical day programs	 Yes  No  Don’t know	 Yes  No  Don’t know
Adult education	 Yes  No  Don’t know	 Yes  No  Don’t know
School lunch program and other food service	 Yes  No  Don’t know	 Yes  No  Don’t know
U.S. Dept. of Education programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
Other Federal programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
State programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know

4e. For public LEAs, are salaries for the following types of personnel ever included — entirely or in part — in the pool of indirect costs for either type of indirect cost rate computed or approved by the SEA for SY2011-2012? (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Teachers	 Yes  No  Don’t know	 Yes  No  Don’t know
Teachers’ aides	 Yes  No  Don’t know	 Yes  No  Don’t know
Educational specialists	 Yes  No  Don’t know	 Yes  No  Don’t know
Cooks and other cafeteria workers	 Yes  No  Don’t know	 Yes  No  Don’t know
Food service administrative workers	 Yes  No  Don’t know	 Yes  No  Don’t know
U.S. Dept. of Education programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
Other Federal programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
State programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know

If the answers in Question 4e are all “No” for both restricted rates and unrestricted rates, go to Question 4g.

4f. Please explain the situations when salaries for any of the types of public LEA personnel listed above are included, entirely or in part, in the pool of indirect costs for the restricted or unrestricted indirect cost rate.

4g. For public LEAs, did your SEA compute, approve, or otherwise supervise cost allocation using methods other than indirect cost rates?

 Yes

 No

 Don’t know

Questions 4 through 4g should have been answered with respect to public LEAs.

Questions 4h through 4p should be answered with respect to private schools.

4h. For private schools, did the SEA provide any rules, regulations, or guidance about computing indirect costs for SY2011-2012?

Yes
No
Don’t know

4i. Is the computation of indirect cost rates for SY2011-2012 the same for private schools?

 Yes (Go to Question 5.)

 No

 Don’t know (Go to Question 5.)

 No indirect cost rates are used for private schools (Go to Question 5.)

4j. For private schools, did the SEA compute or approve restricted indirect cost rates, unrestricted cost rates, or both for SY2011-2012? Restricted rates are used for grants, such as Title I, with a requirement that Federal funds supplement, not supplant non-Federal funds. Unrestricted rates may be used when this requirement does not apply.

	Did the SEA compute or approve this type of rate for private schools?
Restricted rates	 Yes  No  Don’t know
Unrestricted rates	 Yes  No  Don’t know

4k. For private schools, which of the following types of costs were treated as indirect costs in each type of indirect cost rate computed or approved by the SEA for SY2011-2012? (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Salaries and wages	 Yes  No  Don’t know	 Yes  No  Don’t know
Employee benefits and payroll taxes	 Yes  No  Don’t know	 Yes  No  Don’t know
Workers’ compensation	 Yes  No  Don’t know	 Yes  No  Don’t know
Supplies and expendable equipment	 Yes  No  Don’t know	 Yes  No  Don’t know
Equipment rental	 Yes  No  Don’t know	 Yes  No  Don’t know
Energy (gas, oil, or electricity)	 Yes  No  Don’t know	 Yes  No  Don’t know
Water or sewer	 Yes  No  Don’t know	 Yes  No  Don’t know
Communications (phone, internet)	 Yes  No  Don’t know	 Yes  No  Don’t know
Other purchased services	 Yes  No  Don’t know	 Yes  No  Don’t know
Other (Describe below.)	 Yes  No  Don’t know	 Yes  No  Don’t know
Description of other type of costs for Restricted Rate
Description of other type of costs for Unrestricted Rate.

4l. For private schools, which of the following support functions is included in each type of indirect cost rate approved by the SEA for SY2011-2012? (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Accounting, budget, finance and payroll	 Yes  No  Don’t know	 Yes  No  Don’t know
Data processing operations and programming	 Yes  No  Don’t know	 Yes  No  Don’t know
Administration of personnel, benefits and human resources	 Yes  No  Don’t know	 Yes  No  Don’t know
Purchasing and contracting	 Yes  No  Don’t know	 Yes  No  Don’t know
General administration and policy (Superintendent’s office, etc.)	 Yes  No  Don’t know	 Yes  No  Don’t know
School board	 Yes  No  Don’t know	 Yes  No  Don’t know
Custodial and janitorial	 Yes  No  Don’t know	 Yes  No  Don’t know
Building operations and maintenance	 Yes  No  Don’t know	 Yes  No  Don’t know
Equipment and vehicle operations and maintenance	 Yes  No  Don’t know	 Yes  No  Don’t know
Refuse disposal, pest control, other sanitation	 Yes  No  Don’t know	 Yes  No  Don’t know
Security	 Yes  No  Don’t know	 Yes  No  Don’t know
Storage and transportation of goods	 Yes  No  Don’t know	 Yes  No  Don’t know
Medical – nurses, school clinic, etc.	☐ Yes ☐ No ☐ Don’t know	☐ Yes ☐ No ☐ Don’t know
Providing and maintaining uniforms	 Yes  No  Don’t know	 Yes  No  Don’t know
Other (Describe below.)	 Yes  No  Don’t know	 Yes  No  Don’t know
Description of other support function for Restricted Rate.
Description of other support function for Unrestricted Rate.

