This handbook specifically focuses on plans for institutions (independent centers and sponsoring organizations) to conduct organized and fiscally responsible operations of the CACFP management plans outline the institution’s policies and procedures for administering and monitoring its own operations and those of its sponsored facilities. Budgets outline the use of CACFP and other funds for meeting Program requirements. FNS recognizes that maintaining a high-quality CACFP requires a commitment to excellence on the part of institutions and caregivers. We applaud the efforts of the many dedicated persons who ensure that the participating children and adults are served wholesome, attractive, and nutritious meals in a sociable environment while meeting the requirements for federal assistance.