You are putting together your Financial Sampling Tool, and the numbers do not tell the story you expected. You received reimbursement, but the allowable expenses you can document do not appear to account for it.
Start by finding out what the difference means. Are records missing? Has a shared expense not been divided between CACFP and your other operations? Was a cost counted that cannot be charged to the program? Or is some reimbursement still unspent?
Those are different problems. Changing a total on a spreadsheet does not resolve them.
You are explaining the money—not forcing a zero
For Texas independent centers, TDA says reimbursement must not exceed net program costs: total costs less other program income. Its unused-funds rules also apply. That does not mean every month’s income and expenses must be made identical.
Your task is to show what money came in, which allowable program costs your records support, and why a difference remains. Compare the same periods and check both monthly and year-to-date figures.
For the tool and the records behind it, start with Your CACFP Financial Sampling Tool and Your Financial Reports and Supporting Records.
A bank payment is only part of the explanation
Consider a grocery purchase. The bank record shows that a payment happened. The itemized receipt shows what you bought. Your bookkeeping shows where you recorded it. If the purchase served both CACFP and another activity, the supporting calculation explains how much belongs to the food program.
This is an illustrative example. It explains why having a bank statement is different from having complete support for an expense.
If you find a problem now, address it now
Our recommended approach: list the unexplained amounts and unfinished periods, retrieve legitimate copies of missing records, investigate accounting errors, and check the support for shared costs.
If actual operations have moved away from the approved budget, seek the appropriate budget amendment or approval. Keep a record of what you found, what you corrected, when you acted and which evidence supports the correction. Distinguish a request submitted from one approved.
TDA’s corrective-action guidance calls for corrections and procedures to prevent recurrence. A record of completed work gives the reviewer something concrete to assess; it does not guarantee acceptance.
Make this a routine before the next review
CACFP Solutions’ recommendation: check supported expenses against reimbursement monthly, and compare actual spending with the approved budget at least quarterly.
- Use understandable expense categories. Group food, program labor, supplies and other costs so the CACFP amounts can be identified and compared with budget categories. In QuickBooks, the “chart of accounts” is the list of bookkeeping categories.
- Run the actual-expense report. Check the records supporting the amounts and the program’s share of shared expenses.
- Make both comparisons. Check expenses against reimbursement and other program income, then check spending against the budget for the same period.
- Assign responsibility. Name who performs the checks, who follows up on gaps and who handles required budget changes.
The monthly and quarterly schedule is our professional recommendation. TDA requires comparison of expenditures with budget amounts; the cadence above is the operating routine we recommend.
Where our services can help
If the historical work is unfinished, CACFP Solutions can discuss a separately agreed scope for checking the available records and identifying gaps. Our monthly claims and expense-processing services process the receipt and labor records your team supplies; budget support and amendments depend on the agreed service plan.
Bring your FST, review request, deadline and a list of unfinished periods. Your organization remains responsible for accurate records and review deadlines. Book a call to discuss your financial-record needs.
Return to Learn CACFP: Reimbursement, Expenses & Claims
Sources and scope
Checked October 8, 2026. This article uses Texas guidance for independent centers. Sponsor and day care home financial rules differ.
- TDA CACFP Handbook, Section 7000, March 2026: financial controls (§7100), unused reimbursement (§7330), unallowable costs (§7420), and budgeting (§7430).
- TDA CACFP Handbook, Section 5000, March 2026: the FST (§5240) and corrective-action responses (§5290).