4m. For private schools, which of the following types of programs were included in the base of direct costs or the denominator for each type of indirect cost rate computed or approved by the SEA for SY2011-2012? Programs are generally included in the direct cost base for an indirect cost rate when they are considered to benefit from the expenditure of indirect costs. For example, salaries of teachers are a direct cost of regular day instruction programs that may be included in the base of total direct costs for computing an indirect cost rate. An indirect cost of these programs might be payroll administration. (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Regular day instructional programs	 Yes  No  Don’t know	 Yes  No  Don’t know
Special education programs	 Yes  No  Don’t know	 Yes  No  Don’t know
Occupational or career/technical day programs	 Yes  No  Don’t know	 Yes  No  Don’t know
Adult education	 Yes  No  Don’t know	 Yes  No  Don’t know
School lunch program and other food service	 Yes  No  Don’t know	 Yes  No  Don’t know
U.S. Dept. of Education programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
Other Federal programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
State programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know

4n. For private schools, are salaries for the following types of personnel ever included — entirely or in part-- in the pool of indirect costs for either type of indirect cost rate computed or approved by the SEA for SY2011-2012? (Complete for each column that applies in your State. Check one response for each row in each column.)

	Restricted Rate	Unrestricted Rate
Teachers	 Yes  No  Don’t know	 Yes  No  Don’t know
Teachers’ aides	 Yes  No  Don’t know	 Yes  No  Don’t know
Educational specialists	 Yes  No  Don’t know	 Yes  No  Don’t know
Cooks and other cafeteria workers	 Yes  No  Don’t know	 Yes  No  Don’t know
Food service administrative workers	 Yes  No  Don’t know	 Yes  No  Don’t know
U.S. Dept. of Education programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
Other Federal programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know
State programs not listed above	 Yes  No  Don’t know	 Yes  No  Don’t know

If the answers in Question 4n are all “No” for both restricted rates and unrestricted rates, go to Question 5.

4o. Please explain the situations when salaries for any of the types of private school personnel listed above are included, entirely or in part, in the pool of indirect costs for the restricted or unrestricted indirect cost rate.

4p. For private schools, did your SEA compute, approve, or otherwise supervise cost allocation using methods other than indirect cost rates?

 Yes

 No

 Don’t know

ADJUSTMENTS TO INDIRECT COST RATES

The following questions are about the ways in which your SEA makes adjustments to indirect cost rates.

DEFINITIONS OF INDIRECT COST ADJUSTMENT METHODS USED IN THIS SURVEY

Recovery of indirect costs means that funds are transferred from the school foodservice account to the LEA or private school general fund, in payment of indirect costs

Provisional rate with final rate: A provisional rate for the year is set on the basis of historical data. Indirect cost is charged during the year on the basis of the provisional rate. The final rate is calculated on the basis of actual data for the year. The total indirect costs for programs or grants for the year are recalculated using the final rate, and the indirect cost charges are adjusted retroactively to equal the final calculated indirect cost.

Fixed rate with carry forward: A fixed rate is set for the year on the basis of historical data and adjusted for prior years’ over- or under-recovery of indirect costs. The actual indirect and direct costs for the year are used to calculate any adjustments to a subsequent year’s indirect cost rate.

Example of Indirect Cost Adjustments:

If the indirect cost rate is based on a prior year’s cost, it may understate or overstate the actual amount of indirect cost. For example, assume that the indirect cost rate used in SY2011-2012 is 10 percent, based on a total indirect cost of $100,000 and a total direct cost of $1 million in SY 2010-2011. If the ratio of the actual indirect cost to actual direct cost in SY2011-2012 is 9 percent, then applying the 10 percent rate results in too much indirect cost being recovered by the LEA or private school.

Using the provisional/final rate method, the final rate of 9 percent is computed and applied to determine the final indirect costs of grant programs.

Using the fixed rate/carry forward method, the excess indirect cost from SY2011-2012 is subtracted from the projected indirect cost for SY 2012-2013 in computing the 2012-2013 indirect cost rate.

5. For public LEAs, which of the following adjustment methods, if any, were or will be used to compensate for under- or over-recovery of indirect costs in the SY2011-2012? (Refer to above definitions, and check one response for each row.)

No adjustment	 Yes  No  Don’t know
Final rate computed and adjustment applied to SY2011-2012 costs	 Yes  No  Don’t know
Final rate not computed yet, adjustment will be applied to final SY2011-2012 costs	 Yes  No  Don’t know
Fixed rate with carry-forward	 Yes  No  Don’t know
Other method (Describe below.)	 Yes  No  Don’t know
Description of other method.

5a. Are the adjustment methods for SY2011-2012 the same for private schools?

 Yes (Go to Question 6.)

 No

 Don’t know (Go to Question 6.)

5b. For private schools, which of the following adjustment methods, if any, were or will be used to compensate for under- or over-recovery of indirect costs in the SY2011-2012? (Refer to above definitions, and check one response for each row.)

No adjustment	 Yes  No  Don’t know
Final rate computed and adjustment applied to SY2011-2012 costs	 Yes  No  Don’t know
Final rate not computed yet, adjustment will be applied to final SY2011-2012 costs	 Yes  No  Don’t know
Fixed rate with carry-forward	 Yes  No  Don’t know
Other method (Describe below.)	 Yes  No  Don’t know
Description of other method.

ASSURING COMPLIANCE WITH FEDERAL RULES

The following questions are about the actions your SEA takes to assure compliance with Federal rules. As a reminder, the data collected through this survey are for research and are not intended to audit processes or financial transactions related to the indirect cost recovery process.

