Excess Net Cash Plans: SY22-23 (received in SY23-24)

Federal regulations (7 CFR 210.19(a)(1)) require state agencies to monitor the level of net cash resources (formally referenced as current operating resources) in a districts’ food service fund. These regulations specifically require that the level of net cash resources not exceed three months average expenditures, as reported in the food service fund.


State rules (1 CCR 301-11-3.03(8)) clarify that the three months average expenditures is based upon a nine-month operating year.


Net cash resources is defined as current assets (not including inventories, nor prepaid items) less current liabilities as of fiscal yearend.


It is recommended to submit a spending plan or any updates to the plan at the beginning of each school year.


This plan could include improving the quality of meals or the purchase/replacement of food service equipment, but is not limited to these items. The funds must be used for the support of the food service program pursuant to federal and state rules and regulations, including the Colorado Department of Education (CDE) approved equipment list or decision tree process. (http://www.cde.state.co.us/nutrition/osnprocurement#capital)

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Step One: Calculate your excess net cash

1. Current Assets - Current Liabilities = Net Cash Resources

2. (Total Expenditure / 9 months) x 3 months = 3 month average expenditure

3. Net Cash Resources - 3 month average = EXCESS NET CASH

4. A positive dollar amount in step 3 indicates excess net cash. If step 3 results in a positive amount, complete the spending plan below.


Chart of Accounts - Assets and Liabilities (codes to use in calculation)

  • Current Assets Codes: 8100, 8101-8104, 8111-8112, 8113, 8114-8115, 8131, 8132, 8142, 8151-8154, 8191, 8192, 8199
  • Current Liabilities Codes: 7401, 7402, 7411, 7421, 7422, 7423, 7431, 7461, 7471, 7472, 7473, 7481, 7482, 7491, 7499

Step Two: Description of Allowable Expenses

Please enter the total spending plan cost and details of each individual activity.

If more lines are needed, please submit an additional spending plan.

Please provide an activity description for this expense.


Example: Purchase new dishwashers

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.


Example: $64,000 total; 2 units at $32,000 each

Example: First dishwasher will be installed in March 2024, the second will be installed in August 2024.

Do you have additional expenses to add to your excess net cash plan?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plan?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plans?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plans?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plan?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plan?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plan?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plan?*

Please provide an activity description for this expense.

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

Do you have additional expenses to add to your excess net cash plan?*

Please provide an activity description for this expense

What is the estimated cost for this expense? If multiple units are being purchased, include the total price, per-unit price and the total number of units.

If a capital equipment purchase was included in one of your expenses above, please check this box.

By checking this box, you certify that the above information is correct and selecting this box serves as my signature.

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