West Virginia Code of State Rules
Agency 126 - Education
Title 126 - PROCEDURAL RULE BOARD OF EDUCATION
Series 126-085 - POLICIES OF OPERATION MANUAL - CHILD NUTRITION PROGRAMS (4320)
Section 126-85-71 - Allowable Costs: Food
Current through Register Vol. XLI, No. 38, September 20, 2024
71.1. All foods purchased with child nutrition program funds shall be supported by itemized invoices that list as a minimum: specific food items; amount purchased; cost per unit; total cost; and purchase date.
71.2. All invoices must be signed by the person who receives the food.
71.3. A cash register tape without a separate itemized listing of all required information is not acceptable and items purchased will not be considered allowable expenses.
71.4. Allowable food costs shall not include the value of USDA foods or the value of missing inventory items.
71.5. When food and non-food items are listed on the same itemized invoice, the costs shall be separated and reported in the appropriate categories on Form WVDE-ADM-30 (Monthly Financial Report).
71.6. The SFA shall ensure that the cost of food claimed for meal reimbursement includes only the cost of food used in child nutrition programs.
71.7. Coffee may be purchased with program funds to be served with adult meals. Coffee served other than with adult meals is not an allowable child nutrition program expense.