DEFINITION OF ALLOWABLE COSTS USED IN THIS SURVEY

Federal cost principles state that to be allowable, indirect costs must be necessary, reasonable, allocable, conforming to State and Federal law and regulations, consistently treated, determined in accordance with Generally Accepted Accounting Principles, not included as a cost or matching contribution of any other grant (except where allowed by Federal regulations), net of applicable credits, and adequately documented.

6. For public LEAs, which of the following actions, if any, did the SEA take to assure that the indirect costs allocated in SY2011-2012 are allowable under Federal cost principles? (Refer to above definitions, and check one response for each row)

SEA allowed only use of indirect cost rates computed by SEA	 Yes  No  Don’t know
SEA allowed only indirect cost rates computed according to SEA formula	 Yes  No  Don’t know
SEA reviewed indirect cost rate proposals or allocation plans	 Yes  No  Don’t know
SEA reviewed financial statements supporting computation of indirect cost rates	 Yes  No  Don’t know
SEA reviewed actual indirect cost charges and/or basis of charges for prior year	 Yes  No  Don’t know
Other action (Describe below)	 Yes  No  Don’t know
Other action (Attach, if preferred):

6a. Are the actions indicated above for SY2011-2012 the same for private schools?

 Yes (Go to Question 7.)

 No

 Don’t know(Go to Question 7.)

6b. For private schools, which of the following actions, if any, did the SEA take to assure that the indirect costs allocated in SY2011-2012 are allowable under Federal cost principles? (Refer to above definitions, and check one response for each row)

SEA allowed only use of indirect cost rates computed by SEA	 Yes  No  Don’t know
SEA allowed only indirect cost rates computed according to SEA formula	 Yes  No  Don’t know
SEA reviewed indirect cost rate proposals or allocation plans	 Yes  No  Don’t know
SEA reviewed financial statements supporting computation of indirect cost rates	 Yes  No  Don’t know
SEA reviewed actual indirect cost charges and/or basis of charges for prior year	 Yes  No  Don’t know
Other action (Describe below.)	 Yes  No  Don’t know
Description of other action.

7. In how many of the past five years has the SEA provided any form of training or written materials to public LEAs and/or private schools on the allocation of indirect costs? (Check one answer in each row)

Public LEAs	 None  1  2  3  4  5  Don’t know
Private Schools	 None  1  2  3  4  5  Don’t know

8. For public LEAs, which of the following actions, if any, did the SEA take to assure that recovery of indirect costs for SY2011-2012 from Federal programs is consistent with applicable program rules and guidance, such as the rules and guidance of the National School Lunch Program? (Check one answer in each row.)

SEA provided written guidance	 Yes  No  Don’t know
SEA restricted or prohibited indirect cost recovery from the nonprofit school foodservice account (above and beyond Federal program restrictions)	 Yes  No  Don’t know
SEA restricted or prohibited indirect cost recovery from other Federal programs (above and beyond Federal program restrictions)	 Yes  No  Don’t know
SEA required public LEA administrators to establish a written plan for recovery of indirect costs from school foodservice before initiating such recovery	 Yes  No  Don’t know
SEA provided training to LEAs in person or remotely (web and/or teleconference)	 Yes  No  Don’t know
SEA specified procedures for examining recovery of indirect costs as part of audits conducted by or for LEAs	 Yes  No  Don’t know
SEA reviewed indirect costs recovered by a sample of public LEAs	 Yes  No  Don’t know
SEA reviewed indirect costs recovered by all public LEAs	 Yes  No  Don’t know
Other method (Describe below.)	 Yes  No  Don’t know
Description of other method.

8a. Are the actions indicated above for SY2011-2012 the same for private schools?

 Yes (Go to Question 9.)

 No

 Don’t know(Go to Question 9.)

8b. For private schools, which of the following actions, if any, did the SEA take to assure that recovery of indirect costs for SY2011-2012 from Federal programs is consistent with applicable program rules and guidance, such as the rules and guidance of the National School Lunch Program? (Check one answer in each row.)

SEA provided written guidance	 Yes  No  Don’t know
SEA restricted or prohibited indirect cost recovery from the nonprofit school foodservice account (above and beyond Federal program restrictions)	 Yes  No  Don’t know
SEA restricted or prohibited indirect cost recovery from other Federal programs (above and beyond Federal program restrictions)	 Yes  No  Don’t know
SEA required private school administrators to establish a written plan for recovery of indirect costs from school foodservice before initiating such recovery	 Yes  No  Don’t know
SEA provided training to private schools in person or remotely (web and/or teleconference)	 Yes  No  Don’t know
SEA specified procedures for examining recovery of indirect costs as part of audits conducted by or for private schools	 Yes  No  Don’t know
SEA reviewed indirect costs recovered by a sample of private schools	 Yes  No  Don’t know
SEA reviewed indirect costs recovered by all private schools	 Yes  No  Don’t know
Other method (Describe below.)	 Yes  No  Don’t know
Description of other method.

9. For public LEAs, which of the following actions, if any, did the SEA take to assure that direct costs charged to Federal programs in SY2011-2012 are allowable under Federal cost principles? (Check one answer in each row.)

SEA provided written guidance	 Yes  No  Don’t know
SEA restricted or prohibited direct charges to Federal programs for services provided by LEA employees who are not entirely allocable to a specific program	 Yes  No  Don’t know
SEA provided training to LEAs in person or remotely (web and/or teleconference)	 Yes  No  Don’t know
SEA specified tests of direct charges to be conducted as part of audits by or for LEAs	 Yes  No  Don’t know
SEA reviewed direct costs charged by a sample of public LEAs	 Yes  No  Don’t know
SEA reviewed direct costs charged by all public LEAs	 Yes  No  Don’t know
Other method (Describe below)	 Yes  No  Don’t know
Description of other method.

