Spreadsheet: a14d6601-0435-4eb9-bd32-a00c15fc1700
Sheet: Risk Indicator Tool

 | Resource Management Risk Indicator Tool
 | This tool assesses the need for a resource management comprehensive review of the SFA.  After selecting an answer for each question, each risk indicator will either be flagged or not according to the total score for that indicator.  A risk assessment resulting in three or more risk indicators being flagged must result in a resource management comprehensive review of the SFA.
 | School Food Authority
 | (type SFA name here)
 | Risk Indicator |  | Score
700 | Is the SFA's enrollment 40,000 students or more? | -- SELECT VALUE --
 | Risk Level
 | Previous Financial Findings
701 | Did the SFA have any financial findings related to the child nutrition programs on previous administrative reviews or audits within the past three years? | -- SELECT VALUE --
 | Risk Level
 | Maintenance of the Nonprofit School Food Service Account
702 | Did the SFA conduct a year-end review of total revenues and expenses to determine the school food service nonprofit status? | -- SELECT VALUE --
703 | Did the SFA identify year-end expenses in excess of revenues? | -- SELECT VALUE --
704 | If the SFA had excess revenues at the end of the year, were the surplus funds transferred out of the school food service account to support other operations? | -- SELECT VALUE --
705 | Did the SFA, in the most recent fiscal year, complete a process to measure its compliance with the requirement to limit net cash resources to a level at or below three months' average expenditures? | -- SELECT VALUE --
706 | Did the SFA maintain support records to document its compliance with the three months net cash resources limit? | -- SELECT VALUE --
 | Risk Level
 | Paid Lunch Equity
707 | Did the SFA use the USDA Paid Lunch Equity Tool to evaluate its paid lunch prices? | -- SELECT VALUE --
708 | Did the SFA increase its paid lunch prices if the tool indicated an increase in the paid lunch price was required? | -- SELECT VALUE --
709 | Did the SFA use non-Federal funds to support its paid lunch prices? | -- SELECT VALUE --
710 | Did the SFA submit its most frequently charged paid lunch price to the State agency? | -- SELECT VALUE --
 | Risk Level
 | Revenue from Nonprogram Foods
711 | Does the SFA use the USDA Revenue from Nonprogram Foods Tool to calculate its non-program food costs and non-program food revenue? | -- SELECT VALUE --
712 | Was the SFA’s proportion of total revenue from the sale of nonprogram foods to the total revenue of the school food service account equal to or greater than the proportion of total food costs associated with obtaining nonprogram foods to the total costs associated with obtaining program and nonprogram foods from the account? | -- SELECT VALUE --
 | Risk Level
 | Indirect Costs
713 | Did the SFA charge the school food service account for indirect costs? | -- SELECT VALUE --
714 | Did the LEA charge indirect costs at the State agency's approved rate? | -- SELECT VALUE --
 | USDA Foods
715 | Does the SFA receive its USDA Foods from a purchasing agency, cooperative, or distributor? | -- SELECT VALUE --
716 | Does the SFA or SFA's purchasing agency or cooperative divert USDA Foods for processing? | -- SELECT VALUE --
717 | Does the SFA contract with a Food Service Management Company for food service and purchasing? | -- SELECT VALUE --
 | * Three or more (3+) risk indicators with a risk flag indicate that a comprehensive resource management review will be required.
 | Total Resource Management Risk Level:
 | ** Note: There are hidden tables in rows 42-70 below that determine the scoring.
 | The tables below are used to determine the score in column D (using VLOOKUP) for each question selected in the dropdown for column C in the Risk Indicator Tool worksheet:
 | Reference Tables -- NOTE:  CHANGING THIS TABLE WILL AFFECT THE DROPDOWN VALUES AND SCORING FOR THE RISK INDICATOR TOOL
 | Value | Score
 | -- SELECT VALUE -- | 0
 | Not Applicable | 0
 | Yes | 0
 | No | 1
 | Value | Score
 | -- SELECT VALUE -- | 0
 | Not Applicable | 0
 | Yes | 1
 | No | 0
 | Value | Score
 | -- SELECT VALUE -- | 0
 | Yes | 1
 | No | 0
 | Value | Score
 | -- SELECT VALUE -- | 0
 | Yes | 0
 | No | 1