Cost Areas and Categories for Rate Negotiations Workbook

This guide provides detailed instructions for completing the Uniform Rate Negotiations Workbook, focusing on cost areas and categories relevant to budgeting for meal programs. It outlines specific cost categories such as personnel, professional development, meals/food, equipment, occupancy/building, and transportation/travel. Each category includes explicit guidelines on what expenses can be included, ensuring accurate reporting and preventing duplication of costs. For instance, the personnel category specifies that salaries and wages must be documented and supported by payroll records, while the professional development section details allowable costs for conferences and dues. The meals/food section distinguishes between raw food costs and purchased meals, emphasizing the importance of adhering to approved menus. Additionally, the guide addresses equipment costs, including depreciation and maintenance, as well as occupancy-related expenses like rent and utilities. Overall, the document serves as a comprehensive resource for organizations involved in meal program funding.