9a. Are the methods indicated above for SY2011-2012 the same for private schools?

 Yes (Go to end.)

 No

 Don’t know (Go to end.)

9b. For private schools, which of the following actions, if any, did the SEA take to assure that direct costs charged to Federal programs in SY2011-2012 are allowable under Federal cost principles? (Check one answer in each row.)

SEA provided written guidance	 Yes  No  Don’t know
SEA restricted or prohibited direct charges to Federal programs for services provided by private school employees who are not entirely allocable to a specific program	 Yes  No  Don’t know
SEA provided training to private schools in person or remotely (web and/or teleconference)	 Yes  No  Don’t know
SEA specified tests of direct charges to be conducted as part of audits by or for private schools	 Yes  No  Don’t know
SEA reviewed direct costs charged by a sample of private schools	 Yes  No  Don’t know
SEA reviewed direct costs charged by all private schools	 Yes  No  Don’t know
Other method (Describe below)	 Yes  No  Don’t know
Other method described (Attach, if preferred):

AVAILABLE GUIDANCE AND TRAINING MATERIALS

Question 10 is a checklist of guidance and training materials we are requesting, if available.

Documents may be sent to Abt Associates using the envelope sent with this survey or to this address:

School Foodservice Indirect Cost Study (USDA/FNS)

Abt Associates Inc.

55 Wheeler St

Cambridge, MA 02138-1168

Electronic copies of materials mat be emailed to [email protected].

10. For each of the topics below, please indicate if you can provide copies of the written guidance and/or training materials.

	Materials that can be provided:
	Restricted Rate	Unrestricted Rate
Computing Indirect Cost Rates
Public LEAs Private schools	 	 
Adjusting Indirect Cost Rates
Public LEAs Private schools	 	 
Allowable Indirect Costs
Public LEAs Private schools	 	 
Recovery of Indirect Costs
Public LEAs Private schools	 	 
Allowable Direct Costs
Public LEAs Private schools	 	 

END OF SURVEY.

OMB Control No.: 0584-NEW

USDA/Food and Nutrition Service

School Foodservice Indirect Cost Study

School Foodservice Director Web Survey

INTRODUCTION

The purpose of this web survey is to gather information from School Foodservice Directors of public LEAs and of private schools on how indirect costs are applied in the financial reporting for school foodservice. In this survey, you will be asked to provide information on how your LEA* charges indirect costs to its’ foodservice program. This survey and this study are not intended to audit financial transactions through the indirect cost recovery process. Please also note that:

Data will only be presented in the aggregate, and no specific data will be attributed to specific survey respondents.
Information provided through the survey will be kept private, to the extent provided by law.
Responses to this study will not affect your agency’s receipt of funds from USDA school meals programs.
PL 111-296, Healthy Hunger-Free Kids Act of 2010, Section 305 requires cooperation with program research and evaluation by States, State educational agencies, local educational agencies, schools, institutions, facilities, and contractors participating in programs authorized under this Act and the Child Nutrition Act of 1966.

Programming Note: For public LEAs the web survey will display Note 1 and replace “LEA*” (with an asterisk) with “LEA”. For respondents representing private schools, the web survey will replace “LEA*” with “private school” and display Note 2 instead of Note 1.

Note 1: In this survey, “LEA” includes both public school districts and independent public charter schools.

Note 2: In this survey, “private school” refers to individual private schools and groups of private schools operating under a single organization, such as an Archdiocese for Catholic schools.

RESPONDENT AND CONTACT INFORMATION

1. Does your LEA* use a food service management company (FSMC)?

☐ Yes

☐ No (Go to Question 2.)

☐ Don’t know (Go to Question 2.)

1a. Please provide us with the name and contact information for the person in your LEA* who oversees the contract with the FSMC.

Name:

Title:

Agency:

Telephone number:

E-mail:

1b. Is the person listed above the business manager for your LEA*?

☐ Yes

☐ No

☐ Don’t know

(Go to End.)

2. Please confirm or update the following contact information for the official of your LEA*serving as the School Foodservice Director for School Year SY2011-2012. The School Foodservice Director is the official responsible for the National School Lunch Program and other school meals programs. If the information is correct, check the box to the right.

Correct?

Name: ☐

Title: ☐

Agency: ☐

Telephone number: ☐

E-mail: ☐

2a. Is someone other than the School Foodservice Director completing this questionnaire?

☐ Yes (Provide name and contact information below)

☐ No

Name:

Title:

Agency:

Telephone number:

E-mail:

2b. Is the person listed above in either Question 2 or Question 2a the business manager for your LEA*?

☐ Yes

☐ No

☐ Don’t know

Programming Note: If Question 2b=”Yes” the note below will be displayed. The respondent will have the option to go back to correct responses or else end the survey.

(In the note below, respondents are asked to call Abt Associates to discuss next steps in completing the survey. Abt staff will follow up with respondents who have stopped the survey at this point and either have not called Abt Associates or have not resolved next steps in completing the survey. Upon resolving the appropriate respondent for this survey, the survey link may need to be e-mailed to a different respondent.)

