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 126-85-76 - Allowable Costs: Indirect

Universal Citation: 126 WV Code of State Rules 126-85-76

Current through Register Vol. XLI, No. 38, September 20, 2024

76.1. In addition to direct costs of operating child nutrition programs, indirect costs are incurred. Indirect costs are those that contribute to the cost of producing a meal but are not readily identifiable to the child nutrition account, such as custodial services. USDA policy allows these to be claimed by the SFA for reimbursement purposes. The allowable indirect costs of an SFA shall be determined through the use of an indirect cost rate applied to all expenditures except food, on an annual basis.

76.2. Financial data to obtain the indirect cost rate is submitted to the WVDE Division of Administrative Services by the SFA. The responsibility for the development and assignment of indirect cost rates for public schools is shared by the USDA and the WVDE.

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