Attachment L (CACFP - 7A Revised August 2012)
Cost of Food Used (COFU) Worksheet 1. Name of Center 2. Claimed Month/Year 3. Cost of Food Used Calculations: A. (+) Beginning Inventory
$
B. (+ or -) Inventory Adjustment
$
C. (+) Total Cost of Food Purchased/Received During The Claimed Month: (Includes Milk, Contracted Meals, and any Cash/General Account Food Purchases)
$
D. (=) Total Cost of Food Available
$
E. (-) Ending Inventory
$
F. (=) Total Cost of Food Used
$
G. (÷) Reimbursement For Claimed Month
$
(=) Percentage of Reimbursement Used For Food :
%
Inventory Sheets must identify claimed month’s beginning & ending food cost totals. Attach a copy of the current month’s inventory (CACFP – 7B) and all itemized invoices/delivery receipts/etc. that support Item 3C’s total.