If your LEA*’s school foodservice director and business manager are the same person, or if you are your LEA*’s business manager, please stop the survey and call Abt Associates at 1-800-###-#### to discuss next steps in completing this survey. Thank you.

2c. For this study, we will also be contacting the business manager or chief finance officer of your LEA*. Please confirm/update the following contact information for the official responsible for the LEA’s* financial reports for SY2011-2012.

☐ Contact information below is confirmed

☐ Updated contact information is provided below

☐ Contact information is not known/not available

Name:

Title:

Agency:

Telephone number:

E-mail:

2d. Are you (or someone else in foodservice) responsible for preparing and/or monitoring the foodservice budget?

☐ Yes

☐ No

COMMUNICATION ABOUT INDIRECT COSTS

This section of the survey requests information regarding the communication you have received about indirect costs.

DEFINITION OF INDIRECT COSTS USED IN THIS STUDY

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)

3. Did you receive any information about your LEA’s* indirect costs for school foodservice for SY2011-2012? For example, this information might include plans to charge indirect costs or an actual dollar amount or percentage of direct costs that has been or will be charged to the school foodservice account.

☐ Yes

☐ No (Go to Question 4.)

☐ Don’t know (Go to Question 4.)

3a. What agency communicated information to you about SY2011-2012 indirect costs for school foodservice? (Check all that apply.)

☐ Our LEA* administration

☐ The State Child Nutrition Division

☐ Another part of the State Education Agency

☐ Other (Specify below.)

☐ Don’t know

3b. When did you first receive information about SY2011-2012 indirect costs?

☐ While school was in session for SY 2010-2011

☐ Between the end of school for SY 2010-11 and the start of school for SY2011-2012

☐ While school was in session for SY2011-2012

☐ After the end of school for SY2011-2012

☐ Other (Specify below.)

☐ Don’t know

Programming Note: Where a caret (^) appears, this signifies that the respondent will be asked to send the document to Abt Associates. A list of the documents and instructions for the respondent on sending the documents to Abt Associates will be shown at the end of the survey.

3c. How did you receive notification about the indirect costs for SY2011-2012? (Check all that apply.)

☐ By a letter through the US mail or through the intra-district (LEA*) mail system^

☐ By e-mail^

☐ Orally by phone

☐ Orally in person

☐ By announcement on web page (such as announcement by State Education Agency)

☐ Other (Describe.)

☐ Don’t know

^ If available, please send a copy of the letter and/or e-mail notification about the indirect costs for SY2011-2012 to Abt Associates. See instructions at the end of the survey.

4. Did you receive a written copy of the approved indirect cost rate agreement or indirect cost allocation plan for SY2011-2012? This is the document that establishes the indirect cost rate or some other way that indirect costs will be charged.

☐ Yes^

☐ No

☐ Don’t know

^ If available, please send a copy of the approved indirect cost rate agreement or indirect cost allocation plan for SY2011-2012 to Abt Associates. See instructions at the end of the survey.

Note: The following questions refer to the previous five (5) school years, SY2006-2007 through SY2010-2011.

5. Thinking of the last five school years, did you receive any information about your LEA’s* indirect costs for school foodservice for any of these years?

☐ Yes

☐ No (Go to Question 8.)

☐ Don’t know (Go to Question 8.)

6. Thinking of the last five school years, was the method of communication about your LEA’s* indirect costs for school foodservice the same as it was in SY2011-2012?

☐ Yes, the method of communication was the same in the last five years

☐ No, the method of communication was different in the last five years

☐ Don’t know

7. Thinking of the last five years, was the timing of communication about your LEA’s* indirect costs the same as it was in SY2011-2012?

☐ Yes, the timing of communication was the same in the last five years

☐ No, the timing of communication was different in the last five years

☐ Don’t know

CHARGING AND RECOVERY OF INDIRECT COSTS

This section of the survey is about indirect costs that were charged to or recovered from the school foodservice account, and how you were notified of the LEA*’s intent to charge and recover indirect costs.

Note: The following questions are about indirect costs that may have been charged to your school foodservice account in SY 2011 –2012.

DEFINITIONS OF THE TERMS “CHARGED” AND “RECOVERY”

“Charged” means that indirect costs are computed and included in a report of expenses for school foodservice, regardless of whether the indirect costs are recovered.

“Recovery” of indirect costs means that funds are transferred from the school foodservice account to the LEA* general fund, in payment of indirect costs.

8. Has your LEA* management charged any indirect costs to your school foodservice account, or notified you that the LEA intends to charge indirect costs to your school foodservice account, for SY2011-2012?

☐ Yes

☐ No (Go to End.)

9. How did you receive notification about being charged for indirect costs for SY2011-2012? (Check all that apply.)

☐ By a letter through the US mail or through the intra-district (LEA*) mail system^

☐ By e-mail^

☐ Orally by phone

☐ Orally in person

☐ By announcement on web page (such as announcement by State Education Agency)

☐ Other (Describe.)

☐ Don’t know

^ If available, please send a copy of the letter and/or e-mail notification received about being charged for indirect costs for SY2011-2012 to Abt Associates. See instructions at the end of the survey.

9a. When were you notified that your LEA* was going to charge indirect costs to the school foodservice account for SY2011-2012?

☐ While school was in session for SY2010-2011

☐ Between the end of school for SY2010-2011 and the start of school for SY2011-2012

☐ While school was in session for SY2011-2012

☐ After the end of school for SY2011-2012

☐ Other (Specify below.)

