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 126-85-77 - Non-Allowable Costs

Universal Citation: 126 WV Code of State Rules 126-85-77

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

77.1. USDA FNS Instruction 796-1, Revision 2, lists areas of costs that are not eligible for inclusion in claims for payment from USDA funds and are not allowable costs from the child nutrition account. These are:

77.1.1. loan repayments;

77.1.2. bad debts;

77.1.3. fines and penalties;

77.1.4. interest and financial costs;

77.1.5. legislative expenses or executive direction;

77.1.6. contingency reserve contributions;

77.1.7. depreciation or use allowance for publicly owned buildings and improvements;

77.1.8. direct labor costs for administrative personnel above the school food service employee level without direct program responsibility;

77.1.9. USDA donated food or cash received in lieu of food;

77.1.10. other donations of cash, services and goods;

77.1.11. equipment depreciation costs for:
a. items that have been fully depreciated;

b. items in storage for future use or disposal; and

c. that portion of the equipment purchased with federal funds.

77.1.12. capital expenditures for:
a. land or construction; and

b. facilities.

77.1.13. occupancy by contractual agreements that are classified as rental-purchase or leased with an option-to-purchase; or

77.1.14. cost associated with sales or service to adults and other a la carte sales.

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