☐ Don’t know

10. Has your LEA* management recovered any indirect costs or indicated that it will recover any indirect costs for SY2011-2012 from the school foodservice account? (Please refer to the definitions for the difference between charging and recovering costs.)

☐ LEA* has recovered some or all indirect costs from school foodservice account

☐ LEA* has indicated that it will recover indirect costs from school foodservice account

☐ LEA* does not plan to recover indirect costs from school foodservice account (Go to Question 12.)

☐ Don’t know (Go to Question 12.)

10a. Has your LEA* recovered, or does it plan to recover, the full amount of the indirect cost charged for SY2011-2012 from the school foodservice account?

☐ Yes

☐ No

☐ Don’t know

10b. Were you notified that your LEA* was going to recover indirect costs for one or more previous years from SY2011-2012 funds?

☐ Yes

☐ No (Go to Question 12.)

☐ Don’t know (Go to Question 12.)

10c. How did your LEA* document its intent to recover a prior year’s indirect costs from the school food service account in SY2011-2012? (Check all that apply.)

 Letter of intent or written agreement^

 E-mail or memo^

 Oral communication

 LEA* issued a formal loan for SY 2011-12 indirect costs that is payable at a future time.

 Other (Describe)

 Don’t know

Not Applicable

^ If available, please send a copy of the letter and/or e-mail notification received about the intent to recover prior year indirect costs in SY2011-2012 to Abt Associates. See instructions at the end of the survey.

10d. When did your LEA* first document its intent to recover a prior year’s indirect costs from foodservice in SY2011-2012?

 At the beginning of the prior year for which indirect costs will be recovered in SY2011-2012

 During the prior year for which indirect costs will be recovered in SY2011-2012

 After the prior year for which indirect costs will be recovered in SY2011-2012 and before the start of SY2011-2012

During SY2011-2012
After the end of SY2011-2012

 Don’t know

11 Has the LEA recovered any indirect costs for a prior school year from the school foodservice account during SY2011-2012 or the close-out for SY2011-2012?

☐ Yes

☐ No

☐ Don’t know

12. Did the LEA management inform you that it intends to recover (or reserves the right to recover) any funds for SY 2011-12 indirect costs from the school foodservice account in a future year?

☐ Yes

☐ No (Go to End.)

12a. What type of notification did you receive? (Check all that apply.)

☐ Letter of intent through the US mail or through the intra-district (LEA*) mail system^

☐ E-mail letter of intent^

☐ Oral notice of intent

☐ LEA* issued a formal loan for SY 2011-12 indirect costs that is payable at a future time^

☐ Other (Describe.)

☐ Don’t know

^ If available, please send a copy of the letter and/or e-mail notification and/or loan agreement received to Abt Associates. See instructions at the end of the survey.

END OF SURVEY.

Programming Note: Text in red is a list of documents to be generated based on responses to Questions, 3c, 4, 9, 10c, and 12a where a caret appeared. Document submission instructions will also be sent by e-mail to the respondent as part of the confirmation procedures that the survey was completed.

Based on your responses, you are asked to please provide the following documents related to indirect costs. Please check the box of each document you are able to provide to Abt Associates.

 Letter notification about the indirect costs for SY2011-2012 (Question 3c)

 E-mail notification about the indirect costs for SY2011-2012 (Question 3c)

 Written, approved indirect cost rate agreement or indirect cost allocation plan for SY2011-2012 (Question 4)

 Letter notification about being charged for indirect costs for SY2011-2012 (Question 9)

 E-mail notification about being charged for indirect costs for SY2011-2012 (Question 9)

 Letter notification your LEA* it intends to recover a prior year’s indirect costs in SY2011-2012 (Question 10c)

 E-mail notification your LEA* it intends to recover a prior year’s indirect costs in SY2011-2012 (Question 10c)

 Letter notification your LEA* it intends to recover (or reserves the right to recover) SY2011-2012 indirect costs in a future year (Question 12a)

 E-mail notification your LEA* it intends to recover (or reserves the right to recover) SY2011-2012 indirect costs in a future year (Question 12a)

 Loan agreement that with your LEA* for SY2011-2012 indirect costs payable in a future year (Question 12a)

If available, please send these documents to Abt Associates at:

School Foodservice Indirect Cost Study (USDA/FNS)

Abt Associates Inc.

55 Wheeler St

Cambridge, MA 02138-1168

 Please check here if you would like us to mail you a pre-paid envelope to mail these document(s).

Or, electronic copies of the documents may be e-mailed to [email protected].

Or, documents may be faxed to Abt Associates at ###-###-####. This is an electronic fax mailbox accessible only to Abt Associates staff working on this project

A copy of these instructions will be sent to you by e-mail.

Thank you for providing this information for the School Foodservice Indirect Cost Study. An interviewer may call you to ask for clarification on your responses. If you have any questions about the study, please call us toll-free1-800-###-#### or send an e-mail to [email protected].

Public reporting burden for this collection of information is estimated to average 60 minutes 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. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number. 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 Services, Office of Research and Analysis, 3101 Park Center Drive, Room 1014, Alexandria, VA 22302 ATTN: PRA (0584-xxxx*). Do not return the completed form to this address.

OMB Control No.: 0584-NEW

USDA Food and Nutrition Service

School Foodservice Indirect Cost Study

Public Local Education Agency and Private School Business Manager Web Survey

INTRODUCTION

As part of the study, surveys are being conducted with all State Child Nutrition Directors, with all State Education Agency (SEA) Finance Officers, and with randomly selected samples of School Foodservice Directors and Business Managers of public Local Education Agencies (LEAs) and private schools.

The purpose of this web survey is to gather information from Business Managers or Chief Financial Officers of public LEAs and private schools on how they allocate indirect costs in their financial reporting. In this survey, you will be asked to provide information on how your LEA* calculates its indirect costs and allocates them to its programs and activities, including foodservice. This survey and this study are not intended to audit financial transactions through the indirect cost recovery process. Please also note that:

Data will only be presented in the aggregate, and no specific data will be attributed to specific survey respondents.

Information provided through the survey will be kept private, to the extent provided by law.

Responses to this study will not affect your agency’s receipt of funds from USDA school meals programs.

PL 111-296, Healthy Hunger-Free Kids Act of 2010, Section 305 requires cooperation with program research and evaluation by States, State educational agencies, local educational agencies, schools, institutions, facilities, and contractors participating in programs authorized under this Act and the Child Nutrition Act of 1966.

Note 1: In this survey, “LEA” includes both public school districts and independent public charter schools.

Note 2: In this survey, “private school” refers to individual private schools and groups of private schools operating under a single organization, such as an Archdiocese for Catholic schools.

RESPONDENT AND CONTACT INFORMATION

1. Please confirm or correct the information below for the business manager or chief financial officer of your LEA*. The person named should be the official who is responsible for your LEA*’s procedures regarding indirect costs for school foodservice and other programs. If the information is correct, check the box to the right.

Correct?

Name: ☐

Title: ☐

Agency: ☐

Telephone number: ☐

E-mail: ☐

1a. Is this questionnaire being completed by the person named above?

 Yes (Go to METHOD FOR ALLOCATING INDIRECT COSTS.)

 No

1b. If someone other than the person listed in Question 1 completed this questionnaire, please provide his or her name and contact information below.

Name:

Title:

Agency:

Telephone number:

E-mail:

1c. Does your school district use a food service management company (FSMC)?

 Yes

 No (Go to Question 2.)

1d. Does the official who is responsible for your LEA*’s procedures regarding indirect costs for school foodservice and other programs (listed in Question 1) oversee the contract with the FSMC?.

 Yes (Go to Question 2.)

 No

1e. Please provide us with the name and contact information for the person in your school district who oversees the contract with the FSMC.

Name:

Title:

Agency:

Telephone number:

E-mail:

METHOD FOR ALLOCATING INDIRECT COSTS

The first part of this survey deals with the method that your LEA* uses for allocating indirect costs. Below are some definitions of some key terms that are used throughout the survey.

DEFINITIONS USED IN THIS SURVEY

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)

Indirect cost rate is calculated as:

Indirect Cost Rate = Total Indirect Costs ÷ Total Direct Costs

Note: Certain costs may be excluded from indirect or direct costs according to applicable Federal and State rules for computing and claiming indirect costs.

Restricted indirect rates (restricted rates) are used for grants, such as Title I, with a requirement that Federal funds supplement, not supplant non-Federal funds.

Unrestricted indirect rates (unrestricted rates) may be used when this requirement does not apply.

Indirect cost allocation plans define how indirect costs will be allocated and the method or methods to be used to allocate indirect costs.

The next questions ask about the methods used by your LEA* to calculate indirect costs attributable to foodservice and other programs or grants. The questions also ask about procedures used to obtain approval for these methods from the State Education Agency.

2. Did your LEA* have one or more indirect cost percentage rate(s) for SY2011-2012?

 Yes

 No (Go to Question 3.)

 Don’t know (Go to Question 3.)

2a. Did the State Education Agency provide your LEA* with indirect cost percentage rate(s) for SY2011-2012?

 Yes (Go to Question 2d.)

 No

 Don’t know (Go to Question 2d.)

2b. Did your LEA* use a formula provided by the State Education Agency to calculate indirect cost percentage rate(s) for SY2011-2012?

 Yes (Go to Question 2d.)

 No

 Don’t know (Go to Question 2d.)

2c. Did your LEA* obtain approval from the State Education Agency for indirect cost percentage rate(s)?

 Yes

 No

 Don’t know

2d. Did your LEA* use, or does it plan to use, an indirect cost percentage rate to allocate indirect costs to its programs or activities in reporting expenses for SY2011-2012?

 Yes

 No (Go to Question 3.)

 Don’t know (Go to Question 3.)

2e What types of indirect cost rates did or will your LEA* use to allocate indirect costs for SY2011-2012? (Check all that apply.)

 Restricted rate for all grants and programs

 Restricted rate for some grants and programs

 Unrestricted rate for all grants and programs

 Unrestricted rate for some grants and programs

 Don’t know

2f. What are your LEA*’s restricted and/or unrestricted indirect cost rates for SY2011-2012? If you are not sure whether your indirect cost rate is restricted or unrestricted, please enter your rate on the line for “unknown type of rate”. (Please check “Final” or “Not final” as appropriate to indicate if these are the final rates. Enter amount as percent or check if not applicable)

% Restricted rate  Final  Not final  Not applicable

% Unrestricted rate  Final  Not final  Not applicable

% Unknown type of rate  Final  Not final  Not applicable

3. Did your LEA* have one or more indirect cost allocation plans using a method other than indirect cost rates for SY2011-2012?

 Yes

 No (Go to Question 4.)

 Don’t know (Go to Question 4.)

3a. Did the State Education Agency provide your LEA with an indirect cost allocation plan for SY2011-2012?

 Yes (Go to Question 3d.)

 No

Don’t know

3b. Did your LEA* obtain approval from the State Education Agency for its indirect cost allocation plan?

 Yes

 No

 Don’t know

Programming Note: Where a caret (^) appears, this signifies that the respondent will need to be asked to send the document to Abt Associates. A list of the documents and instructions for the respondent on sending the documents to Abt Associates will be shown at the end of the survey.

3c. Please describe your LEA*’s indirect cost plan^ in the space below and send a copy of the plan to Abt Associates (see instructions at the end of the survey).

^ If available, please send the indirect cost allocation plan for SY2011-2012 to Abt Associates. See instructions at the end of the survey.

3d. Did your LEA* use, or does it plan to use, an indirect cost allocation plan to allocate indirect costs to its programs or activities in reporting expenses for SY2011-2012?

 Yes

 No

 Don’t know

COMPONENTS OF INDIRECT COSTS

This section asks about the components of indirect costs that will be used by your LEA.

DEFINITION OF EXPENDABLE EQUIPMENT USED IN THIS SURVEY

“Expendable” equipment means equipment purchases treated as an annual operating expense; not a capital expense, under Federal and State rules.

Programming Notes:

If (Question 2a=”Yes” or Question 2b=”Yes”) and Question 3=”No” then Go to Question 8 (i.e., skip Questions 4-7).

For other respondents, Questions 4-7 will be worded to only include indirect cost rates and/or allocation plans identified by the respondent in Questions 2e and 3. A series of separate tables, to be completed one after the other, will be created for the respondent based on the previous answers. The questions and responses to determine the wording for Questions 4-7 and tables are as follows:

If Question 2e responses include “Restricted rate for all grants and programs” or “Restricted rate for some grants and programs” then the respondent will see a table of “Cost Categories” and responses for “Restricted Rate.”

If Question 2e responses include “Unrestricted rate for all grants and programs” or “Unrestricted rate for some grants and programs” then the respondent will see a table of “Cost Categories” and responses for “Unrestricted Rate.”

If Question 2e responses include “Unrestricted” and “Restricted” rates then the respondent will see a single table of “Cost Categories” with columns for both types of rates.

If Question 2e response included “Don’t Know” then the respondent will see a table of “Cost Categories” and responses for “Unknown Type of Rate”.

If Question 3d response was “Yes” then the respondent will see a table of “Cost Categories” and responses for “Other Allocation Plan”.

4. You have indicated that your LEA* used or will use

Programming Notes: Text to be displayed in red is based on responses to Questions 2e and 3d.

a Restricted Rate
an Unrestricted Rate
an Unknown Type of Rate
another type of allocation plan

to allocate indirect costs for SY2011-2012.

Which of the following cost categories were included as indirect costs in each type of indirect cost rate or allocation plan that is or will be used by your LEA* for SY2011-2012? (Check one response for each row.)

Programming Notes: Tables to be displayed are based on responses to Questions 2e and 3d.

Cost Categories	Restricted Rate	Unrestricted Rate
Salaries and wages	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Employee benefits and payroll taxes	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Workers’ compensation	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Supplies and expendable equipment (see definition)	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Equipment rental	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Energy (gas, oil, or electricity)	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Water or sewer	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Communications (phone, internet)	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Insurance (liability, vehicle, etc.)	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Other purchased services	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Other (Describe below.)	☐Yes ☐No ☐Don’t know	☐Yes ☐No ☐Don’t know
Description of other cost categories.

Cost Categories	Unknown Type of Rate
Salaries and wages	☐Yes ☐No ☐Don’t know
Employee benefits and payroll taxes	☐Yes ☐No ☐Don’t know
Workers’ compensation	☐Yes ☐No ☐Don’t know
Supplies and expendable equipment (see definition)	☐Yes ☐No ☐Don’t know
Equipment rental	☐Yes ☐No ☐Don’t know
Energy (gas, oil, or electricity)	☐Yes ☐No ☐Don’t know
Water or sewer	☐Yes ☐No ☐Don’t know
Communications (phone, internet)	☐Yes ☐No ☐Don’t know
Insurance (liability, vehicle, etc.)	☐Yes ☐No ☐Don’t know
Other purchased services	☐Yes ☐No ☐Don’t know
Other (Describe below.)	☐Yes ☐No ☐Don’t know
Description of other cost categories.

Cost Categories	Other Allocation Plan
Salaries and wages	☐Yes ☐No ☐Don’t know
Employee benefits and payroll taxes	☐Yes ☐No ☐Don’t know
Workers’ compensation	☐Yes ☐No ☐Don’t know
Supplies and expendable equipment (see definition)	☐Yes ☐No ☐Don’t know
Equipment rental	☐Yes ☐No ☐Don’t know
Energy (gas, oil, or electricity)	☐Yes ☐No ☐Don’t know
Water or sewer	☐Yes ☐No ☐Don’t know
Communications (phone, internet)	☐Yes ☐No ☐Don’t know
Insurance (liability, vehicle, etc.)	☐Yes ☐No ☐Don’t know
Other purchased services	☐Yes ☐No ☐Don’t know
Other (Describe below.)	☐Yes ☐No ☐Don’t know
Description of other cost categories.

The next question deals with the support functions that are included in your LEA*’s indirect costs.

DEFINITIONS OF SUPPORT FUNCTIONS USED IN QUESTION 5